What are the economic nexus thresholds by US state?

Last updated: 2026-08-02·Verified: 2026-08-02

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📋 Direct Answer

Most US states use $100,000 in sales OR 200 transactions as the economic nexus threshold. However, some states differ: California, New York, Pennsylvania, Texas, and Illinois use $500,000+ thresholds. Some states count only sales, not transactions. Check each state individually — thresholds change annually. The standard: $100K sales or 200 transactions applies in 35+ states. Timeline: varies by state; some require registration within 30 days of exceeding.

1
Requirements
N/A
Est. Total Cost
Varies by state
Timeline

Item by Item

RequiredStandard Threshold: $100K/200 Transactions
N/AVaries
  1. 1Most states (35+): $100K in sales OR 200 transactions
  2. 2Some states count only sales, not transactions
  3. 3Check each state's specific threshold annually
  4. 4Register within required timeframe after exceeding
InfoHigher Thresholds
N/AN/A
  1. 1California: $500K in sales
  2. 2New York: $500K in sales AND 100 transactions
  3. 3Pennsylvania: $100K in sales (no transaction threshold)
  4. 4Texas: $500K in sales

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Sources

  • Multi-State Tax Commission
  • Individual state economic nexus laws

Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.