US economic nexus thresholds by state (2026)

The common $100,000 pattern

Florida, Pennsylvania, Washington, Illinois, North Carolina, Ohio and Georgia are examples of states using a $100,000-style threshold, but they do not all measure it the same way. Some use calendar-year concepts, while Illinois uses a 12-month review.

That timing difference matters. A seller who crosses a threshold late in the year in a calendar-year state may need to review both the current and next year, while a rolling or lookback rule follows the actual measurement window instead of a January reset.

Where the $500,000 states differ

California and Texas both use a $500,000 sales threshold without a transaction-count test. New York also uses $500,000, but only when the seller also has more than 100 New York sales in the lookback period.

That makes New York the outlier in this cluster. If you use a simple '$500k means register' shortcut, you will overstate New York and potentially under-read the measurement rules in the other large states.

Transaction-count tests are no longer uniform

Illinois' 2026 guidance uses a sales threshold without a 200-transaction backstop, and North Carolina is also sales-based in the current rule set we rechecked. Ohio and Georgia, by contrast, still model a 200-transaction alternative.

So 'states are dropping 200 transactions' is directionally true, but still too vague to act on without a current state list. You need the actual states, not the trend headline.

Where this state list still does not finish the job

Marketplace tax collection can reduce the seller's collection and remittance work on qualifying marketplace orders, but it does not determine registration or filing requirements in every state. Test DTC sales against the applicable state thresholds.

Physical presence is separate again. Inventory, warehouses and fulfilment structures can change the result even if the sales threshold is not crossed, and some states treat marketplace-only inventory differently from inventory also used for direct sales. This page is orientation only, not a registration instruction.

Situations requiring separate review

Exact registration dates, filing duties for marketplace-only sales, late-registration cleanup, and physical presence created by fulfilment arrangements require state-specific review.

Before registering in multiple states or adding US inventory or 3PL storage, prepare sales by state, channel records, inventory locations, and prior filing history for a sales-tax professional to review.

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