Nexus Monitor
Screen sales-tax nexus in all 50 states and DC, with a deeper Washington assessment.
50 states plus District of Columbia
Screen sales/use-tax economic nexus and physical presence using a dated state rule library. Alaska is shown as local-only; Delaware, Montana, New Hampshire, and Oregon are separated because they have no general statewide sales tax.
Per-state source checks and unresolved questions are shown below · not all 51 jurisdictions are fully verified
Have a sales export?
Import Excel or CSV, match columns, and review state totals.
Exposure indicated
1
Unregistered jurisdictions with a physical or economic trigger.
Approaching
0
At least 80% of the relevant threshold, without a trigger.
Registered
0
Triggered jurisdictions already marked registered.
Needs data
44
Jurisdictions not assessed or with an unanswered material fact.
Sample result
Sample Outdoor Gear Co. (fictional)
Assessed Oct 18, 2026 · see each state's source review
Previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Qualifying marketplace-facilitated sales are excluded from the remote seller threshold. Alabama's simplified sellers use tax program has additional requirements.
Official sourceLocal-only sales tax · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Local adoption, destination participation and marketplace-only affidavit eligibility require business-specific review.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Alaska has no statewide sales tax. Count remote sales throughout Alaska, not only participating destinations. Collection is limited to participating local jurisdictions; local adoption and marketplace-only eligibility require review. The transaction test was removed for 2025.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Confirm related-party sales aggregation; one entity's export may be incomplete.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Arizona imposes transaction privilege tax rather than a conventional sales tax. Marketplace-only sellers generally exclude facilitated sales when the facilitator collects.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 state-filed answers confirm more than 200 invoices, taxable sales and current/prior calendar years. Count each invoice once across payments. Exclude marketplace sales through registered and unregistered providers; confirm eligibility of uncollected marketplace rows.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Act 822 uses more than $100,000 OR more than 200 transactions. Marketplace sales are attributed to the facilitator, not the marketplace seller, for this threshold. The current 2026 state-filed answers confirm these tests. Count invoices once across payments, and exclude marketplace sales through registered or unregistered providers; review eligibility of uncollected marketplace rows.
Official sourceCurrent or previous calendar year · Sales assessed: $90,000
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Confirm related-person sales are included and marketplace-only registration exception separately.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Refresh the state figures when sales or physical-presence facts change.
Remote-seller use-tax collection under this threshold began April 1, 2019; the district use-tax expansion began April 25, 2019. The threshold uses combined California sales by the retailer and related persons and includes marketplace-facilitated sales.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current official 1 CCR 201-4, effective April 14, 2026, Rule 39-26-102(3)(3), confirms more than $100,000 in current/prior calendar-year retail sales, including exempt sales and excluding wholesale. Collection-start timing and home-rule local obligations require separate review.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
A marketplace-only seller generally does not need a Colorado retail sales-tax license. Home-rule local jurisdictions may have separate registration rules.
Official source12 months ending September 30 · Sales assessed: —
Partial source review 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current DRS guidance and Conn. Gen. Stat. § 12-407(a)(15)(A)(v) confirm at least $100,000 AND at least 200 retail sales in the 12 months ending September 30, and OCG-8 confirms marketplace inclusion. No current official source found defines whether split invoices, orders, or contracts are one or multiple retail sales for the transaction count.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Connecticut requires both at least $100,000 in gross receipts and at least 200 retail sales in the 12 months ending September 30 immediately before the monthly or quarterly liability period. Marketplace-facilitated retail sales count. The current $100,000 threshold took effect July 1, 2019. Official sources do not define how split invoices, orders, or contracts should be grouped into the retail-sale count, so confirm transaction grouping before relying on that test.
Official sourceNot applicable · General sales-tax screen: Not applicable
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
This state has no general statewide sales tax. No general sales-tax threshold is applied; other taxes are not assessed.
Next action
Review the state's other business, gross-receipts, income, lodging, or local taxes separately.
Delaware has no general sales tax, but gross-receipts tax and business-license obligations may apply.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current §47-2001(w) uses at least 200, despite older agency wording. Count direct and marketplace retail sales; resale is outside retail sales.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
The District uses an over-$100,000 receipts test or at least 200 separate retail sales. The current code governs over older agency wording.
