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How to Determine Economic Nexus with Every State for Your Ecommerce Store

By 

Updated 

March 11, 2024

 Reviewed by 

As an ecommerce seller, you're probably thinking about accurately collecting and remitting sales tax. The first step in that process is determining if you have a nexus in one or more states based on physical or economic nexus.

Of the 50 states, 45 states and Washington D.C. ask you to register and pay sales tax in the United States. That's right—Delaware, Alaska, Montana, New Hampshire, and Oregon don't require you to pay sales tax if you're selling to those states.

In this article, we'll give you a breakdown of the rules of each state to help you understand if you have nexus or not. 

Once you meet the nexus requirements, you'll need to complete the following: 

  1. Register for a resale certificate (also known as a sales tax permit) in the Nexus state 
  2. Confirm the sales platform (like Shopify) is collecting tax correctly
  3. Files sales tax reports (remit tax when necessary)

In this article

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Now that you have a brief idea about nexus and sales tax, let's dive into the thresholds for each state.

Alabama

Included transactions: Total retail sales of tangible personal property delivered into the state. Sales made through a registered marketplace facilitator are not included, but sales made through a non-collecting marketplace are included.

Treatment of exempt transactions: Exempt sales (except wholesale sales) are included in the threshold. Exempt services are not included.

Trigger: Sales only

Sales/transactions threshold: $250,000 

Alaska

Included transactions:  Statewide gross sales of goods, property, or products delivered into the state or services rendered in the state, including sales through a marketplace

Treatment of exempt transactions: Exempt sales and exempt services are included in the threshold

Trigger: Sales or transactions

Sales/transactions threshold: $100,000 or 200 transactions

Want to learn more? Read Alaska's comprehensive sales tax guide.

Arizona

Included transactions:  Gross proceeds of sales of tangible personal property or services, or gross income derived from business in the state. Services are included in the threshold. Sales made through a marketplace are not included.     

Treatment of exempt transactions: Exempt sales and exempt services are included in the threshold

Trigger: Sales only

Sales/transactions threshold: 
$200,000 (2019)
$150,000 (2020)
$100,000 (2021 forward)

Want to get more info? Read Arizona's comprehensive sales tax guide.

Arkansas

Included transactions:  
Aggregated sales of taxable tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax delivered into the state. Sales made through a registered marketplace are not included.    

Treatment of exempt transactions: 
Exempt sales and exempt services are not included in the threshold

Trigger:
Sales or transactions

Sales/transactions threshold: 
$100,000 or 200 transactions

California

Included transactions: 
Total combined sales of tangible personal property delivered into the state by the retailer and all persons related to the retailer. Services are not included in the threshold.

Treatment of exempt transactions: 
Exempt sales (i.e., nontaxable sales such as sales for resale) are included; exempt services are not included in the threshold

Trigger:
Sales only

Sales/transactions threshold: 
$500,000

Want to learn more? Read California's comprehensive sales tax guide.

Colorado

Included transactions:
Retail sales of tangible personal property, commodities, or services delivered into the state are included in the threshold 

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold, except wholesales 

Trigger: As of April 1, 2019 -Sales only

Sales/transactions threshold: As of April 1, 2019: $100,000 (The transactions threshold is eliminated)

Connecticut   

Included transactions: 
Prior to July 1, 2019: Gross receipts from tangible personal property sold into the state, except sales for resale, provided the retailer regularly or systematically solicits the sales in the state. Services are not included.
As of July 1, 2019: Gross receipts from tangible personal property or services; the regular or systematic solicitation component is eliminated.

Treatment of exempt transactions:  
Prior to July 1, 2019: Exempt sales are included in the sales threshold; sales for resale are excluded from the transaction test; exempt services are excluded from the sales and transaction test
As of July 1, 2019: Exempt sales and exempt services are included in the sales threshold, as are sales through an online marketplace; exempt sales and exempt services (except sales for resale) are excluded from the transaction threshold

Trigger: 
Sales and transaction volume

Sales/transactions threshold: 
- Prior to July 1, 2019: Gross receipts of $250,000 and 200 retail transactions
- As of July 1, 2019: Gross receipts of $100,000 and 200 retail transactions

Florida

Included transactions: 
Taxable sales of tangible personal property delivered physically into the state. Taxable services are not included in the threshold. 

