Economic Nexus

 

Updated: July 2023

Economic income tax nexus laws by state change periodically and continue to be updated, so be sure to reference the effective date for each of the states listed below.

 

Alabama

 

Effective Date

10/1/18

Annual Economic Threshold

$ 250,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Ala. Admin. Code § 810-6-2-.90.03; Newegg, Inc. v. Alabama Department of Revenue, Ala. Tax Tribunal, Dkt. No. S. 16-613- JP, 06/14/2018

 

Marketplace Facilitator Laws

Effective Date

1/1/2019

Revenue Threshold

$ 250,000.00

 

 

Alaska (locals)

 

Effective Date

1/1/20

Annual Economic Threshold

$ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

 

Marketplace Facilitator Laws

Effective Date

2020- Varies by city

Revenue Threshold

$ 100,000.00

 

 

Arizona

 

Effective Date

9/30/2019

Annual Economic Threshold

$ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Ariz. Rev. Stat. Ann. § 42-5043(A)(1)

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

Arkansas

 

Effective Date

7/1/2019

Annual Economic Threshold

$ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Aggregate

Statutory References

Ark. Code Ann. § 26-52-111(a)

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

California

 

Effective Date

4/1/2019

Annual Economic Threshold

 $ 500,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Taxable

Statutory References

Cal. Rev. & Tax. Cd. § 6203(c)(4)

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 500,000.00

 

 

 

Colorado

 

Effective Date

6/1/19

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Taxable

Statutory References

Colo. Rev. Stat. § 39-21-112(3.5); Colo. Code Regs. § 39-21-112(3.5)

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Connecticut

 

Effective Date

12/1/18

Annual Economic Threshold

$100,000.00*

Annual Transaction Threshold

200*

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

* Connecticut thresholds require you to reach both a revenue and transaction threshold to meet economic nexus. 

Statutory References

Conn. Gen. Stat. § 12-407(a)(12)(G); Conn. Gen. Stat. § 12-407(a)(15)(A); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

12/1/2018

Revenue Threshold

$ 250,000.00

 

 

 

Washington DC

 

Effective Date

1/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

D.C. Code Ann. § 47-2001(w); Dist. of Columbia Revenue Notice No. 2019-02, 01/02/2019

 

Marketplace Facilitator Laws

Effective Date

4/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Florida

 

Effective Date

7/1/21

Annual Economic Threshold

$100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Taxable

Statutory References

Fla. Stat. § 212.0596 ; Fla. Stat. §  212.05965

 

 

 

 

Georgia

 

Effective Date

1/1/2019

Annual Economic Threshold

$100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Ga. Code Ann. § 48-8-30(c.2)(2); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

4/1/2020

Revenue Threshold

$ 100,000.00

 

 

 

Hawaii

 

Effective Date

7/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

L. 2018 41 § 1; L. 2018 41 § 3; Hawaii Dept. of Taxation Announcements No. 2018-10, , 06/27/2018; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)

 

Marketplace Facilitator Laws

Effective Date

1/1/2020

Revenue Threshold

$ 100,000.00

 

 

Idaho

 

Effective Date

6/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Idaho Code § 63-3611(3)(h) ; Idaho Code § 63-3620E(1) ; Online Sellers - New Law Requirements, Idaho STC, 05/01/2019; News Release, Idaho STC, 06/28/2018; News
Release, Idaho STC, 08/15/2018

 

Marketplace Facilitator Laws

Effective Date

6/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Illinois

 

Effective Date

10/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Taxable

Statutory References

ILCS Chapter 35 § 105/2; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)

 

Marketplace Facilitator Laws

Effective Date

1/1/2020

Revenue Threshold

$ 100,000.00

 

 

 

Indiana

 

Effective Date

10/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Ind. Code § 6-2.5-2-1(c); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

1/1/2019

Revenue Threshold

$ 100,000.00

 

 

Iowa

 

Effective Date

1/1/2019

Annual Economic Threshold

$ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Iowa Code § 423.1(48)(2); Iowa Code § 423.14A(2); Iowa Code § 423.14A(3); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017); Information on South Dakota v. Wayfair, Iowa Dept. of Rev., 06/25/2018

 

Marketplace Facilitator Laws

Effective Date

1/1/2019

Revenue Threshold

$ 100,000.00

 

 

Kansas

 

Effective Date

10/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Kansas Revenue Department Public Notice No. 19-04, 08/01/2019; Kansas Department of Revenue, 2019 Legislative Changes & Enactments, 07/01/2019

 

Marketplace Facilitator Laws

Effective Date

7/1/21

Revenue Threshold

$ 100,000.00

 

 

 

Kentucky

 

Effective Date

7/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Retail/Taxable Receipts:

Gross

Statutory References

Ky. Rev. Stat. Ann. § 139.340(2)(g); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Louisiana

