Economic Nexus Map

Updated: July 2026

Economic 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

N/A

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

Gross

Marketplace Facilitator Laws

Effective Date

2020- Varies by city

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of Alaska, click here.

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); Ariz. Rev. Stat. Ann. § 42-5044(A)

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); California Department of Tax and Fee Administration Tax Information Bulletin Publication 388, 12/01/2022

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 500,000.00

Additional Info

To learn more about the state of California, click here.

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. § 39-26-102(3) ; Colo. Rev. Stat. § 39-26-102(3)(c) ; Colo. Code Regs. § 39-26-102(3); 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

Additional Info

To learn more about the state of Colorado, click here.

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

Additional Info

To learn more about the state of Florida, click here.

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); Ga. Code Ann. § 48-8-2(8)(M.1) ; Ga. Code Ann. § 48-8-2(8)(M.2) ; Policy Bulletin SUT-2019-02, Remote Sellers-Sales and Use Tax Obligations, Ga. Dept. of Rev., 05/07/2019

Marketplace Facilitator Laws

Effective Date

4/1/2020

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of Georgia, click here.

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

N/A (Transaction threshold removed effective January 1, 2026)

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); ILCS Chapter 35 § 120/2(b) ; ILCS Chapter 35 § 120/2(c) ; Ill. Admin. Code 86 § 131.110(a) ; Ill. Admin. Code 86 § 131.115(a)(1) ; Ill. Admin. Code 86 § 131.115(a)(2)

Marketplace Facilitator Laws

Effective Date

1/1/2020

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of Illinois, click here.

Indiana

Effective Date

10/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A (Removed effective 01/01/2024)

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); Ind. Code § 6-2.5-2-1(d);  Indiana DOR:  South Dakota v. Wayfair, Inc., 07/02/2018; Indiana DOR: Indiana DOR Prepares To Move Forward With Out-of-State Sales Tax, 07/27/2018

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; Updated Guidance: Marketplace Facilitators, Iowa Dept. Rev., 07/01/2019; Updated Guidance: Remote Sellers, Iowa Dept. Rev., 07/01/2019

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; Kan. Stat. Ann. § 79-3702(h); Kan. Stat. Ann. § 79-5602(a)(1) ; Kan. Stat. Ann. § 79-5604

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 (as of July, 31, 2026, the transaction threshold will be removed)

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

Additional Info

To learn more about the state of Kentucky, click here.

Louisiana

Effective Date

1/1/19

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

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

Gross

Statutory References

La. Rev. Stat. Ann. § 47:301(4)(k); La. Rev. Stat. Ann. § 47:301(4)(m); La. Rev. Stat. Ann. § 47:302; Historical Notes to La. Rev. Stat. Ann. § 47:301; La. Rev. Stat. Ann. § 47:339(B)(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); News Release, Louisiana Department of Revenue Statement on Supreme Court's Wayfair Decision, 06/21/2018; Louisiana Remote Sellers Information Bulletin No. 18-001, 08/10/2018

Marketplace Facilitator Laws

Effective Date

7/1/2020

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of Louisiana, click here.

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; Mass. Regs. Code 830 CMR 64H.1.9; 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; Massachusetts Technical Information Release No. 18-8, 09/17/2018

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); Me. Rev. Stat. Ann. 36 § 1754-B(1-B)(B) ; Maine Revenue Services Issues Guidance for Remote Sellers, Maine Revenue Services, 08/08/2018; 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

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

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

Mich. Comp. Laws Ann. § 205.52c ; Mich. Comp. Laws Ann. § 205.95b ; Notice Regarding 2019 PAs 143-146 Marketplace Facilitators and Economic Nexus, Mich. Dept. Treas., 12/23/2019; Notice to Remote Sellers 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; Minn. Stat. § 297A.66, Subd. 2(d) ; Minn. Stat. § 297A.66, Subd. 3 ; News release, Minn. Dept. Rev., 07/25/2018; Sales Tax FAQs for Remote Sellers, Minn. Dept. Rev., 01/06/2021; Sales Tax for Marketplace Providers, Minn. Dept. Rev., 03/01/2023; Local Sales Tax Requirements for Sellers, Minn. Dept. Rev., 03/06/2020

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. Code Ann. § 27-67-4(2)(e); 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; Mo. Rev. Stat. § 144.605(2)(e)

Marketplace Facilitator Laws

Effective Date

1/1/2023

Revenue Threshold

$ 100,000

Additional Info

To learn more about the state of Missouri, click here.

