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