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger: 
Sales volume only

Sales/transactions threshold: 
- $100,000 

Read all about Florida's sales tax laws.

Georgia

Included transactions: 
Gross revenue from retail sales of tangible personal property delivered electronically or physically to a location in the state for consumption, use, or storage in the state. Taxable services are not included in the threshold.

Treatment of exempt transactions:
Exempt sales, except resales, are included but exempt services are not included in the threshold 

Trigger: 
Sales or transaction volume. 

Sales/transactions threshold: 
- Prior to January 1, 2020: $250,000 or 200 transactions.
- As of January 1, 2020: $100,000 or 200 transactions.

Read more about Georgia's sales tax laws.

Hawaii

Enforcement date: 
July 1, 2018

Included transactions:
Gross income or gross proceeds of tangible personal property, intangible property, or services delivered or consumed in the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transaction volume

Sales/transactions threshold: 
$100,000 or 200 transactions

Idaho

Enforcement date: 
June 1, 2019

Included transactions:
Cumulative gross receipts from sales including taxable products and taxable services delivered into the state   

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold

Trigger: 
Sales only

Sales/transactions threshold: 
$100,000

Illinois 

Enforcement date: 
October 1, 2018 (for state use tax)

January 1, 2021 (for local use tax)

Included transactions: 
Cumulative gross receipts from sales of tangible personal property and property sold incident to a service into the state, excluding occasional sales; taxable services are not included
- As of January 1, 2020, sales made through a marketplace facilitator are excluded from the threshold

Treatment of exempt transactions:
Exempt sales, including exempt sales of property sold incident to service, are included; sales for resale are not included; exempt services are not included in the threshold 

Trigger: 
Sales or transaction volume

Sales/transactions threshold: 
$100,000 or 200 transactions

Read more about Illinois' sales tax system.

Indiana 

Effective date: 
October 1, 2018

Included transactions:
Gross revenue from sales of tangible personal property, electronically delivered products, and services into the state  

Treatment of exempt transactions: 
Exempt sales and exempt services are included in the threshold 

Trigger: 
Sales or transaction volume

Sales/transactions threshold: 
$100,000 or 200 transactions

Read more about Indiana's sales tax laws.

Iowa

Included transactions:  
Gross revenue from sales of tangible personal property, specified electronically delivered products, and services into the state

Treatment of exempt transactions: 
Exempt sales and exempt services are included in the threshold 

Trigger:
Prior to July 1, 2019: Sales or transaction volume
As of July 1, 2019: Sales only

Sales/transactions threshold:
Prior to July 1, 2019: $100,000 or 200 transactions
As of July 1, 2019: The transactions threshold is eliminated

Kansas

Enforcement date: 
July 1, 2021

Included transactions:  
Cumulative gross receipt from sales by the retailer to customers in Kansas.

Treatment of exempt transactions:  
Awaiting further clarification on the treatment of exempt sales and services

Trigger: 
Sales only

Sales/transactions threshold: 
$100,000

Evaluation period:
Threshold applies to sales from the current or immediately preceding calendar year

Need more info? Read the detailed guide on Kansas sales tax.

Kentucky

Enforcement date: 
October 1, 2018

Included transactions:  
Gross receipts from sales of tangible personal property or digital property delivered or transferred electronically into the commonwealth. Taxable services are not included in the threshold.   

Treatment of exempt transactions:  
Exempt sales are included; exempt services are not included in the threshold 

Trigger: 
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Louisiana 

Enforcement date:
July 1, 2020

Included transactions: 
Gross revenue from sales of products, electronically transferred products, or services into the state

Treatment of exempt transactions: 
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Maine 

Enforcement date: 
July 1, 2018

Included transactions:  
Gross sales of tangible personal property* and taxable services delivered into the state

Treatment of exempt transactions: 
Exempt sales are included in the threshold; exempt services are not included in the threshold

Trigger:
Sales or transaction volume through 2021; sales only effective January 1, 2022

Sales/transactions threshold:
$100,000 or 200 transactions through December 31, 2021

$100,000 only effective January 1, 2022

Want more info? Read the entire guide on Maine's sales tax laws.

