{
  "_generated_by": "research 2026-09-13 for /nexus-detective; every row cites its source; rows with verified=false had no primary or secondary source confirmed and the tool tells the visitor to confirm with the state",
  "updated": "2026-09-13",
  "states": {
    "AK": {
      "name": "Alaska",
      "no_sales_tax": true,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2025-01-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross annual sales into Alaska, regardless of taxability",
      "includes_marketplace_sales": true,
      "source_url": "https://arsstc.org/business-sellers/",
      "source_label": "Alaska Remote Seller Sales Tax Commission",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Alaska has no statewide sales tax. The $100,000 figure is the ARSSTC local economic-nexus threshold for member municipalities; the 200-transaction test was removed 1/1/2025."
    },
    "AL": {
      "name": "Alabama",
      "no_sales_tax": false,
      "sales_threshold_usd": 250000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous calendar year",
      "basis": "retail sales of tangible personal property delivered into Alabama (direct sales; wholesale and marketplace-collected sales excluded)",
      "includes_marketplace_sales": false,
      "source_url": "https://www.revenue.alabama.gov/sales-use/simplified-sellers-use-tax-ssut/",
      "source_label": "Alabama Department of Revenue (SSUT)",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Remote sellers over $250,000 collect through the Simplified Sellers Use Tax (SSUT) program. Measurement period per Sales Tax Institute chart."
    },
    "AR": {
      "name": "Arkansas",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "taxable sales of tangible personal property, taxable services, digital codes and specified digital products delivered into Arkansas",
      "includes_marketplace_sales": false,
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/remote-sellers/",
      "source_label": "Arkansas Department of Finance and Administration",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus ($100,000 OR 200 transactions).",
      "txn_logic": "or"
    },
    "AZ": {
      "name": "Arizona",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "gross sales from direct sales into Arizona (before deductions); marketplace-facilitated sales excluded",
      "includes_marketplace_sales": false,
      "source_url": "https://azdor.gov/business/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold",
      "source_label": "Arizona Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Arizona's tax is a transaction privilege tax (TPT); the $100,000 level has applied since 2021."
    },
    "CA": {
      "name": "California",
      "no_sales_tax": false,
      "sales_threshold_usd": 500000,
      "txn_threshold": null,
      "txn_repealed_on": "2019-04-25",
      "measurement_period": "previous or current calendar year",
      "basis": "total combined sales of tangible personal property delivered into California by the retailer and all related persons",
      "includes_marketplace_sales": true,
      "source_url": "https://www.cdtfa.ca.gov/industry/wayfair.htm",
      "source_label": "California Department of Tax and Fee Administration",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Sales by related entities (IRC 267(b)) are aggregated toward the $500,000 threshold."
    },
    "CO": {
      "name": "Colorado",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2019-04-14",
      "measurement_period": "previous or current calendar year",
      "basis": "retail sales into Colorado (marketplace-facilitated sales excluded)",
      "includes_marketplace_sales": false,
      "source_url": "https://tax.colorado.gov/out-of-state-businesses",
      "source_label": "Colorado Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "State-collected local sales taxes are included once registered; home-rule cities may have separate rules."
    },
    "CT": {
      "name": "Connecticut",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "other: 12-month period ending September 30",
      "basis": "gross receipts from retail sales of tangible personal property or services delivered into Connecticut",
      "includes_marketplace_sales": true,
      "source_url": "https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs",
      "source_label": "Connecticut Department of Revenue Services",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Both tests must be met (at least $100,000 AND 200 or more retail sales) during the 12 months ending the prior September 30.",
      "txn_logic": "and"
    },
    "DC": {
      "name": "District of Columbia",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "gross receipts from retail sales delivered into the District (exempt and marketplace sales count)",
      "includes_marketplace_sales": true,
      "source_url": "https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs",
      "source_label": "DC Office of Tax and Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus (more than $100,000 OR more than 200 separate retail sales).",
      "txn_logic": "or"
    },
    "DE": {
      "name": "Delaware",
      "no_sales_tax": true,
      "sales_threshold_usd": null,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "other: no state sales tax",
      "basis": "n/a",
      "includes_marketplace_sales": false,
      "source_url": "https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
      "source_label": "Sales Tax Institute – Economic Nexus State Guide",
      "as_of": "2026-08-01",
      "verified": true,
      "note": "Delaware has no statewide sales tax, so there is no economic-nexus sales-tax threshold. Local or other taxes may still apply."
    },
    "FL": {
      "name": "Florida",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous calendar year",
      "basis": "taxable remote sales delivered into Florida (seller's own sales; marketplace-facilitated sales excluded)",
      "includes_marketplace_sales": false,
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "source_label": "Florida Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Only taxable sales count; exempt sales are excluded from the $100,000 test."
