What is economic nexus?

Economic nexus is the obligation to collect and remit sales tax in a state purely because your sales into that state cross a dollar or transaction threshold, with no physical presence required. It was established nationwide by the 2018 South Dakota v. Wayfair Supreme Court decision.

What is the most common nexus threshold?

The most common rule is 100,000 dollars in sales OR 200 separate transactions in the current or prior calendar year. Many states have since dropped the transaction count and use a dollar-only threshold, and a few use 250,000 or 500,000 dollars.

Does AND vs OR matter?

Yes. In OR states you have nexus if you cross either the dollar threshold or the transaction count. In AND states you must cross both. The tool applies the correct logic for each state so a high transaction count with low revenue is handled correctly.

Which sales count toward the threshold?

Most states count gross sales including exempt and wholesale sales, but some count only retail or only taxable sales, and a few exclude marketplace-facilitated sales. This tool uses the standard gross-sales measure; confirm the exact base with the state's Department of Revenue.

Is this legal or tax advice?

No. Thresholds and measurement periods change and have many edge cases. Use this checker as a fast first screen, then confirm with the state's Department of Revenue or a sales tax professional before registering or skipping registration.

US Sales Tax Nexus Checker

A US sales tax economic nexus checker that tells you, state by state, whether your remote sales have grown large enough that you must register to collect and remit sales tax. Since the 2018 South Dakota v. Wayfair Supreme Court ruling, a seller no longer needs a warehouse or office in a state to owe tax there — crossing a dollar amount or a transaction count is enough. This tool encodes each state’s current threshold and the AND/OR logic so you can screen every state you ship into in seconds.

How it works

Each state defines economic nexus with up to two numbers: a sales threshold (commonly $100,000, sometimes $250,000 or $500,000) and an optional transaction threshold (commonly 200). The rule joins them with either OR (cross either one) or AND (cross both):

hasNexus = OR-state  ?  (sales >= salesLimit) OR  (txns >= txnLimit)
                      :  (sales >= salesLimit) AND (txns >= txnLimit)

When a state has dropped its transaction count (many did after 2019), the transaction limit is absent and only the dollar figure applies. The checker reports which specific condition you have crossed so you can see, for example, that you are over on transactions but still under on revenue.

Notes and example

Suppose you sell into California, whose threshold is $500,000 in sales with no transaction count. If you did $420,000 across 9,000 orders, you have no nexus — California ignores transaction volume. The same numbers in New York ($500,000 AND 100 transactions) also create no nexus because you are under on dollars. But $120,000 over 260 orders in a standard $100,000 OR 200 state creates nexus on both counts.

States measure over the current or prior calendar year (a few use a rolling 12 months). Once you cross, you generally must register before your next taxable sale. Always confirm the exact base and period with the state’s Department of Revenue — this tool is a fast screen, not tax advice.