Sales Tax Nexus Calculator
- Your sales
- Left before the threshold
The 200-transaction test alone is enough in Georgia. You are over Georgia's economic nexus threshold: register with the state and start collecting its sales tax. Check the start date on Georgia's page.
How the sales tax nexus calculation works
Check whether your out-of-state sales create sales tax nexus. Pick the state, enter last year's and this year's sales into it (and the number of orders where the state counts them) to see if you cross its economic nexus threshold and by how much.
Pick the state you ship to
Each state sets its own test. Most use more than $100,000 of sales a year; California, New York and Texas use $500,000, Alabama and Mississippi $250,000. 17 of the listed states also count 200 separate sales (100 in New York).
Enter sales the way the state counts them
Some states count all gross sales, including exempt and wholesale sales; others count only taxable or retail sales, and some leave out sales a marketplace already collects on. The result shows your state's rule.
Compare both years with the threshold
Most states test the previous or the current calendar year, so crossing in either one is enough. Alabama, Florida, Michigan, New Mexico, Pennsylvania, Rhode Island and Tennessee look at the previous year, so this year's sales count from next year.
Register before you collect
Once you are over, register for a sales tax permit in that state and collect its tax on sales delivered there. The state's own page (linked under Sources) says when collection must start.
Worked example. A seller shipped $85,000 of goods to Georgia last year in 150 orders, and $60,000 in 210 orders so far this year. Georgia's test is more than $100,000 of sales or 200 or more separate sales in the previous or current calendar year. Sales are at 85% of the dollar threshold, $15,000 short, but the 210 orders this year cross the transaction test, so the seller has economic nexus in Georgia now.
Sales Tax Nexus FAQ
What is sales tax nexus?
Nexus is the link with a state that makes you collect its sales tax. A store, office, staff or inventory in the state creates physical nexus. Since the Supreme Court's 2018 South Dakota v. Wayfair decision, enough sales into a state create economic nexus even with no physical presence.
What are the economic nexus thresholds by state?
Most states use more than $100,000 of sales in the previous or current calendar year. California, New York and Texas use $500,000, Alabama and Mississippi $250,000. Some states still add a 200-transaction test; New York needs both $500,000 and more than 100 sales, and Connecticut both $100,000 and 200 sales. Pick a state above to see its exact rule.
Do transactions count, or only dollars?
It depends on the state. Many dropped the 200-transaction test (South Dakota in 2023, Indiana, North Carolina and Wyoming in 2024, Utah and Alaska in 2025, Illinois and Kentucky in 2026), but Georgia, Ohio, Virginia, Maryland, Michigan and others still use it, and crossing it alone creates nexus there.
Do marketplace sales on Amazon or Etsy count toward nexus?
Rules differ. Florida, Arizona and Alabama leave sales through a collecting marketplace out of your threshold; Washington, North Carolina, Kentucky, Iowa and New York count them. The marketplace still collects the tax on those sales either way.
When do I have to start collecting after I cross the threshold?
Each state sets a start date, from the next transaction to the first day of a later month or quarter. In previous-year states such as Florida and Alabama, a crossing this year means collecting from next year. Check the start date on the state's page linked under Sources.
Do exempt or wholesale sales count toward the threshold?
In some states, yes. Texas, Washington, Iowa, South Carolina and Colorado count exempt or nontaxable sales, while Florida and New Mexico count only taxable sales. The result lists what your chosen state counts.
Which states have no sales tax nexus?
Delaware, Montana, New Hampshire and Oregon have no statewide sales tax, so there is no sales tax nexus to cross. Alaska has no state sales tax, but many cities belong to the Alaska Remote Seller Sales Tax Commission, which uses a $100,000 threshold.
Sources: Alabama: economic nexus for remote sellers · Alaska: economic nexus for remote sellers · Arizona: economic nexus for remote sellers · Arkansas: economic nexus for remote sellers · California: economic nexus for remote sellers · Colorado: economic nexus for remote sellers · Connecticut: economic nexus for remote sellers · District of Columbia: economic nexus for remote sellers · Florida: economic nexus for remote sellers · Georgia: economic nexus for remote sellers · Hawaii: economic nexus for remote sellers · Illinois: economic nexus for remote sellers · Indiana: economic nexus for remote sellers · Iowa: economic nexus for remote sellers · Kentucky: economic nexus for remote sellers · Maine: economic nexus for remote sellers · Maryland: economic nexus for remote sellers · Massachusetts: economic nexus for remote sellers · Michigan: economic nexus for remote sellers · Minnesota: economic nexus for remote sellers · Mississippi: economic nexus for remote sellers · Missouri: economic nexus for remote sellers · Nebraska: economic nexus for remote sellers · Nevada: economic nexus for remote sellers · New Jersey: economic nexus for remote sellers · New Mexico: economic nexus for remote sellers · New York: economic nexus for remote sellers · North Carolina: economic nexus for remote sellers · North Dakota: economic nexus for remote sellers · Ohio: economic nexus for remote sellers · Oklahoma: economic nexus for remote sellers · Pennsylvania: economic nexus for remote sellers · Rhode Island: economic nexus for remote sellers · South Carolina: economic nexus for remote sellers · South Dakota: economic nexus for remote sellers · Tennessee: economic nexus for remote sellers · Texas: economic nexus for remote sellers · Utah: economic nexus for remote sellers · Vermont: economic nexus for remote sellers · Virginia: economic nexus for remote sellers · Washington: economic nexus for remote sellers · West Virginia: economic nexus for remote sellers · Wisconsin: economic nexus for remote sellers · Wyoming: economic nexus for remote sellers