Maryland

Included transactions:
Gross revenue from sales of tangible personal property or taxable services delivered into the state, including sales of software and digital goods

Treatment of exempt transactions:
Exempt sales of tangible personal property, software, and digital goods are included; exempt services are not included in the threshold 

Trigger:
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Read the entire sales tax guide for Maryland.

Massachusetts

Enforcement date: 
October 1, 2019

Included transactions:
Sales of tangible personal property and services

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Evaluation period:
Threshold applies to the prior or current taxable year

Read the entire guide on MA's sales tax.

Michigan

Enforcement date:
After September 30, 2018

Included transactions:
Sales of tangible personal property or taxable services delivered into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Evaluation period:
Threshold applies to the previous calendar year

Read more about Michigan's sales tax laws.

Minnesota

Enforcement date:
October 1, 2018, amended as of October 1, 2019

Included transactions:
Applies to retail sales made into the state from outside the state. Taxable services (except resales) are included in the threshold.

Treatment of exempt transactions:
Exempt sales and sales to tax-exempt entities are included in the threshold, but sales for resale are not. Exempt services are not included in the threshold. 

Trigger:
Sales or transaction volume

Sales/transactions threshold:
Prior to October 1, 2019: 10 or more sales totaling $100,000 or 100 retail sales
As of October 1, 2019: $100,000 or 200 or more retail sales

Get a better idea of Minnesota's sales tax system for ecom brands.

Mississippi

Enforcement date:
September 1, 2018

Included transactions:
Total sales made into the state by remote sellers that purposefully or systematically exploit the market in the state. Services are included in the threshold.

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$250,000

Evaluation period:
Threshold applies to all transactions for the prior 12 months

Understand Mississippi's sales tax laws thoroughly.

Missouri

Enforcement date: 
January 1, 2023

Included transactions:
Gross receipts from taxable sales of tangible personal property delivered into Missouri

Treatment of exempt transactions:
Exempt sales are not included in the threshold

Trigger:
Sales only

Sales/transactions threshold:
$100,000 

Deeply understand the ins and outs of Missouri's sales tax laws with this guide.

Nebraska 

Included transactions:
Total retail sales made to customers in Nebraska.

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold, except resales, sublease, or sub-rent

Trigger:
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Nevada 

Enforcement date:
October 1, 2018

Included transactions:
Gross revenue from retail sales of tangible personal property into the state, excluding sales for resale. Services are not included in the threshold.

Treatment of exempt transactions:
Exempt sales (except sales for resale) are included in the threshold; exempt services are not included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

New Jersey    

Enforcement date:
November 1, 2018

Included transactions:
Gross revenue of tangible personal property, specified digital products, or taxable services (enumerated services under N.J.S.A. 54:32B-3(b)) delivered into the state

Treatment of exempt transactions:
Nontaxable retail sales of tangible personal property and specified digital products are included in the threshold. Any and all receipts from services enumerated and taxable under N.J.S.A. 54:32B-3(b) and delivered into New Jersey should be included in the threshold calculation even if a service is exempt under the specific circumstances of the transaction. Exempt services are not included.

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read more about NJ's sales tax regime here.

New Mexico

Enforcement date:
July 1, 2019

Included transactions:
Total taxable gross receipts from sales, leases, and licenses of tangible personal property, as well as sales of licenses and services of licenses for use of real property sourced to the state

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

New York

Included transactions:
Cumulative total gross receipts from sales of tangible personal property delivered into the state (SaaS is considered TPP); services are not included in the threshold 

Treatment of exempt transactions:
Exempt sales are included in the threshold; exempt services are excluded

Trigger:
Sales and transaction volume

Sales/transactions threshold:
$500,000 and 100 transactions

Want to learn more? Read New York's comprehensive sales tax guide.

North Carolina

Enforcement date:
November 1, 2018

Included transactions:
Gross sales sourced to North Carolina (the sum total sales price of tangible personal property, digital property, and services sourced to the state, unless the context requires otherwise).

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read the entire guide on North Carolina's sales tax.

