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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 Frazier & Deeter’s State & Local Tax Specialists. John Corn, Principal. 404.353.7444 John.Corn@FrazierDeeter.com

For informational purposes only

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