Economic nexus thresholds by state
The sales figure, and the transaction count where there is one, that each state's own statute, rule, or revenue department page sets for a seller with no physical presence in the state, with the period measured and what the source says about marketplace sales. Enter a seller's sales and transactions for one or more states to see whether each figure is past the row's threshold. States that have not been read from an official source are listed separately instead of being guessed.
Each row was read from the cited official source on the day shown beside it, October 19, 2026 or October 20, 2026. Rules change, and the notes only summarize conditions in the source. It is general information, not advice. The calculator runs in your browser and nothing is uploaded; the figures typed into it stay on this device.
What the table shows
Worked out from the rows above each time the page loads, each figure counted a second way. Only the members with a row are counted.
Not yet covered
These have not been read from an official state source yet. Missing means not checked yet, not "no threshold".
Compare sales with the thresholds
Enter a seller's sales, and its number of transactions where the row has a transaction test, for each state, measured the way that state's row describes. Each figure is compared with the row's own wording ("more than" or "or more") and the tests are joined the way the source joins them. To total an order export by ship-to state first, see the sales tax collected by state tool.
| State | Sales for the row's period | Transactions |
|---|
Figures and arithmetic only: the page says whether a figure is past a row's threshold, not whether anyone registers, collects, or files anywhere. Mathproven is not affiliated with any state agency whose rules are cited here.
What gets checked
- Every row names the statute, rule, or department page it was read from, links the official state site, and carries the date it was checked. Every state and the District of Columbia is either in the table or listed once as not yet covered.
- Every threshold is a whole-dollar figure in a plausible range, each test keeps its source's wording ("more than" or "or more"), and two tests are joined by "or" or "and" as the source joins them.
- For each state entered, the figures compared are that state's row exactly as the table has it.
- Each difference from the threshold is worked out a second way with whole-number arithmetic and must add back to the figure entered.
- Each test is decided a second way from the sign of the difference and the source's wording, and each state's result is decided again by counting the tests passed against what "or" or "and" needs.
- The number of states reaching their threshold is counted again. A state entered twice gets a warning.
How it works
- Find the state. Type a state name or code in the filter, or click a column heading to sort by it. Each row shows the sales threshold, any transaction count, whether the source joins the tests with "or" or "and", which sales are counted, the period measured, and what the source says about marketplace sales.
- Open the source. Each row links the official state page it was read from and shows the date it was read, so the full wording and its conditions can be read there.
- Compare a seller's figures. Pick a state, enter its sales for the row's period, and its number of transactions where the row has a transaction test. Add more states to compare several at once. Each figure is compared with the row's own wording, and every comparison carries its certificate.
- Check the not-yet-covered list. States without a row are listed below the table with the reason. Missing means not read from an official source yet; it does not mean the state has no threshold.
Worked example
A made-up seller with no physical presence in four states enters its sales and transactions for each. Two states show why the wording matters: Kansas reads "in excess of" $100,000 and Rhode Island reads "equal to or exceeding" $100,000.
| State | Sales entered | Transactions entered | Row's tests | Result |
|---|---|---|---|---|
| Kansas (KS) | $100,000.00 | More than $100,000.00; sales test only | Below the row's threshold: equal to the figure, not more than it | |
| Rhode Island (RI) | $100,000.00 | 20 | $100,000.00 or more, or 200 or more transactions | Reaches the row's threshold: equal to $100,000.00 counts |
| Connecticut (CT) | $104,000.00 | 150 | $100,000.00 or more and 200 or more retail sales | Below the row's threshold: sales $4,000.00 above, transactions 50 below, and both are needed |
| Ohio (OH) | $60,000.00 | 200 | More than $100,000.00, or 200 or more transactions | Reaches the row's threshold: sales $40,000.00 below, but 200 transactions counts |
2 of the 4 states entered reach their row's threshold: Rhode Island and Ohio. The same $100,000.00 is not past Kansas's figure, which has to be exceeded, but reaches Rhode Island's, which counts an equal amount. Connecticut needs both tests and only the sales test is passed. Every difference is worked out again with whole-number arithmetic and every test and result is decided a second way; all agree, so the certificate passes.
The example uses made-up names and numbers.
Questions
Does reaching a threshold mean a seller has to register in that state?
This page does not answer that. It compares the figures entered with the row's numbers. Each source has conditions the notes only summarize, such as which sales count, the period, when collection starts, and who is covered; the linked source has the full wording.
Why does "more than" versus "or more" matter?
Only at the exact figure. Sales of exactly $100,000.00 are not past a threshold the source words as "more than $100,000" or "in excess of $100,000", but they reach one worded "$100,000 or more", "at least $100,000", or "equal to or exceeding $100,000". Each row keeps its source's wording and the calculator uses it.
Do sales made through a marketplace count toward a seller's own figure?
The Marketplace sales column says what the source read says: counted, left out, or not stated in the source read. Not stated means the page or section read does not say; it does not mean the state has no rule on it.
Is every state in the table?
Yes, as of October 20, 2026: all 50 states and the District of Columbia have a row. A state has a row only when its figure was read on the state's own legislature, rule, or revenue department site. The five states with no statewide sales tax have a row because their revenue department's page, or for New Hampshire its statute, says so. A state whose source can no longer be read is listed under Not yet covered with the reason instead of being guessed.
How current is the table?
Each row shows the date its source was read. Several states have dropped their transaction tests in recent years and legislatures keep changing these rules, so the linked official page is the place to confirm the current wording.
This tool calculates and checks numbers. It is not legal, tax, or medical advice.
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