North Dakota

Included transactions:
Gross taxable sales of tangible personal property and other items into the state, including taxable services; sales made through a marketplace are not included in the threshold

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger:
Prior to July 1, 2019: Sales or transactions
As of July 1, 2019: Sales only

Sales/transactions threshold:
Prior to January 1, 2019: $100,000 or 200 transactions
As of January 1, 2019: $100,000 only

Ohio 

Enforcement date: 
August 1, 2019

Included transactions:
Gross receipts, excluding resales, from the sale of tangible personal property for storage, use, or consumption in the state or from providing enumerated services the benefit of which is realized in the state

Treatment of exempt transactions:
Exempt sales are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Evaluation period:
Threshold applies to the current or preceding calendar year

Oklahoma 

Enforcement date: 
November 1, 2019

Included transactions:
Aggregate sales of taxable tangible personal property delivered to locations within the state. Services are not included in the threshold.

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Pennsylvania 

Enforcement date:
July 1, 2019

Included transactions:
Gross sales of products and services in the Commonwealth, including sales by agents, representatives, or subsidiaries

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Read the complete sales tax guide here.

Puerto Rico

Enforcement date:
January 1, 2021

Included transactions:
Total gross sales delivered into the state

Treatment of exempt transactions:
Exempt sales are included in the threshold

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Rhode Island

Enforcement date:
July 1, 2019

Included transactions:
Gross revenue from sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, and/or taxable services delivered into the state

Treatment of exempt transactions:
Exempt sales are included but exempt services are not included in the threshold

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

South Carolina 

Included transactions:
Gross revenue from sales of tangible personal property, electronically transferred products, or services delivered into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Read the full guide on South Carolina's sales tax.

South Dakota 

Enforcement date:
November 1, 2018

Included transactions:
Gross revenue from sales of tangible personal property, electronically delivered products, or services into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Tennessee

Included transactions:
Sales to customers in Tennessee (except for resales)

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold calculation; sales for resale are excluded; sales made through an online marketplace are excluded effective October 1, 2020

Trigger:
Sales only

Sales/transactions threshold:
Prior to October 1, 2020: $500,000
As of October 1, 2020: 100,000 

Texas 

Included transactions:
Gross revenue from sales of tangible personal property and services into the state (i.e., total Texas revenue)

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$500,000

Learn more about Texas' sales tax rules and regulations.

Utah 

Included transactions:
Gross revenue from the sales of tangible personal property, any product transferred electronically, or services delivered into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Want to learn more? Here's the complete guide on Utah's sales tax laws.

Vermont 

Included transactions:
Sales of tangible personal property, products transferred electronically, or services in the state, provided the retailer regularly or systematically solicits sales from in-state customers

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold. However, businesses that only sell tax-exempt items into Vermont aren’t required to register for a sales tax account.

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Virginia 

Included transactions:
Gross revenue from retail sales and taxable services into the commonwealth, including sales made by members of same controlled group of corporations; excludes sales for resale

Treatment of exempt transactions:
Exempt sales (except resales) are included in the threshold; exempt services are excluded

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read more about Virginia's sales tax laws.

Washington

Included transactions:
- Cumulative gross receipts from retail sales and taxable services into the state through December 31, 2019.
- Cumulative gross annual income in Washington from January 1, 2020, forward.

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold; resales are included effective January 1, 2020

Trigger:
Sales only

Sales/transactions threshold: 
$100,000 

Read more about Washington's sales tax rules, laws and regulations.

Washington, D.C.

Included transactions:
Gross receipts from all retail sales delivered into the District 

Treatment of exempt transactions:
Except for sales for resale and exempt services, exempt sales are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

West Virginia

Included transactions:
Gross sales of tangible personal property or services into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read more about West Virginia's sales tax laws.

Wisconsin 

Included transactions:
Annual gross sales of tangible personal property and services into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold; businesses that only make nontaxable sales in Wisconsin are not required to register for a sales tax account

Trigger:
Sales only (200 transactions threshold eliminated effective February 20, 2021)

Sales/transactions threshold:
$100,000 (200 transactions threshold eliminated effective February 20, 2021)

Read the entire guide on Wisconsin's sales tax regime.

Wyoming

Included transactions:
Gross revenue from sales of tangible personal property, admissions, or services delivered into the state (includes taxable, exempt, and wholesale sales)

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold count

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read about Wyoming's sales tax laws here.