Official sourcePrevious calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Remote-seller and marketplace collection requirements began July 1, 2021. The threshold is taxable remote sales made in the previous calendar year. Marketplace sales collected by a facilitator are excluded for the marketplace seller.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 state-filed answers use retail property sales excluding resale, and exclude marketplace sales through registered and unregistered providers. Count orders once across invoices, shipments and payments.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
The threshold applies to retail sales of tangible personal property delivered into Georgia. Exclude facilitated sales, including through unregistered providers; review the Nexus eligible flag for uncollected marketplace rows. Count orders once, not split invoices, shipments or payments.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
TIR 2019-03 includes qualifying marketplace sales, not a blanket waiver of seller GET liability. Confirm property delivery into Hawaii and use/consumption sourcing for services and intangibles.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Hawaii imposes general excise tax rather than a conventional sales tax. Include seller-delivered property into Hawaii and Hawaii-used services or intangibles through either channel. Property sent to an out-of-state facilitator needs separate sourcing review; wholesale GET liability may remain.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Marketplace-only sellers may not need their own permit when facilitators collect, even though facilitated sales can be relevant to the economic-nexus screen.
Official source12 months ending at the latest completed calendar quarter · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Exclude resale, occasional sales and certified facilitator-collected sales; include other exempt sales. Affiliates are not marketplace sellers under this rule. Current transaction repeal comes from FY 2026-12, not the older regulation text.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Illinois removed the 200-transaction test effective January 1, 2026. Use the 12 months ending at the latest completed March 31, June 30, September 30, or December 31. Earlier triggers and continuing collection obligations require separate review.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Include exempt and wholesale sales. Marketplace exclusion does not apply when the facilitator has not met its collection threshold; confirm collection responsibility before excluding.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Indiana removed the 200-transaction test effective January 1, 2024. Include exempt and wholesale sales. Exclude marketplace sales only when the facilitator has met its collection obligation.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current screening fields checked. The September 6 date supplement confirms the sales-only change effective July 1, 2019.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Gross revenue includes taxable, exempt, resale, wholesale, and marketplace-facilitated Iowa sales.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 state-filed answers exclude resale but include other exempt sales and marketplace sales through registered and unregistered facilitators. These answers supersede conflicting older SST summaries for this review.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
The current state-filed answers exclude resale but include other exempt sales and marketplace sales through both registered and unregistered facilitators.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Kentucky removed the 200-transaction test effective August 1, 2026. Marketplace-facilitated retail sales remain included in the gross-receipts test.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Use the ordinary seller's gross-sales rule, not the facilitator's retail-only rule. FAQ Q14 supports marketplace exclusion; its old transaction-count paragraph is superseded by Act 15.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Louisiana removed the 200-transaction test effective August 1, 2023. The ordinary seller uses gross sales, not the facilitator-only retail-sales standard. Facilitator-collected marketplace sales are excluded.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current FAQ defines Maine sales as all delivered tangible-personal-property and taxable-service sales, including exempt sales; Rule 301 expressly includes resale in gross sales. Count only the marketplace seller's direct sales when the facilitator is responsible for collection, and retain the required written facilitator statement.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Maine uses more than $100,000 of direct Maine sales in the current or previous calendar year. The 200-transaction test was repealed effective January 1, 2022. Only the marketplace seller's direct sales count when a facilitator is responsible for collection; retain the facilitator's written statement supporting that treatment.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Questions 9–11 include marketplace, exempt and resale sales of property and taxable services; do not treat unrelated nontaxable services as included.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Maryland applies the receipts or transaction test to sales delivered into the state; marketplace responsibilities require separate review.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Related remote retailers' sales must be aggregated; one entity's export may be incomplete. Facilitator exclusion requires registration, collection and remittance.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Aggregate related remote retailers. Exclude marketplace sales only when the facilitator is registered and collects and remits the tax.
Official sourcePrevious calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
RAB 2021-21/22 confirms at least 200 orders despite the older FAQ's more-than wording. Count direct and marketplace sales; one order counts once across shipments and payments.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Michigan's screen uses the previous calendar year's gross sales or separate sales transactions. Review marketplace-facilitator collection before registering.