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

Additional Info

To learn more about the state of Nevada, click here.

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; N.J. Rev. Stat. § 54:32B-3.5 ; New Jersey Division of Taxation Technical Bulletin No. S&U-5, , 03/01/2023

Marketplace Facilitator Laws

Effective Date

11/1/2018

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of New Jersey, click here.

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; FYI-105, 07/01/2024

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; New York Technical Service Bureau Memorandum No. TSB-M-19(4)S, 11/05/2019

Marketplace Facilitator Laws

Effective Date

6/1/2019

Revenue Threshold

$ 500,000.00

Additional Info

To learn more about the state of New York, click here.

North Carolina

Effective Date

11/1/18

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A

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

Gross

Statutory References

N.C. Gen. Stat. § 105-164.8, Directive SD-18-6; North Carolina Directive No. SD-18-6, , 08/07/2018; N.C. Gen. Stat. § 105-164.8(b)(9) ; South Dakota v. Wayfair, Inc. et al., (2018) 138 S Ct 2080,vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).

Marketplace Facilitator Laws

Effective Date

2/1/2020

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of North Carolina, click here.

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; N.D. Cent. Code § 57-40.2-02.3; 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

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

Additional Info

To learn more about the state of Ohio, click here.

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

$100,000.00

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; Pa. Stat. Ann. 72 § 7201(b) ; Pa. Stat. Ann. 72 § 7213.1(a) (suspended as of 07/01/2019); Tax Information: Online Retailers Selling Goods and Services to Pennsylvania Customers, Pa. Dept. of Rev., 08/01/2019; No. 2019-01, 01/08/2019; South Dakota v. Wayfair, Pennsylvania Department of Revenue, 01/18/2019

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of Pennsylvania, click here.

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;  Rhode Island Advisory No. 2019-11, , 05/24/2019; R.I. Gen. Laws § 44-18.2-3(E); Notice: Non-Collecting Retailer Attestation, R.I. Div. of Taxation, Notice 2017-08, 08/04/2017;  R.I. Gen. Laws § 44-18.2-3(F) ; R.I. Gen. Laws § 44-18.2-3(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);  Rhode Island Advisory No. 2018-29, 07/23/2018

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. 19-6, , 08/26/2019; 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); S.D. Codified Laws § 10-64-2 ; S.D. Codified Laws § 10-64-3

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; Tenn. Code Ann. § 67-6-524; Tennessee Important Notice No. 20-14, 07/01/2020

Marketplace Facilitator Laws

Effective Date

10/1/2020

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of Tennessee, click here.

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

Tex. Admin. Code § 3.286(b)(1) ; Tex. Admin. Code § 3.286(b)(2); Texas Tax Publication 94-108, Engaged in Business (Sales and Use Tax), Texas Comptroller of Public Accounts, 12/01/2020

Marketplace Facilitator Laws

Effective Date

10/1/2019

Revenue Threshold

$ 500,000.00

Additional Info

To learn more about the state of Texas, click here.

Utah

Effective Date

1/1/2019

Annual Economic Threshold

 $ 100,000.00

Annual Transaction Threshold

N/A (Transaction threshold removed 7/1/2025)

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; Guidelines for Remote Sellers and Marketplace Facilitators, Virginia Dept. of Tax., 05/17/2019

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. Rev. Code § 82.08.052(2); Wash. Rev. Code § 82.04.067(1); Wash. Admin. Code § 458-20-221(2)(b)(ii)

Marketplace Facilitator Laws

Effective Date

7/1/2019

Revenue Threshold

$ 100,000.00

Additional Info

To learn more about the state of Washington, click here.

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

W. Va. Code § 11-15A-6b(e); 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

Wis. Stat. § 77.51(13gm)(a); 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

N/A

Removed eff. 07/01/2024

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