| State | Economic Nexus Threshold | Transaction Nexus Threshold | Threshold Type | Threshold Basis | Threshold Period | Registration | Last Updated |
| Alabama | $250,000 | N/A | Dollar threshold + specified activities | Retail sales | Previous calendar year | January 1 following the year the threshold is exceeded | 12/31/25 |
| Alaska | $100,000 | N/A | Dollar threshold | Gross sales | Current or previous calendar year | First day of the month following 30 days from adoption by the city | 12/31/25 |
| Arizona | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | The seller must obtain a TPT license after meeting threshold | 12/31/25 |
| Arkansas | $100,000 | 200 | Dollar or Transaction threshold | Taxable sales | Previous or current calendar year | Next Transaction after meeting the threshold | 12/31/25 |
| California | $500,000 | N/A | Dollar threshold | Gross sales | Preceding or current calendar year | The day you exceed the threshold | 12/31/25 |
| Colorado | $100,000 | N/A | Dollar threshold | Retail sales | Previous or current calendar year | The first day of the month after the ninetieth day the retailer made retail sales exceeding $100,000 | 12/31/25 |
| Connecticut | $100,000 | 200 | Dollar and Transaction threshold | Retail sales | 12-month period ending on September 30 | October 1 of the year in which you cross the threshold on September 30 | 12/31/25 |
| Delaware | N/A | N/A | N/A | No sales | N/A | No nexus required | 12/31/25 |
| D.C. | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Previous or current calendar year | Next transaction after meeting the threshold | 12/31/25 |
| Florida | $100,000 | N/A | Dollar threshold | Taxable sales | Previous calendar year | First of calendar year after meeting threshold | 12/31/25 |
| Georgia | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Previous or current calendar year | Next transaction after meeting threshold | 12/31/25 |
| Hawaii | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Current or immediately preceding calendar year | The first of the month following when the threshold is met. | 12/31/25 |
| Idaho | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | Next transaction | 12/31/25 |
| Illinois | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Preceding 12-month period | Quarterly determination of meeting the threshold | 12/31/25 |
| Indiana | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | Next transaction | 12/31/25 |
| Iowa | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Current or immediately preceding calendar year | The first day of the next calendar month that starts at least 30 days from the day the remote seller first exceeded the threshold | 12/31/25 |
| Kansas | $100,000 | N/A | Dollar threshold | Gross sales | Current or immediately preceding calendar year* | Next transaction | 12/31/25 |
| Kentucky | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | First of the month following 30 days after the threshold is met (60 days eff. 7/1/2021) | 12/31/25 |
| Louisiana | $100,000 | N/A | Dollar threshold | Retail sales | Previous or current calendar year | Within 30 days of exceeding the threshold, the remote seller must submit an application to the Louisiana Remote Seller Commission and must begin collecting state and local sales tax based upon applicable bases and rates | 12/31/25 |
| Maine | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | The first day of the first month that begins at least thirty days after the seller has exceeded the threshold. | 12/31/25 |
| Maryland | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | First day of the month following when threshold is met | 12/31/25 |
| Massachusetts | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | First day of the first month that starts two months after the month in which the remote retailer first exceeded the $100,000 threshold, in the first year that it exceeds the threshold | 12/31/25 |
| Michigan | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous calendar year | January 1 following the year the threshold is exceeded | 12/31/25 |
| Minnesota | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Previous calendar year | First day of the calendar month occurring no later than 60 days after exceeding the threshold | 12/31/25 |
| Mississippi | $250,000 | N/A | Dollar threshold | Gross sales | Prior 12-month period | Next transaction | 12/31/25 |
| Missouri | $100,000 | N/A | Dollar threshold | Taxable sales | Previous 12-month period | No later than 3 months following the close of the quarter when threshold was exceeded | 12/31/25 |
| Montana | N/A | N/A | N/A | No sales | N/A | No nexus required | 12/31/25 |
| Nebraska | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Previous or current calendar year | First day of the second calendar month after threshold exceeded | 12/31/25 |
| Nevada | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Previous or current calendar year | By the first day of the calendar month that begins at least 30 calendar days after they hit the threshold | 12/31/25 |
| New Hampshire | N/A | N/A | N/A | No sales | N/A | No nexus required | 12/31/25 |
| New Jersey | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | Required to collect on first taxable sale, 30 day grace period to register | 12/31/25 |
| New Mexico | $100,000 | N/A | Dollar threshold | Taxable sales | Previous calendar year | January 1 following the year the threshold is exceeded | 12/31/25 |
| New York | $500,000 | 100 | Transaction threshold | Gross receipts from sales | Immediately preceding four sales tax quarters | Register within 30 days after meeting the threshold and begin to collect tax 20 days thereafter | 12/31/25 |
| North Carolina | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | Next transaction | 12/31/25 |
| North Dakota | $100,000 | N/A | Dollar threshold | Taxable sales | Previous or current calendar year | The following calendar year or 60 days after threshold met | 12/31/25 |
| Ohio | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Previous or current calendar year | Next day after meeting threshold | 12/31/25 |
| Oklahoma | $100,000 | N/A | Dollar threshold | Taxable sales | Preceding or current calendar year | The first calendar month following when threshold is met | 12/31/25 |
| Oregon | N/A | N/A | N/A | No sales | N/A | No nexus required | 12/31/25 |
| Pennsylvania | $100,000 | N/A | Dollar threshold | Gross sales | Previous 12-month period | Mandatory economic nexus registration by April 1 after exceeding threshold | 12/31/25 |
| Puerto Rico | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | Next transaction | 12/31/25 |
| Rhode Island | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | First day of the month following exceeding threshold | 12/31/25 |
| South Carolina | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | The first day of the second calendar month after nexus established | 12/31/25 |
| South Dakota | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | The first day of the month following exceeding threshold | 12/31/25 |
| Tennessee | $100,000 | N/A | Dollar threshold | Retail sales | Previous 12-month period | The first day of the third month following when threshold is met | 12/31/25 |
| Texas | $500,000 | N/A | Dollar threshold | Gross revenue | Preceding twelve calendar months | The first day of the fourth month after exceeding threshold | 12/31/25 |
| Utah | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | Next transaction | 12/31/25 |
| Vermont | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | First day of the month following threshold met | 12/31/25 |
| Virginia | $100,000 | 200 | Dollar or Transaction threshold | Retail sales | Previous or current calendar year | Next transaction | 12/31/25 |
| Washington | $100,000 | N/A | Dollar threshold | Retail sales | Current or preceding calendar year | The first day of the month starting 30 days after meeting threshold | 12/31/25 |
| West Virginia | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous or current calendar year | Next transaction | 12/31/25 |
| Wisconsin | $100,000 | 200 | Dollar or Transaction threshold | Gross sales | Previous calendar year | First of the month after meeting the threshold | 12/31/25 |
| Wyoming | $100,000 | N/A | Dollar threshold | Gross sales | Previous or current calendar year | Next transaction | 12/31/25 |
