| State | Threshold | Basis | Registration | Effective Date | Note | Last Updated |
|---|---|---|---|---|---|---|
| Alabama | $250,000 | Retail sales previous year | Jan 1 following nexus | 11/21/2023 | 08/01/2024 | |
| North Carolina | $100,000 | Gross receipts | 01/01/2026 | Eliminating the 200 transactions threshold | 06/30/2025 | |
| Utah | $100,000 | Gross receipts | 07/01/2025 | Eliminating the 200 transactions threshold | 06/30/2025 |
