Last updated: 2026-10-01 · Economic-nexus thresholds are set by each state and change. Every row below was checked against that state’s own tax authority on 2026-10-01 and links it; confirm with the state 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.
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Economic nexus thresholds — all 50 states + DC
Each row was checked against that state's own tax authority, statute or official bulletin on 2026-10-01; the Source link opens it. Where a transaction count is listed, either test creates nexus unless the row says both are required. Lookback periods differ by state (previous or current calendar year, or a rolling 12 months). Rules change; confirm with the state 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 and Connecticut are “and”: New York requires both $500,000 in receipts and more than 100 sales; Connecticut requires both $100,000 in gross receipts and 200 or more retail sales, measured over the 12 months ending September 30. Most other states with a transaction count use “or”.
Where this fits
This table is the reference companion to the full Shopify Sales Tax in Multiple States guide, which covers the register-or-wait decision, and the Shopify Taxes Explained. For a working sheet that tracks your sales by state over time, see the free Sales Tax Nexus Tracker.