Official sourcePreceding 12 completed calendar months · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current DOR guidance confirms completed-calendar-month windows, retail sales excluding documented resale, one transaction regardless of item count, and aggregation across direct and marketplace channels. The current threshold structure took effect October 1, 2019.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Reviewed authority 4Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Minnesota uses more than $100,000 OR at least 200 retail sales in the preceding 12 completed calendar months. Count one sales transaction once even when it contains multiple items, and combine direct and marketplace channels. Marketplace collection changes who remits the tax, not whether the sale counts toward the seller's threshold. The current threshold structure took effect October 1, 2019.
Official sourcePreceding 12 months · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current law uses more than $250,000 in any consecutive 12-month period and attributes a facilitated sale to the facilitator rather than the marketplace seller. DOR guidance includes taxable, exempt, and wholesale sales. The economic-presence rule was effective December 1, 2017, while current FAQ wording references July 1, 2018; historical liability requires separate review.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Reviewed authority 4Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Mississippi uses more than $250,000 in sales during any consecutive 12-month period. A sale through a marketplace facilitator is attributed to the facilitator, not the marketplace seller, for this threshold. The rule became effective December 1, 2017, while current DOR FAQ wording references July 1, 2018; review historical periods and any earlier threshold crossing separately.
Official source12 months ending at the latest completed calendar quarter · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
At each completed calendar quarter, measure the preceding 12 months of taxable property sales. A prior trigger can create continuing collection duties; the latest window does not clear those duties. Marketplace-only registration exception is separate.
Official sourceNot applicable · General sales-tax screen: Not applicable
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
This state has no general statewide sales tax. No general sales-tax threshold is applied; other taxes are not assessed.
Next action
Review the state's other business, gross-receipts, income, lodging, or local taxes separately.
Montana has no general sales tax, but lodging, rental-car, cannabis, excise, income, and local obligations can apply.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Nebraska applies either the sales or transaction test in the current or previous calendar year.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
NAC 372.856 controls: at least 200 transactions, despite inconsistent FAQ wording. Combine direct and marketplace retail sales; marketplace-only registration relief is separate.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Nevada applies more than $100,000 of retail property sales or 200 or more orders in the current or preceding calendar year. Exclude resale; include other exempt and marketplace sales. Count orders, not split invoices.
Official sourceNot applicable · General sales-tax screen: Not applicable
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
This state has no general statewide sales tax. No general sales-tax threshold is applied; other taxes are not assessed.
Next action
Review the state's other business, gross-receipts, income, lodging, or local taxes separately.
New Hampshire has no general sales tax. Business profits, business enterprise, meals and rooms, communications, and other taxes may apply.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Count direct and marketplace gross property, digital product and taxable-service sales, including nontaxable retail sales. Entirely resale/nontaxable activity and registration versus nonreporting status require separate review.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
New Jersey applies either the gross-sales or transaction test in the current or prior calendar year.
Official sourcePrevious calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
FYI-206 excludes exempt and deductible receipts. Marketplace deduction requires the provider's registration and remittance documentation; unsupported receipts are not automatically excluded. The September 6 date supplement confirms July 1, 2019 economic nexus; July 2021 sourcing is a separate change.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
A marketplace deduction requires documentation that the provider is registered and has remitted or will remit the tax. Do not exclude unsupported marketplace receipts. New Mexico imposes gross receipts tax rather than a conventional sales tax. The threshold uses taxable gross receipts in the previous calendar year.
Official sourcePreceding four sales-tax quarters · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current screening fields checked. TSB-M-19(4)S confirms the June 2019 amendment retroactive to June 21, 2018; see the September 6 date supplement. Each invoice, sales slip, contract or memorandum counts once.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
New York requires both more than $500,000 of receipts and more than 100 sales in the immediately preceding four sales-tax quarters.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
The collection-start rule changed July 2, 2026. This snapshot does not calculate the start date; the September 6 date supplement confirms the earlier transaction repeal on July 1, 2024.