 

Effective Date

1/1/19

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200 

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

La. Rev. Stat. Ann. § 47:301(4)(m); La. Rev. Stat. Ann. § 47:302; Historical Notes to La. Rev. Stat. Ann. § 47:301; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017); News Release, Louisiana Department of Revenue Statement on Supreme Court's Wayfair Decision, 06/21/2018

 

Marketplace Facilitator Laws

Effective Date

7/1/2020

Revenue Threshold

$ 100,000.00

 

 

 

Massachusetts

 

Effective Date

10/1/17

Annual Economic Threshold

$100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Mass. Regs. Code 830 CMR 64H.1.7; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017) ; Statement on South Dakota v. Wayfair, Inc., Mass. Dept. of Rev., 06/22/2018

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

Maine

 

Effective Date

7/1/18

Annual Economic Threshold

$ 100,000.00 

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Me. Rev. Stat. Ann. 36 § 1951-B(3); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

Maryland

 

Effective Date

10/1/2018

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Md. Regs. Code § 03.06.01.33(B)(5); Maryland Sales & Use Tax Alert, Maryland Comptroller's Office, 07/01/2018; Sales Tax Alert, Maryland Comptroller's Office, 09/14/2018

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Massachusetts

 

Effective Date

10/1/17

Annual Economic Threshold

$100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Mass. Regs. Code 830 CMR 64H.1.7; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017) ; Statement on South Dakota v. Wayfair, Inc., Mass. Dept. of Rev., 06/22/2018

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

Michigan

 

Effective Date

10/1/2018

Annual Economic Threshold

 $100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Notice to Remote Sllers Regarding Sales Tax and South Dakota v Wayfair, Mich. Dept. Treas., 08/01/2018; State Treasurer: Sales Tax to be Collected from Out-of-State Online Retailers, New State Rule Begins for Sales After Sept. 30, Mich. Dept. Treas., 08/13/2018; Remote Sales Tax Collection in Michigan as a result of South Dakota v. Wayfair, Mich. Dept. Treas., 08/13/2018; Michigan Revenue Administrative Bulletin No. 2018-16, , 08/01/2018

 

Marketplace Facilitator Laws

Effective Date

1/1/2020

Revenue Threshold

$ 100,000.00

 

 

 

Minnesota

 

Effective Date

10/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Taxable

Statutory References

Minn. Stat. § 297A.66, Subd. 4b(a); Minn. Stat. § 297A.66, Subd. 2(b); Marketplace Providers and Online Retailers, Minn. Dept. Rev., 12/21/2017

 

Marketplace Facilitator Laws

Effective Date

10/1/2018

Revenue Threshold

$ 100,000.00

 

 

 

 

Mississippi

 

Effective Date

9/1/18

Annual Economic Threshold

 $ 250,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Miss. Administrative Code § 35.IV.3.09(100); Miss. Administrative Code § 35.IV.3.09(101);Miss. Administrative Code § 35.IV.3.09(103); Supreme Court Ruling, Wayfair, Miss. Dept. Rev., 06/21/2018; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)

 

Marketplace Facilitator Laws

Effective Date

7/1/2020

Revenue Threshold

$ 250,000.00

 

 

 

 

 

Missouri

Effective Date

1/1/23

Annual Economic Threshold

 $ 100,000

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Missouri SB 153 & 97

 

Marketplace Facilitator Laws

Effective Date

1/1/2023

Revenue Threshold

$ 100,000

 

 

Nebraska

 

Effective Date

1/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Statement from the Nebraska Department of Revenue Regarding the South Dakota v. Wayfair United States Supreme Court Decision, Neb. Dept. of Revenue, 07/27/2018; South Dakota v. Wayfair, Inc. Collection of Sales Tax by Remote Sellers: Frequently Asked Questions, Neb. Dept. of Revenue, 07/27/2018.

 

Marketplace Facilitator Laws

Effective Date

4/1/2019

Revenue Threshold

$ 100,000.00

 

 

Nevada

 

Effective Date

10/1/2018

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Taxable

Statutory References

South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).; Nev. Admin. Code § 372.856

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

New Jersey

 

Effective Date

11/1/2018

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Notice: Sales and Use Tax Information for Remote Sellers-Effective October 1, 2018, 08/14/2018.

 

Marketplace Facilitator Laws

Effective Date

11/1/2018

Revenue Threshold

$ 100,000.00

 

 

New Mexico

 

Effective Date

7/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

NMSA 1978 § 7-9-3.3

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

New York

 

Effective Date

6/21/2018

Annual Economic Threshold

 $ 500,000.00*

Annual Transaction Threshold

100*

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

* New York thresholds require you to reach both a revenue and transaction threshold to meet economic nexus. 

