Accounting & Tax
Sales Tax Nexus Guide
After the 2018 South Dakota v. Wayfair Supreme Court ruling, states can require out-of-state sellers to collect sales tax based on economic nexus — not just physical presence. This guide helps you understand your obligations.
Quick Nexus Check
Common Economic Nexus Thresholds by State
California
$500,000 sales
No transaction threshold
New York
$500,000 + 100 transactions
Texas
$500,000 sales
Florida
$100,000 sales
Illinois
$100,000 or 200 transactions
Ohio
$100,000 or 200 transactions
Washington
$100,000 or 200 transactions
South Dakota
$100,000 or 200 transactions
The landmark Wayfair state
Pennsylvania
$100,000 sales
Georgia
$100,000 or 200 transactions
Oregon / Montana / NH / DE
No sales tax
No registration needed