That's about it. If you have questions re: sales tax or need someone to handle it for you like we did for Amberjack, feel free to schedule a demo.

Now that you have a brief idea about nexus and sales tax, let's dive into the thresholds for each state.

Alabama

Included transactions: Total retail sales of tangible personal property delivered into the state. Sales made through a registered marketplace facilitator are not included, but sales made through a non-collecting marketplace are included.

Treatment of exempt transactions: Exempt sales (except wholesale sales) are included in the threshold. Exempt services are not included.

Trigger: Sales only

Sales/transactions threshold: $250,000 

Alaska

Included transactions:  Statewide gross sales of goods, property, or products delivered into the state or services rendered in the state, including sales through a marketplace

Treatment of exempt transactions: Exempt sales and exempt services are included in the threshold

Trigger: Sales or transactions

Sales/transactions threshold: $100,000 or 200 transactions

Want to learn more? Read Alaska's comprehensive sales tax guide.

Arizona

Included transactions:  Gross proceeds of sales of tangible personal property or services, or gross income derived from business in the state. Services are included in the threshold. Sales made through a marketplace are not included.     

Treatment of exempt transactions: Exempt sales and exempt services are included in the threshold

Trigger: Sales only

Sales/transactions threshold: 
$200,000 (2019)
$150,000 (2020)
$100,000 (2021 forward)

Want to get more info? Read Arizona's comprehensive sales tax guide.

Arkansas

Included transactions:  
Aggregated sales of taxable tangible personal property, taxable services, digital codes, or specified digital products subject to Arkansas sales or use tax delivered into the state. Sales made through a registered marketplace are not included.    

Treatment of exempt transactions: 
Exempt sales and exempt services are not included in the threshold

Trigger:
Sales or transactions

Sales/transactions threshold: 
$100,000 or 200 transactions

California

Included transactions: 
Total combined sales of tangible personal property delivered into the state by the retailer and all persons related to the retailer. Services are not included in the threshold.

Treatment of exempt transactions: 
Exempt sales (i.e., nontaxable sales such as sales for resale) are included; exempt services are not included in the threshold

Trigger:
Sales only

Sales/transactions threshold: 
$500,000

Want to learn more? Read California's comprehensive sales tax guide.

Colorado

Included transactions:
Retail sales of tangible personal property, commodities, or services delivered into the state are included in the threshold 

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold, except wholesales 

Trigger: As of April 1, 2019 -Sales only

Sales/transactions threshold: As of April 1, 2019: $100,000 (The transactions threshold is eliminated)

Connecticut   

Included transactions: 
Prior to July 1, 2019: Gross receipts from tangible personal property sold into the state, except sales for resale, provided the retailer regularly or systematically solicits the sales in the state. Services are not included.
As of July 1, 2019: Gross receipts from tangible personal property or services; the regular or systematic solicitation component is eliminated.

Treatment of exempt transactions:  
Prior to July 1, 2019: Exempt sales are included in the sales threshold; sales for resale are excluded from the transaction test; exempt services are excluded from the sales and transaction test
As of July 1, 2019: Exempt sales and exempt services are included in the sales threshold, as are sales through an online marketplace; exempt sales and exempt services (except sales for resale) are excluded from the transaction threshold

Trigger: 
Sales and transaction volume

Sales/transactions threshold: 
- Prior to July 1, 2019: Gross receipts of $250,000 and 200 retail transactions
- As of July 1, 2019: Gross receipts of $100,000 and 200 retail transactions

Florida

Included transactions: 
Taxable sales of tangible personal property delivered physically into the state. Taxable services are not included in the threshold. 

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger: 
Sales volume only

Sales/transactions threshold: 
- $100,000 

Read all about Florida's sales tax laws.

Georgia

Included transactions: 
Gross revenue from retail sales of tangible personal property delivered electronically or physically to a location in the state for consumption, use, or storage in the state. Taxable services are not included in the threshold.

Treatment of exempt transactions:
Exempt sales, except resales, are included but exempt services are not included in the threshold 

Trigger: 
Sales or transaction volume. 

Sales/transactions threshold: 
- Prior to January 1, 2020: $250,000 or 200 transactions.
- As of January 1, 2020: $100,000 or 200 transactions.

Read more about Georgia's sales tax laws.

