Emergency · United States

US Sales Tax Nexus Checklist

Enter your last 12 months of US revenue and order count. The checklist shows which of the largest-market states you may have crossed the economic-nexus threshold in. Confirm every result with a tax professional or the state's Department of Revenue.

Inputs

Total US revenue (last 12 months) ($)

Total US orders (last 12 months) (orders)

Result

Total revenue entered: $150,000.00
Total orders entered: 3,200
States likely crossed: 9 of 12

US sales-tax nexus checklist (as of 2026, per author's knowledge — confirm with each state)

[ ] California — threshold: $500,000.00
[ ] Texas — threshold: $500,000.00
[ ] New York — threshold: $500,000.00 OR 100 orders (Both must be met)
[!] Florida — threshold: $100,000.00  ← LIKELY CROSSED
[!] Illinois — threshold: $100,000.00 OR 200 orders  ← LIKELY CROSSED
[!] Pennsylvania — threshold: $100,000.00  ← LIKELY CROSSED
[!] Georgia — threshold: $100,000.00 OR 200 orders  ← LIKELY CROSSED
[!] Ohio — threshold: $100,000.00 OR 200 orders  ← LIKELY CROSSED
[!] New Jersey — threshold: $100,000.00 OR 200 orders  ← LIKELY CROSSED
[!] Washington — threshold: $100,000.00  ← LIKELY CROSSED
[!] Colorado — threshold: $100,000.00  ← LIKELY CROSSED
[!] Massachusetts — threshold: $100,000.00  ← LIKELY CROSSED

Next steps if crossed:
[ ] Register for a sales-tax permit in each crossed state
[ ] Configure sales-tax collection in your cart or marketplace
[ ] File returns on the state's assigned schedule
[ ] Keep exemption certificates for wholesale buyers
[ ] Consult a US sales-tax professional (Avalara, TaxJar, or a CPA)

You may have crossed thresholds in 3+ states. Talk to a sales-tax professional this week.

Marketplace facilitator laws mean Amazon, Etsy, eBay, Walmart, and TikTok Shop usually collect and remit for you on marketplace orders — you may still need to register.

Thresholds change. Always verify on the state Department of Revenue website.

Direct answer

Most US states set economic-nexus thresholds at either $100,000 in in-state sales OR 200 orders per year. California, Texas, and New York use $500,000. Cross a threshold and you must register, collect, and remit sales tax in that state — even without a physical presence.

Key takeaways

Economic nexus was established by South Dakota v. Wayfair (2018).
Common threshold is $100k OR 200 orders; large states use $500k.
Marketplace facilitator laws shift collection to Amazon/Etsy/eBay in most states.
Physical presence still creates nexus even below the threshold.

Method

Method: compare your entered revenue and order count against each state's published economic-nexus threshold (as of 2026 to the best of the author's knowledge).

How this tool works

You enter your last 12 months of US revenue and orders. The tool compares that against each large-market state's published economic-nexus threshold and flags any you may have crossed. It does not check every US state.

When to use this

Use quarterly, plus after any major sales spike. If you cross a threshold, the clock to register typically starts within 30–60 days.

Step-by-step

Pull 12 months of US-only revenue and order count.
Run the checklist.
For each crossed state, open the state Department of Revenue site.
Register for a sales-tax permit and set collection start date.
Configure tax collection in your cart, POS, and marketplace listings.
File returns on the assigned schedule.

State	Threshold
California / Texas	$500,000
New York	$500k AND 100 orders
Most other states	$100k OR 200 orders

Common mistakes

Ignoring nexus because 'the marketplace handles it' — you may still need to register.
Only checking the biggest state you sell in.
Waiting until year-end to review.
Assuming past thresholds still apply — states update them.

Frequently asked questions

Do marketplace sales count?

Some states include marketplace sales in your threshold; others exclude them. Check each state's rule.

Do I need to register in every state?

Only where you have nexus. Physical presence (an employee, inventory in an FBA warehouse) also creates nexus.

Is this list of thresholds current?

It reflects the author's knowledge as of 2026. State rules change often — always verify with the state DoR.

Method and guidance reviewed by the AIFlowBiz Editorial Team.