Sales tax nexus by state
Sales tax nexus is a connection to a state that obliges you to collect its sales tax. It comes from a physical presence or from economic activity above a state threshold, often $100,000 in sales. Texas and California use $500,000, and several states also count 200 transactions. Check each state separately.
Check your sales against a state's threshold
General information only. It does not decide whether you must register. Measurement periods differ by state, so confirm on the state's page before acting.
Thresholds for 20 states
Each row links to the state's own page and shows the date shown on it, if any. Texas, Georgia and Colorado, where RazaPro supports clients, are highlighted. This table covers 20 states, not all 50. Several rows were read through a page summarizer, so confirm on the state page before relying on them.
| State | Threshold | Measured over | Effective | State source |
|---|---|---|---|---|
| Arizona | $100,000 in sales | current or previous calendar year | 2019-10-01 | State page (no date shown) |
| California | $500,000 in sales | preceding or current calendar year | 2019-04-01 | State page (no date shown) |
| Colorado | $100,000 in sales | both current and previous calendar years (collect by first day of first month at least 90 days after crossing) | not stated | State page (not specified on page) |
| Florida | $100,000 in sales | previous calendar year | 2021-07-01 | State page (Issued May 14, 2021) |
| Georgia | $100,000 in sales or 200 transactions | previous or current calendar year | 2020-01-01 | State page (bulletin dated May 7, 2019) |
| Illinois | $100,000 in sales (200-transaction test removed from January 1, 2026) | preceding 12-month period, tested quarterly | Jan 1, 2026 for the change | State page (Current as of September 2025) |
| Indiana | $100,000 in sales (200-transaction test removed) | previous or current calendar year | Jan 1, 2024 (per page summary) | State page (no date shown) |
| Massachusetts | $100,000 in sales | prior calendar year, or within current year after exceeding | 2019-10-01 | State page (April 12, 2024 (metadata)) |
| Michigan | $100,000 in sales or 200 transactions | previous calendar year | not stated on page | State page (no date shown) |
| Minnesota | $100,000 in sales or 200 transactions | prior 12-month period | not stated | State page (2026-03-13) |
| New Jersey | $100,000 in sales or 200 transactions | current or prior calendar year | 2018-11-01 | State page (2025-04-24) |
| New York | $500,000 in sales and 100+ transactions | immediately preceding four sales tax quarters | 2018-06-21 | State page (2026-07-29) |
| North Carolina | $100,000 in sales | previous or current calendar year | page text shows July 2, 2026 (unclear if effective or revision date) | State page (no date shown) |
| Ohio | $100,000 in sales or 200 transactions | current or previous calendar year | 2019-08-01 | State page (2025-09-15) |
| Pennsylvania | $100,000 in sales | calendar year | 2019-07-01 | State page (no date shown) |
| Tennessee | $100,000 in sales | not given on page | not given on page | State page (2021-10-20) |
| Texas | $500,000 in sales | preceding twelve calendar months | Jan 1, 2019 (as stated by page summary) | State page (May 18, 2026 (page metadata)) |
| Virginia | $100,000 in sales or 200 transactions | previous or current calendar year | not stated | State page (no date shown) |
| Washington | $100,000 in sales | current or prior year | 2020-01-01 | State page (no date shown) |
| Wisconsin | $100,000 in sales (200-transaction test removed) | previous or current calendar year | 2021-02-20 | State page (2026-02-10) |
Notes on specific states
- Georgia: gross revenue over $100,000 or 200 or more separate retail sales, per Georgia DOR Policy Bulletin SUT-2019-02.
- New York: both tests must be met: $500,000 in receipts and more than 100 sales.
- Illinois: the 200-transaction test applied through December 31, 2025 and was dropped from January 1, 2026. Check Illinois' current bulletin for exact wording.
- North Carolina: the page text shows July 2, 2026 and it is unclear whether that is an effective date or a revision date.
- Colorado: a license is required once you exceed $100,000 in retail sales into the state, and home-rule cities have their own registration. See our Colorado home-rule city list.
Nexus is only the first step. Registering, collecting the right local rate, and filing on time are separate jobs; seewhat economic nexus is andhow RazaPro supports sales tax filing.
Cite this page: RazaPro. "Sales tax nexus by state." Data from each state's tax agency, checked October 3, 2026. https://razapro.com/research/sales-tax-nexus-thresholds-by-state/
Sources
- Arizona: state tax agency page
- California: state tax agency page
- Colorado: state tax agency page
- Florida: state tax agency page
- Georgia: state tax agency page
- Illinois: state tax agency page
- Indiana: state tax agency page
- Massachusetts: state tax agency page
- Michigan: state tax agency page
- Minnesota: state tax agency page
- New Jersey: state tax agency page
- New York: state tax agency page
- North Carolina: state tax agency page
- Ohio: state tax agency page
- Pennsylvania: state tax agency page
- Tennessee: state tax agency page
- Texas: state tax agency page
- Virginia: state tax agency page
- Washington: state tax agency page
- Wisconsin: state tax agency page