Hawaii

Enforcement date: 
July 1, 2018

Included transactions:
Gross income or gross proceeds of tangible personal property, intangible property, or services delivered or consumed in the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transaction volume

Sales/transactions threshold: 
$100,000 or 200 transactions

Idaho

Enforcement date: 
June 1, 2019

Included transactions:
Cumulative gross receipts from sales including taxable products and taxable services delivered into the state   

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold

Trigger: 
Sales only

Sales/transactions threshold: 
$100,000

Illinois 

Enforcement date: 
October 1, 2018 (for state use tax)

January 1, 2021 (for local use tax)

Included transactions: 
Cumulative gross receipts from sales of tangible personal property and property sold incident to a service into the state, excluding occasional sales; taxable services are not included
- As of January 1, 2020, sales made through a marketplace facilitator are excluded from the threshold

Treatment of exempt transactions:
Exempt sales, including exempt sales of property sold incident to service, are included; sales for resale are not included; exempt services are not included in the threshold 

Trigger: 
Sales or transaction volume

Sales/transactions threshold: 
$100,000 or 200 transactions

Read more about Illinois' sales tax system.

Indiana 

Effective date: 
October 1, 2018

Included transactions:
Gross revenue from sales of tangible personal property, electronically delivered products, and services into the state  

Treatment of exempt transactions: 
Exempt sales and exempt services are included in the threshold 

Trigger: 
Sales or transaction volume

Sales/transactions threshold: 
$100,000 or 200 transactions

Read more about Indiana's sales tax laws.

Iowa

Included transactions:  
Gross revenue from sales of tangible personal property, specified electronically delivered products, and services into the state

Treatment of exempt transactions: 
Exempt sales and exempt services are included in the threshold 

Trigger:
Prior to July 1, 2019: Sales or transaction volume
As of July 1, 2019: Sales only

Sales/transactions threshold:
Prior to July 1, 2019: $100,000 or 200 transactions
As of July 1, 2019: The transactions threshold is eliminated

Kansas

Enforcement date: 
July 1, 2021

Included transactions:  
Cumulative gross receipt from sales by the retailer to customers in Kansas.

Treatment of exempt transactions:  
Awaiting further clarification on the treatment of exempt sales and services

Trigger: 
Sales only

Sales/transactions threshold: 
$100,000

Evaluation period:
Threshold applies to sales from the current or immediately preceding calendar year

Need more info? Read the detailed guide on Kansas sales tax.

Kentucky

Enforcement date: 
October 1, 2018

Included transactions:  
Gross receipts from sales of tangible personal property or digital property delivered or transferred electronically into the commonwealth. Taxable services are not included in the threshold.   

Treatment of exempt transactions:  
Exempt sales are included; exempt services are not included in the threshold 

Trigger: 
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Louisiana 

Enforcement date:
July 1, 2020

Included transactions: 
Gross revenue from sales of products, electronically transferred products, or services into the state

Treatment of exempt transactions: 
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Maine 

Enforcement date: 
July 1, 2018

Included transactions:  
Gross sales of tangible personal property* and taxable services delivered into the state

Treatment of exempt transactions: 
Exempt sales are included in the threshold; exempt services are not included in the threshold

Trigger:
Sales or transaction volume through 2021; sales only effective January 1, 2022

Sales/transactions threshold:
$100,000 or 200 transactions through December 31, 2021

$100,000 only effective January 1, 2022

Want more info? Read the entire guide on Maine's sales tax laws.

Maryland

Included transactions:
Gross revenue from sales of tangible personal property or taxable services delivered into the state, including sales of software and digital goods

Treatment of exempt transactions:
Exempt sales of tangible personal property, software, and digital goods are included; exempt services are not included in the threshold 

Trigger:
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Read the entire sales tax guide for Maryland.

Massachusetts

Enforcement date: 
October 1, 2019

Included transactions:
Sales of tangible personal property and services

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Evaluation period:
Threshold applies to the prior or current taxable year

Read the entire guide on MA's sales tax.

Michigan

Enforcement date:
After September 30, 2018

Included transactions:
Sales of tangible personal property or taxable services delivered into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Evaluation period:
Threshold applies to the previous calendar year

Read more about Michigan's sales tax laws.