Reviewed authority 1Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
North Carolina removed the 200-transaction test effective July 1, 2024.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 state-filed answers use taxable sales only. Exclude facilitator sales only with certification that the provider is registered to collect/remit; unregistered-facilitator sales remain included. The September 6 date supplement confirms transaction repeal July 1, 2019.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
North Dakota requires taxable sales to exceed $100,000 in the current or previous calendar year; the transaction test was removed in 2019. Marketplace exclusion requires provider certification of registration to collect and remit; unregistered-provider sales are included.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Use retail sales excluding resale and only covered property/services; include marketplace sales. A marketplace-only registration exception is separate.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Ohio applies either the sales or transaction test in the current or previous calendar year.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
The 2026 state-filed answer explicitly includes exactly $100,000, citing 68 O.S. §1392(G), despite the FAQ's more-than wording. Use taxable sales; exclude registered-facilitator sales, not unregistered-facilitator sales.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
The screen uses taxable Oklahoma sales. Marketplace sellers generally exclude facilitated sales on which the facilitator collects.
Official sourceNot applicable · General sales-tax screen: Not applicable
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Reviewed authority 1Why this status
This state has no general statewide sales tax. No general sales-tax threshold is applied; other taxes are not assessed.
Next action
Review the state's other business, gross-receipts, income, lodging, or local taxes separately.
Oregon has no general sales tax, but income, corporate activity, lodging, transit, and local taxes may apply.
Official sourceCalendar year governing the current April–March collection period · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Uses the calendar year governing the current April–March collection period. A forthcoming April obligation and earlier triggers require separate review.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
The enacted threshold includes exactly $100,000. A calendar year's sales govern the following April 1–March 31 collection period; January–March use the calendar year two years earlier. Collecting-marketplace sales are excluded. Review forthcoming April obligations and earlier triggers separately.
Official sourcePrevious calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 answers confirm gross sales including exempt, resale and marketplace sales, using only the previous calendar year.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Rhode Island applies either the gross-sales or transaction test using the prior calendar year.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
The current official manual includes taxable, exempt, wholesale and marketplace gross sales. Marketplace collection responsibility remains separate.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
South Carolina's economic-nexus screen is sales-only; confirm marketplace collection and product taxability separately.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 answers include gross marketplace sales and require marketplace-only remote sellers to register; threshold inclusion does not by itself settle return treatment.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
South Dakota removed the 200-transaction test effective July 1, 2023.
Official sourcePreceding 12 months · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current guidance and the state-filed 2026 answers confirm more than $100,000 in retail sales excluding resale, with registered-facilitator sales excluded and unregistered-facilitator sales included. The source says previous 12 months but does not prescribe exact day endpoints, so the importer still requires period confirmation.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Tennessee uses more than $100,000 in the previous 12 months. Exclude sales through a registered facilitator that collects and remits for the seller, but include sales through an unregistered facilitator. The $100,000 threshold took effect October 1, 2020; confirm the precise rolling-period dates and collection-start timing before filing.
Official sourcePreceding 12 months · Sales assessed: $30,000
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current Comptroller publication explicitly includes exactly $500,000; count marketplace sales from April 1, 2020. The marketplace-only certificate exception is separate from threshold inclusion.
Reviewed authority 1Reviewed authority 2Reviewed authority 3Why this status
No threshold trigger is indicated by the entered facts.
Next action
Refresh the state figures when sales or physical-presence facts change.
Texas's safe harbor is less than $500,000 in total Texas revenue during the preceding 12 calendar months. Franchise-tax nexus is separate.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 state-filed answers include exempt and resale sales, and exclude seller marketplace sales through both registered and unregistered facilitators.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Utah removed the 200-transaction test effective July 1, 2025. Exclude marketplace-facilitated sales even through unregistered providers; review the Nexus eligible flag for uncollected marketplace rows.
Official sourcePreceding 12 completed calendar months · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 answers confirm gross sales, marketplace inclusion and invoice counts for 12 months preceding the monthly period. Quarterly review, collection start and cessation are separate administrative rules not calculated by this snapshot.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Use the 12 completed months before the monthly liability period, including marketplace sales. The current 2026 state-filed answers confirm invoice counts and this monthly measurement. Quarterly administration and collection start dates require separate review.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Confirm transaction grouping for the source export.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Marketplace sellers generally exclude facilitated sales for which the facilitator collects Virginia tax.
Official sourceCurrent or previous calendar year · Sales assessed: $140,000
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Washington B&O and apportionment require separate review.
Reviewed authority 1Reviewed authority 2Why this status
The sales threshold is met.
Next action
Confirm the trigger date and registration deadline before the next taxable sale.
