X
X

Find Your Specialist

X

Contact Us

    Go Back

    The World Post-Wayfair: State Tax Nexus Thresholds

    Navigating the maze of state sales taxes got more complex this year for remote sellers. The June SCOTUS decision in the South Dakota v. Wayfair case opened the door for states to expand their tax base. Many states have updated their nexus policies to take advantage of this economic nexus decision, and more changes are expected.

    State Economic Nexus Threshold  (Based on Prior Year Sales or Transactions) Effective  Date
    Alabama $250,000 in sales (no transaction threshold) 10/1/2018
    Alaska No Sales Tax N/A
    Arizona Analyzing decision
    Arkansas Analyzing decision (considering $100,000 or 200 transactions)
    California Evaluating to consider next steps
    Colorado $100,000 in sales or 200 transactions 12/1/2018
    Connecticut $250,000 in sales AND 200 transactions 12/1/2018
    D.C. Proposed legislation (considering $100,000 or 200 transactions)
    Delaware No Sales Tax N/A
    Florida No official guidance
    Georgia $250,000 in sales or 200 transactions 1/1/2019
    Hawaii $100,000 in sales or 200 transactions 7/1/2018
    Idaho Analyzing decision
    Illinois $100,000 in sales or 200 transactions 10/1/2018
    Indiana $100,000 in sales or 200 transactions 10/1/2018
    Iowa $100,000 in sales or 200 transactions 1/1/2019
    Kansas No official guidance
    Kentucky $100,000 in sales or 200 transactions 10/1/2018
    Louisiana $100,000 in sales or 200 transactions 1/1/2019
    Maine $100,000 in sales or 200 transactions 7/1/2018
    Maryland $100,000 in sales or 200 transactions 10/1/2018
    Massachusetts $500,000 in sales and 100 transactions 10/1/2017
    Michigan $100,000 in sales or 200 transactions 10/1/2018
    Minnesota $100,000 in sales in at least 10 transactions or 100 transactions 10/1/2018
    Mississippi $250,000 in sales 9/1/2018
    Missouri No guidance released
    Montana No Sales Tax N/A
    Nebraska $100,000 in sales or 200 transactions 1/1/2019
    Nevada $100,000 or 200 transactions 10/1/2018
    New Hampshire No Sales Tax N/A
    New Jersey $100,000 in sales or 200 transactions 11/1/2018
    New Mexico No guidance released
    New York $300,000 in sales and 100 transactions currently unenforced
    North Carolina $100,000 in sales or 200 transactions 11/1/2018
    North Dakota $100,000 in sales or 200 transactions 10/1/2018
    Ohio $500,000 in sales 1/1/2018
    Oklahoma $10,000 in sales (no transaction threshold) 7/1/2018
    Oregon No Sales Tax N/A
    Pennsylvania $10,000 in sales (no transaction threshold) 4/1/2018
    Rhode Island $100,000 in sales or 200 transactions 8/17/2017
    South Carolina $100,000 in sales (no transaction threshold) 11/1/2018
    South Dakota $100,000 in sales or 200 transactions 11/1/2018
    Tennessee $500,000 in sales Not available
    Texas Analyzing, no guidance released
    Utah $100,000 in sales or 200 transactions 1/1/2019
    Vermont $100,000 in sales or 200 transactions 7/1/2018
    Virginia No guidance released
    Washington $100,000 in sales or 200 transactions 10/1/2018
    West Virginia $100,000 in sales or 200 transactions 1/1/2019
    Wisconsin $100,000 in sales or 200 transactions 10/1/2018
    Wyoming $100,000 in sales or 200 transactions (voluntary remittance) Not Available

     

    This is for informational purposes only and is current as of 10/11/2018. This information is based on the best available information and is not guaranteed.

    Have questions about your state sales tax strategy? Contact one of Frazier & Deeter’s State & Local Tax Specialists.

    Carlton Huntley, Tax Manager

    404.573.4260

    Carlton.Huntley@frazierdeeter.com

    For informational purposes only

    Related Articles

    Privacy Overview

    When you use or access the Site, we use cookies, device identifiers, and similar technologies such as pixels, web beacons, and local storage to collect information about how you use the Site. We process the information collected through such technologies, which may include Personal Information, to help operate certain features of the Site (e.g., to prevent online poll participants from voting more than once), to enhance your experience through personalization, and to help us better understand the features of the Site that you and other users are most interested in.

    You can enable or disable our use of cookies per category.
    Always Enabled

    Essential cookies enable you to navigate our Site and use certain features, such as accessing secure areas of our Site and using other features of our service that require us to keep track of certain information as you navigate from page to page. Although some of these cookies are “required” to enable certain functionality, you can disable them in the browser, but doing so will limit your ability to use the features supported by such cookies.

    Functionality cookies are cookies that support features of the Site, such as remembering your preferences.

    These cookies collect information about how you use our Site, including which pages you go to most often and if they receive error messages from certain pages. These cookies are only used to improve how our Site functions and performs.

    From time-to-time, we may engage third parties that track individuals who visit our Site. These third parties may track your use of the Site for purposes of providing us with certain marketing automation features (to help us improve our outreach to current and prospective clients) and providing you with targeted advertisements.