Minnesota

Enforcement date:
October 1, 2018, amended as of October 1, 2019

Included transactions:
Applies to retail sales made into the state from outside the state. Taxable services (except resales) are included in the threshold.

Treatment of exempt transactions:
Exempt sales and sales to tax-exempt entities are included in the threshold, but sales for resale are not. Exempt services are not included in the threshold. 

Trigger:
Sales or transaction volume

Sales/transactions threshold:
Prior to October 1, 2019: 10 or more sales totaling $100,000 or 100 retail sales
As of October 1, 2019: $100,000 or 200 or more retail sales

Get a better idea of Minnesota's sales tax system for ecom brands.

Mississippi

Enforcement date:
September 1, 2018

Included transactions:
Total sales made into the state by remote sellers that purposefully or systematically exploit the market in the state. Services are included in the threshold.

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$250,000

Evaluation period:
Threshold applies to all transactions for the prior 12 months

Understand Mississippi's sales tax laws thoroughly.

Missouri

Enforcement date: 
January 1, 2023

Included transactions:
Gross receipts from taxable sales of tangible personal property delivered into Missouri

Treatment of exempt transactions:
Exempt sales are not included in the threshold

Trigger:
Sales only

Sales/transactions threshold:
$100,000 

Deeply understand the ins and outs of Missouri's sales tax laws with this guide.

Nebraska 

Included transactions:
Total retail sales made to customers in Nebraska.

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold, except resales, sublease, or sub-rent

Trigger:
Sales or transaction volume

Sales/transactions threshold:
$100,000 or 200 transactions

Nevada 

Enforcement date:
October 1, 2018

Included transactions:
Gross revenue from retail sales of tangible personal property into the state, excluding sales for resale. Services are not included in the threshold.

Treatment of exempt transactions:
Exempt sales (except sales for resale) are included in the threshold; exempt services are not included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

New Jersey    

Enforcement date:
November 1, 2018

Included transactions:
Gross revenue of tangible personal property, specified digital products, or taxable services (enumerated services under N.J.S.A. 54:32B-3(b)) delivered into the state

Treatment of exempt transactions:
Nontaxable retail sales of tangible personal property and specified digital products are included in the threshold. Any and all receipts from services enumerated and taxable under N.J.S.A. 54:32B-3(b) and delivered into New Jersey should be included in the threshold calculation even if a service is exempt under the specific circumstances of the transaction. Exempt services are not included.

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read more about NJ's sales tax regime here.

New Mexico

Enforcement date:
July 1, 2019

Included transactions:
Total taxable gross receipts from sales, leases, and licenses of tangible personal property, as well as sales of licenses and services of licenses for use of real property sourced to the state

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

New York

Included transactions:
Cumulative total gross receipts from sales of tangible personal property delivered into the state (SaaS is considered TPP); services are not included in the threshold 

Treatment of exempt transactions:
Exempt sales are included in the threshold; exempt services are excluded

Trigger:
Sales and transaction volume

Sales/transactions threshold:
$500,000 and 100 transactions

Want to learn more? Read New York's comprehensive sales tax guide.

North Carolina

Enforcement date:
November 1, 2018

Included transactions:
Gross sales sourced to North Carolina (the sum total sales price of tangible personal property, digital property, and services sourced to the state, unless the context requires otherwise).

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read the entire guide on North Carolina's sales tax.

North Dakota

Included transactions:
Gross taxable sales of tangible personal property and other items into the state, including taxable services; sales made through a marketplace are not included in the threshold

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger:
Prior to July 1, 2019: Sales or transactions
As of July 1, 2019: Sales only

Sales/transactions threshold:
Prior to January 1, 2019: $100,000 or 200 transactions
As of January 1, 2019: $100,000 only

Ohio 

Enforcement date: 
August 1, 2019

Included transactions:
Gross receipts, excluding resales, from the sale of tangible personal property for storage, use, or consumption in the state or from providing enumerated services the benefit of which is realized in the state

Treatment of exempt transactions:
Exempt sales are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Evaluation period:
Threshold applies to the current or preceding calendar year

Oklahoma 

Enforcement date: 
November 1, 2019

Included transactions:
Aggregate sales of taxable tangible personal property delivered to locations within the state. Services are not included in the threshold.