Statutory References

N.Y. Tax Law § 1101(b)(8)(iv); NYCRR 20 § 526.10(a)(4); New York Special Tax Department Notice No. N-19-1, 01/01/2019

 

Marketplace Facilitator Laws

Effective Date

6/1/2019

Revenue Threshold

$ 500,000.00

 

 

North Carolina

 

Effective Date

11/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

n/a (as of 7/1/2024, the transaction threshold was removed)

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

N.C. Gen.Stat. § 105-164.8, Directive SD-18-6

 

Marketplace Facilitator Laws

Effective Date

2/1/2020

Revenue Threshold

$ 100,000.00

 

 

North Dakota

 

Effective Date

1/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

N.D. Cent. Code § 57-39.2-02.2; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

Ohio

 

Effective Date

8/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Ohio Rev. Code Ann. § 5741.01(I)(2)(g)

 

Marketplace Facilitator Laws

Effective Date

8/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Oklahoma

 

Effective Date

7/1/2018

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Aggregate

Statutory References

Okla. Stat. 68 §1392; Okla. Stat. 68 §1391; Okla. Stat. 68 §1393

 

Marketplace Facilitator Laws

Effective Date

7/1/2018

Revenue Threshold

$ 10,000.00

 

 

 

Pennsylvania

 

Effective Date

7/1/19

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Pa. Stat. Ann. 72 § 7201(m); Pa. Stat. Ann. 72 § 7213.1; Pa. Stat. Ann. 72 § 7213.2; Pa. Stat. Ann. 72 § 7213.3; Pa. Stat.
Ann. 72 § 7213.4; No. 2018-01, 01/26/2018

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

Rhode Island

 

Effective Date

7/7/19

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

R.I. Gen. Laws § 44-18.2-3(A); R.I. Gen. Laws § 44-18.2-1; Notice: Non-Collecting Retailer Attestation, R.I. Div. of Taxation, Notice 2017-08, 08/04/2017; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

South Carolina

 

Effective Date

11/1/2018

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

S.C. Code Ann. § 12-36-80; S.C. Code Ann. § 12-36-2691; South Carolina Revenue Ruling No. 18-14, , 09/18/2018; South Carolina Revenue Ruling No. 14-4, 09/10/2014

 

Marketplace Facilitator Laws

Effective Date

4/26/2019

Revenue Threshold

$ 100,000.00

 

 

 

South Dakota

 

Effective Date

6/21/17

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

 

Marketplace Facilitator Laws

Effective Date

3/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Tennessee

 

Effective Date

10/1/2019

Annual Economic Threshold

 $ 100,000

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Tenn. Comp. R. & Regs. § 1320-05-01-.129(2); American Catalog Mailers Association and Net Choice v. Tenn. Dept. of Rev., Tenn. Chancery Ct., Dkt. No. 17-307-IV, 04/102017; L. 2017 Chapter 452 § 2

 

Marketplace Facilitator Laws

Effective Date

10/1/2020

Revenue Threshold

$ 100,000.00

 

 

 

Texas

 

Effective Date

10/1/2019

Annual Economic Threshold

 $ 500,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

N/A

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 500,000.00

 

 

 

Utah

 

Effective Date

1/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Utah Code Ann. § 59-12-107(2)(c)

 

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 100,000.00

 

 

Vermont

 

Effective Date

7/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Out-Of-State Vendor Provisions,06/27/2018; Vermont VTax Connect Newsletter, Quarter 4, 2015, 11/05/2015; Statement of Vermont Department of Taxes on Vermont Click-Through Nexus Law, 08/01/2015; Vt. Stat. Ann. 32 § 9701(9)(F); Vt. Stat. Ann. 32 § 9701(9)(G); Vt. Stat. Ann. 32 § 9712

 

Marketplace Facilitator Laws

Effective Date

6/1/2019

Revenue Threshold

$ 100,000.00

 

 

Virginia

 

Effective Date

7/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Va. Code Ann. § 58.1-612; Va. Code Ann. § 58.1-612.1

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

Washington

 

Effective Date

10/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Wash. Admin. Code § 458-20-221(2)(b)(ii)

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

West Virginia

 

Effective Date

1/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

West Virginia Administrative Notice No. 2018-18, 10/01/2018

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

 

 

 

Wisconsin

 

Effective Date

10/1/2018

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A 

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Release, Wisconsin Dept. Rev., 07/05/2018

 

Marketplace Facilitator Laws

Effective Date

1/1/20

Revenue Threshold

$ 100,000.00

 

 

Wyoming

 

Effective Date

2/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

200* (As of July 1, 2024, the transaction threshold will go away)

Revenue Threshold Based Off of Gross/Aggregate/Taxable Receipts:

Gross

Statutory References

Wyo. Stat. § 39-15-501

 

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00