State Sales Tax Nexus Guides

$100,000 in gross receipts triggers Hawaii's General Excise Tax — not a sales tax. The GET covers all business income, including SaaS and services.

$100,000 in gross receipts triggers New Mexico's Gross Receipts Tax — a seller-paid obligation, not buyer-collected. The GRT covers services and SaaS.

Alabama's nexus threshold is $250,000 — no transaction test. Remote sellers can elect the flat 8% SSUT rate to replace all state and local tax.

Arizona's $100,000 threshold has no transaction test. The state uses a Transaction Privilege Tax, not traditional sales tax. SaaS is exempt.

Arkansas triggers nexus at $100,000 or 200 transactions, whichever comes first. It is an SST member, easing registration across all Streamlined states.

California's $500,000 threshold is triple the US standard. The state's base tax rate of 7.25% is the highest in the country, with combined rates above 10%.

$100,000 in annual sales triggers Colorado nexus, but roughly 70 Home Rule cities — including Denver and Boulder — self-administer their own local taxes.

Connecticut requires BOTH $100,000 in sales AND 200 transactions — unlike most OR states. A flat 6.35% statewide rate applies with no local additions.

$100,000 or 200 transactions triggers Washington DC nexus with no grace period — liability starts on the very next sale after you cross the threshold.

Florida requires BOTH $100,000 in direct sales AND 200 transactions. Marketplace-facilitated sales are excluded, so Amazon-only sellers may owe nothing.

$100,000 or 200 transactions triggers Georgia nexus. Marketplace sales are excluded. SaaS is exempt, but downloaded digital goods became taxable in 2024.

$100,000 in Idaho sales triggers nexus with no transaction test. Idaho has a flat 6% statewide rate and minimal local complexity for remote sellers.

$100,000 in Illinois sales triggers nexus — the transaction test dropped in 2026. Origin rules add complexity for in-state multi-location sellers.

$100,000 or 200 transactions triggers Indiana nexus. Indiana has a flat 7% statewide rate, no local sales taxes, and SST membership for simplified filing.

$100,000 in Iowa sales triggers nexus — the transaction test was cut in July 2023. Iowa is an SST member and taxes SaaS under its digital products rules.

Kansas triggers nexus at $100,000 with no transaction safe harbor — one of the strictest thresholds in the U.S. Taxero handles registration and filing.

$100,000 or 200 transactions triggers Kentucky nexus. Kentucky taxes digital goods, SaaS, and cloud services — an expansion effective in January 2023.

$100,000 or 200 transactions triggers Louisiana nexus. Louisiana has the most complex local tax structure in the US, with over 60 parish jurisdictions.

$100,000 or 200 transactions triggers Maine nexus. Maine has a flat 5.5% statewide rate, no local additions, and most services are exempt from sales tax.

$100,000 or 200 transactions triggers Maryland nexus. Maryland was the first US state to broadly tax SaaS and digital products, effective March 2021.

$100,000 in Massachusetts sales triggers nexus — no transaction test since 2019. A flat 6.25% statewide rate with no local additions applies to all sales.

$100,000 or 200 transactions triggers Michigan nexus. Marketplace sales count toward your Michigan threshold — unlike most states that exclude them.

$100,000 or 200 transactions triggers Minnesota nexus. Clothing is fully exempt and drop-shipping sourcing rules apply to all Minnesota transactions.

Mississippi sets nexus at $250,000 — no transaction test and one of only two states above $100K. The flat 7% rate applies even to groceries.

$100,000 triggers Missouri nexus, effective January 2023 — making Missouri the last US state to adopt economic nexus. SaaS is generally not taxable here.

$100,000 or 200 transactions triggers Nebraska nexus. Nebraska is an SST member, SaaS is taxable, and cities can add up to 2% on the 5.5% state rate.

$100,000 or 200 transactions triggers Nevada nexus. SaaS is not taxable. Nevada is an SST member, with combined rates near 8.265% in Clark County.

$100,000 or 200 transactions triggers New Jersey nexus. A single 6.625% statewide rate applies everywhere, with reduced rates in Urban Enterprise Zones.

New York requires BOTH $500,000 in sales AND 100+ transactions to trigger nexus. Clothing and shoes under $110 per item are exempt from state tax.

$100,000 in annual sales triggers North Carolina nexus — the 200-transaction test ended July 2024. Marketplace-facilitated sales count toward the NC total.

$100,000 in North Dakota sales triggers nexus — the transaction test was removed. North Dakota is an SST member with a 5% state rate and local additions.

$100,000 or 200 transactions triggers Ohio nexus. Ohio is an SST member, marketplace sales count toward the threshold, and county rates vary significantly.

$100,000 in Oklahoma sales triggers nexus — no transaction test. Oklahoma is an SST member, and the state grocery tax was fully eliminated in 2023.

$100,000 or 200 transactions triggers Pennsylvania nexus. Clothing and most food are fully exempt, and only two local rate variations exist in the state.

$100,000 or 200 transactions triggers Rhode Island nexus. RI was among the first states with a marketplace facilitator law, and SaaS is taxable at 7%.

$100,000 or 200 transactions triggers South Carolina nexus. SaaS is not taxable. The 6% state rate applies to most goods with moderate local additions.

$100,000 or 200 transactions triggers South Dakota nexus — the state whose 2018 Wayfair win made economic nexus constitutional for all US remote sellers.

$100,000 in Tennessee sales triggers nexus with no transaction test. Remote sellers may opt into Tennessee's simplified 3% rate instead of the standard 7%.

Texas triggers nexus at $500,000 in annual sales — no transaction test. As the second-largest US economy, compliance risk for unregistered sellers is high.

$100,000 or 200 transactions triggers Utah nexus. Utah is an SSUTA member where mandatory local components bring effective rates to at least 6% statewide.

$100,000 or 200 transactions triggers Vermont nexus. Vermont is an SST member with a flat 6% rate, and SaaS is generally not taxable under state law.

$100,000 or 200 transactions triggers Virginia nexus. Every county adds a mandatory 1% local rate on top of the 4.3% state rate, making 5.3% the minimum.

$100,000 in Washington sales triggers nexus with no transaction test. Washington was the first state to pass a marketplace facilitator law in 2018.

$100,000 or 200 transactions triggers West Virginia nexus. West Virginia taxes many services other states exempt and is an SST member with a 6% base rate.

$100,000 or 200 transactions triggers Wisconsin nexus. Digital goods and SaaS are taxable, with county additions pushing combined rates near 5.5%.

Wyoming triggers nexus at $100,000 or 200 transactions. The 4% state rate is one of the lowest in the U.S. Taxero monitors and files automatically.