Treatment of exempt transactions:
Exempt sales and exempt services are not included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Pennsylvania 

Enforcement date:
July 1, 2019

Included transactions:
Gross sales of products and services in the Commonwealth, including sales by agents, representatives, or subsidiaries

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Read the complete sales tax guide here.

Puerto Rico

Enforcement date:
January 1, 2021

Included transactions:
Total gross sales delivered into the state

Treatment of exempt transactions:
Exempt sales are included in the threshold

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Rhode Island

Enforcement date:
July 1, 2019

Included transactions:
Gross revenue from sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, and/or taxable services delivered into the state

Treatment of exempt transactions:
Exempt sales are included but exempt services are not included in the threshold

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

South Carolina 

Included transactions:
Gross revenue from sales of tangible personal property, electronically transferred products, or services delivered into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$100,000

Read the full guide on South Carolina's sales tax.

South Dakota 

Enforcement date:
November 1, 2018

Included transactions:
Gross revenue from sales of tangible personal property, electronically delivered products, or services into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Tennessee

Included transactions:
Sales to customers in Tennessee (except for resales)

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold calculation; sales for resale are excluded; sales made through an online marketplace are excluded effective October 1, 2020

Trigger:
Sales only

Sales/transactions threshold:
Prior to October 1, 2020: $500,000
As of October 1, 2020: 100,000 

Texas 

Included transactions:
Gross revenue from sales of tangible personal property and services into the state (i.e., total Texas revenue)

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales only

Sales/transactions threshold:
$500,000

Learn more about Texas' sales tax rules and regulations.

Utah 

Included transactions:
Gross revenue from the sales of tangible personal property, any product transferred electronically, or services delivered into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Want to learn more? Here's the complete guide on Utah's sales tax laws.

Vermont 

Included transactions:
Sales of tangible personal property, products transferred electronically, or services in the state, provided the retailer regularly or systematically solicits sales from in-state customers

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold. However, businesses that only sell tax-exempt items into Vermont aren’t required to register for a sales tax account.

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Virginia 

Included transactions:
Gross revenue from retail sales and taxable services into the commonwealth, including sales made by members of same controlled group of corporations; excludes sales for resale

Treatment of exempt transactions:
Exempt sales (except resales) are included in the threshold; exempt services are excluded

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read more about Virginia's sales tax laws.

Washington

Included transactions:
- Cumulative gross receipts from retail sales and taxable services into the state through December 31, 2019.
- Cumulative gross annual income in Washington from January 1, 2020, forward.

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold; resales are included effective January 1, 2020

Trigger:
Sales only

Sales/transactions threshold: 
$100,000 

Read more about Washington's sales tax rules, laws and regulations.

Washington, D.C.

Included transactions:
Gross receipts from all retail sales delivered into the District 

Treatment of exempt transactions:
Except for sales for resale and exempt services, exempt sales are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

West Virginia

Included transactions:
Gross sales of tangible personal property or services into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold 

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read more about West Virginia's sales tax laws.

Wisconsin 

Included transactions:
Annual gross sales of tangible personal property and services into the state

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold; businesses that only make nontaxable sales in Wisconsin are not required to register for a sales tax account

Trigger:
Sales only (200 transactions threshold eliminated effective February 20, 2021)

Sales/transactions threshold:
$100,000 (200 transactions threshold eliminated effective February 20, 2021)

Read the entire guide on Wisconsin's sales tax regime.

Wyoming

Included transactions:
Gross revenue from sales of tangible personal property, admissions, or services delivered into the state (includes taxable, exempt, and wholesale sales)

Treatment of exempt transactions:
Exempt sales and exempt services are included in the threshold count

Trigger:
Sales or transactions

Sales/transactions threshold:
$100,000 or 200 transactions

Read about Wyoming's sales tax laws here.

That's about it. If you have questions re: sales tax or need someone to handle it for you like we did for Amberjack, feel free to schedule a demo.
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About the author

Sam Ross

Prior to Numeral, Sam started numerous e-commerce businesses that have generated over $50M in revenue. However, the headache of filing sales taxes across many states became the basis for starting Numeral. Thousands of filings later, Sam's a pro at ecommerce sales tax.

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