Washington requires receipts to exceed $100,000 in the current or prior calendar year. This multistate screen addresses sales/use-tax collection; Washington B&O nexus and service apportionment require the detailed Washington assessment.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current statute and 2026 state-filed answers include exactly $100,000 and 200 transactions despite FAQ shorthand. Gross marketplace sales count. Entirely exempt activity and registration timing require separate review.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Current §11-15A-6b(e) includes exactly $100,000 or 200 transactions in the current or immediately preceding calendar year. Count gross sales including exempt, resale and marketplace sales.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Marketplace, exempt and resale sales count. Entirely nontaxable sellers and marketplace-only activity have separate registration exceptions; wine direct-shipper permits are outside the small-seller exception.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Wisconsin removed the 200-transaction test in 2021. Gross sales include taxable and nontaxable sales, including marketplace sales for threshold purposes.
Official sourceCurrent or previous calendar year · Sales assessed: —
Screening fields checked 2026-09-04
Source review is separate from your sales-data confirmation and professional tax approval.
Current 2026 answers confirm gross sales and exclude seller marketplace sales through both registered and unregistered facilitators. Confirm eligibility of uncollected marketplace rows before accepting imported totals.
Reviewed authority 1Reviewed authority 2Why this status
No threshold trigger is indicated by the entered facts.
Next action
Enter sales for the rule's measurement period before relying on this state.
Wyoming removed the 200-transaction test effective July 1, 2024. Exclude marketplace-facilitated sales even through unregistered providers; review the Nexus eligible flag for uncollected marketplace rows.
Official sourceWashington-only monitoring
This tool tracks Washington nexus. It does not apply another state's thresholds.
Current snapshot
Nexus dashboard
Rules checked Sep 2, 2026
Overall status
A Washington nexus trigger is present and registration is not confirmed.
Measured receipts
The 2026 amount controls.
Economic threshold
Exactly $100,000 does not exceed Washington's statutory threshold.
Last assessed
Sample result, not saved.
Assessment result
Sample Outdoor Gear Co. (fictional)
Current and prior calendar-year facts evaluated under RCW 82.04.067.
Washington home
Not indicated
Physical nexus
Not indicated
Economic nexus
Trigger present
B&O tax
Likely subject to B&O tax
Substantial nexus is established by Washington receipts above the $100,000 substantial-nexus threshold (RCW 82.04.067). B&O tax applies to your gross Washington receipts under the classification(s) below — there is no income-tax-style profit threshold.
Retail sales / use tax
Likely required to collect sales tax
Retail sales of goods or digital products delivered into Washington require collecting retail sales tax at the rate of the delivery location (destination-based sourcing), filing, and remitting.
Registration and classification
Washington registration
Registration is required: businesses doing business in Washington must register once gross income reaches $12,000 per year or any sales tax collection obligation exists. Apply through the Business Licensing Service (business license application) — city license endorsements can usually be added on the same application.
Potential B&O classifications
Retailing
0.471% of gross retail sales (rises to 0.5% on Jan 1, 2027 under ESHB 2081).
City and local review
Cities license separately from the state: about 50 Washington cities (Seattle, Tacoma, Bellevue, Everett, and others) impose their own B&O tax with their own nexus standards and thresholds, filed through FileLocal or the city directly. Check every city where you have employees, property, or meaningful sales.
Trailing nexus: once established, substantial nexus continues through the end of the calendar year AFTER the year your nexus-creating activity stops (RCW 82.04.067(1); RCW 82.04.220(2)(b)) — obligations don't end the day you pull out of the state.
Authority snapshot
These are the official sources used by this ruleset. Open each source beforerelying on a material decision.
- RCW 82.04.067Substantial nexus — Washington domicile, physical presence, or more than $100,000 of WA receipts
- RCW 82.04.220(2)(b)Trailing nexus — a person that met the nexus criteria last year is taxable for all of this year
- DOR — Register my businessWhen registration is required ($12,000 gross income floor)
- DOR — B&O tax classificationsRetailing, Wholesaling, and Service & Other Activities rates
- DOR — Out-of-state businessesRemote seller and marketplace facilitator obligations
- FileLocalCity B&O taxes and local business licenses (Seattle, Tacoma, and others)
Automated guidance for research only — not tax or legal advice and not a binding nexus determination. Nexus turns on your full facts (agents, affiliates, receipts attribution, trailing periods). Confirm with a tax professional or request a DOR ruling before relying on this result.