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Verified April 2026

Sales Tax Nexus Checker: Economic Nexus Thresholds, Marketplace Rules, and Permit Links

Compare state nexus thresholds, registration links, grocery exemptions, average rates, and marketplace-facilitator considerations before you start collecting tax in a new state.

Economic Nexus

$100K+

A common threshold pattern, but you should confirm current state-specific sales and transaction rules.

Marketplace Rules

Facilitator

Many states shift collection to Amazon, Etsy, eBay, Walmart, and other marketplaces for marketplace sales.

Permit Links

52

State contact rows with registration, filing, and lookup resources tied to nexus research.

Keyword Focus

Nexus

Economic nexus threshold, remote seller rules, marketplace facilitator, registration, and filing.

State Nexus Directory

Economic nexus thresholds and state registration links

State Sales Threshold Transaction Threshold Avg Combined Rate Registration
Alabama $100,000 200 5.50% Register
Alaska $0 N/A 1.80% Register
Arizona $100,000 200 2.90% Register
Arkansas $100,000 200 3.00% Register
California $500,000 N/A 1.70% Register
Colorado $100,000 200 5.00% Register
Connecticut $100,000 200 0.00% Register
Delaware $0 N/A 0.00% Register
District of Columbia $100,000 200 0.00% Register
Florida $100,000 200 1.00% Register
Georgia $100,000 200 3.50% Register
Hawaii $100,000 200 0.50% Register
Idaho $100,000 200 0.00% Register
Illinois $100,000 200 2.70% Register
Indiana $100,000 200 0.00% Register
Iowa $100,000 200 0.90% Register
Kansas $100,000 200 2.20% Register
Kentucky $100,000 200 0.00% Register
Louisiana $100,000 200 5.10% Register
Maine $100,000 200 0.00% Register
Maryland $100,000 200 0.00% Register
Massachusetts $100,000 200 0.00% Register
Michigan $100,000 200 0.00% Register
Minnesota $100,000 200 1.30% Register
Mississippi $100,000 200 0.10% Register
Missouri $100,000 200 4.20% Register
Montana $0 N/A 0.00% Register
Nebraska $100,000 200 1.50% Register
Nevada $100,000 200 1.40% Register
New Hampshire $0 N/A 0.00% Register
New Jersey $100,000 200 0.00% Register
New Mexico $100,000 200 2.80% Register
New York $500,000 N/A 4.50% Register
North Carolina $100,000 200 2.30% Register
North Dakota $100,000 200 2.10% Register
Ohio $100,000 200 1.50% Register
Oklahoma $100,000 200 4.60% Register
Oregon $0 N/A 0.00% Register
Pennsylvania $100,000 200 0.30% Register
Puerto Rico N/A N/A N/A Register
Rhode Island $100,000 200 0.00% Register
South Carolina $100,000 200 1.50% Register
South Dakota $100,000 200 1.90% Register
Tennessee $100,000 200 2.60% Register
Texas $500,000 N/A 2.00% Register
Utah $100,000 200 1.30% Register
Vermont $100,000 200 0.40% Register
Virginia $100,000 200 0.50% Register
Washington $100,000 200 3.00% Register
West Virginia $100,000 200 0.60% Register
Wisconsin $100,000 200 0.70% Register
Wyoming $100,000 200 1.60% Register

Physical nexus

Inventory, employees, trade-show activity, contractors, and warehouses can create physical nexus even if sales stay below an economic threshold.

Marketplace sales

Marketplace facilitator laws often shift collection duties to the marketplace, but direct-channel sales can still require a permit and periodic returns.

Registration timing

Once a threshold is exceeded, register promptly and review whether the state expects immediate collection or collection beginning with future sales.