Last updated: 2026-06-30 · Economic-nexus thresholds are set by each state and change. The table below reflects published thresholds as of 2026-05-04; confirm with each state’s tax authority before registering.
Once your sales into a state cross its economic nexus threshold, you generally have to register, collect, and remit sales tax there — even with no physical presence. This page maps the 2026 threshold for every state, with a checker to see where you stand.
How to use this
- Find your high-volume states. Filter the table for the states you ship into most.
- Compare your trailing-12-month sales into each against its sales threshold (commonly $100,000; $500,000 in California, Texas, and New York).
- Watch the transaction column. Many states removed the old “200 transactions” test by 2026 — so high-volume, low-revenue sellers are less likely to trip nexus on transaction count alone.
- Register before you cross, not after — back-liability is the expensive part.
Use the checker for any single state, then scan the full table below.
Sales Tax Nexus Checker
A planning check, not a nexus determination. Thresholds vary by state and change; confirm with the state.
Economic nexus thresholds — all 50 states + DC
Thresholds as of 2026-05-04 (Sales Tax Institute). Rules change and some states measure differently (gross vs taxable). Confirm with each state's tax authority before registering.
What “counts toward the threshold” means
States differ in what sales count: gross sales (everything, including exempt and marketplace sales), retail sales, or only taxable sales. A store at the same revenue can have nexus in one state and not another purely because of how each measures. The “Counts toward it” column flags each state’s basis — when you are close to a line, that distinction matters.
A few structural notes:
- No sales tax: Delaware, Montana, New Hampshire, and Oregon have no statewide sales tax, so there is no economic nexus to track. (Alaska has no statewide tax but local jurisdictions collect via a remote-seller program.)
- Higher thresholds: California, Texas, and New York use $500,000; Alabama and Mississippi use $250,000. Everywhere else with a sales tax is $100,000.
- New York is “and”: it requires both $500,000 in receipts and more than 100 transactions, unlike most “or” states.
Where this fits
This table is the reference companion to the full Multi-State Sales Tax for Solo Shopify Stores guide, which covers the register-or-wait decision, and the Solo Shopify Taxes hub. For a working sheet that tracks your sales by state over time, see the free Sales Tax Nexus Tracker.