    },
    "GA": {
      "name": "Georgia",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from retail sales of tangible personal property delivered into Georgia",
      "includes_marketplace_sales": false,
      "source_url": "https://dor.georgia.gov/document/document-sut-pb/sut-2019-02/download",
      "source_label": "Georgia Department of Revenue – Policy Bulletin SUT-2019-02",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus (more than $100,000 OR 200 or more retail sales).",
      "txn_logic": "or"
    },
    "HI": {
      "name": "Hawaii",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "gross income from tangible personal property delivered, services used or consumed, or intangibles used in Hawaii",
      "includes_marketplace_sales": true,
      "source_url": "https://tax.hawaii.gov/get/",
      "source_label": "Hawaii Department of Taxation",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Hawaii imposes a general excise tax (GET) rather than a sales tax; either test triggers nexus.",
      "txn_logic": "or"
    },
    "IA": {
      "name": "Iowa",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2019-05-03",
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from all Iowa sales, including exempt, wholesale, resale and marketplace-facilitated sales",
      "includes_marketplace_sales": true,
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators",
      "source_label": "Iowa Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Repeal date of the transaction test per Sales Tax Institute chart."
    },
    "ID": {
      "name": "Idaho",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "sales into Idaho (gross)",
      "includes_marketplace_sales": true,
      "source_url": "https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/explanation-of-terms/",
      "source_label": "Idaho State Tax Commission",
      "as_of": "2026-09-13",
      "verified": true,
      "note": null
    },
    "IL": {
      "name": "Illinois",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2026-01-01",
      "measurement_period": "rolling 12 months",
      "basis": "cumulative gross receipts from sales of tangible personal property to Illinois purchasers (remote retailer's own sales; marketplace-facilitated sales excluded)",
      "includes_marketplace_sales": false,
      "source_url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-12.html",
      "source_label": "Illinois Department of Revenue – Bulletin FY 2026-12",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Reviewed on a rolling quarterly basis; the 200-transaction test was removed effective 1/1/2026."
    },
    "IN": {
      "name": "Indiana",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2024-01-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from sales of tangible personal property, digital products and services delivered into Indiana",
      "includes_marketplace_sales": false,
      "source_url": "https://www.in.gov/dor/i-am-a/business-corp/remote-sellers/",
      "source_label": "Indiana Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "The 200-transaction test was removed effective 1/1/2024."
    },
    "KS": {
      "name": "Kansas",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "cumulative gross receipts from sales to Kansas customers, taxable or exempt",
      "includes_marketplace_sales": true,
      "source_url": "https://www.ksrevenue.gov/taxnotices/notice21-17.pdf",
      "source_label": "Kansas Department of Revenue – Notice 21-17",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Registration is due within 30 days after sales for the year exceed $100,000."
    },
    "KY": {
      "name": "Kentucky",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2026-08-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross receipts from sales into Kentucky",
      "includes_marketplace_sales": true,
      "source_url": "https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
      "source_label": "Sales Tax Institute – Economic Nexus State Guide",
      "as_of": "2026-08-01",
      "verified": true,
      "note": "The 200-transaction test was removed effective 8/1/2026 per Sales Tax Institute and Avalara (Aug 2026). Kentucky DOR web pages still showed the old 200-sale language on 9/13/2026; confirm with the Department before relying on it."
    },
    "LA": {
      "name": "Louisiana",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2023-08-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from remote sales delivered into Louisiana",
      "includes_marketplace_sales": true,
      "source_url": "https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
      "source_label": "Sales Tax Institute – Economic Nexus State Guide",
      "as_of": "2026-08-01",
      "verified": true,
      "note": "The 200-transaction test was removed effective 8/1/2023 (2023 La. Act 375) per Sales Tax Institute; some Louisiana DOR FAQ pages still show the old language. Remote sellers register and file with the Louisiana Sales and Use Tax Commission for Remote Sellers."
    },
    "MA": {
      "name": "Massachusetts",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2019-10-01",
      "measurement_period": "previous or current calendar year",
      "basis": "Massachusetts sales of tangible personal property or services (marketplace seller counts only its direct sales)",
      "includes_marketplace_sales": false,
      "source_url": "https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs",
      "source_label": "Massachusetts Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Measured per calendar year; collection start date depends on when the threshold was crossed. The 100-transaction test was dropped 10/1/2019."
    },
    "MD": {
      "name": "Maryland",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from all Maryland sales, direct and marketplace-facilitated, including exempt sales",
      "includes_marketplace_sales": true,
      "source_url": "https://marylandtaxes.gov/business/sales-use/out-of-state-vendor.php",
      "source_label": "Comptroller of Maryland",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus ($100,000 OR 200 transactions).",
      "txn_logic": "or"
    },
    "ME": {
      "name": "Maine",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2022-01-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from sales of tangible personal property, products transferred electronically, or taxable services delivered into Maine",
      "includes_marketplace_sales": false,
      "source_url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents/remote-sellers",
      "source_label": "Maine Revenue Services",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Repeal date of the 200-transaction test per Sales Tax Institute chart."
    },
    "MI": {
      "name": "Michigan",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous calendar year",
      "basis": "gross sales into Michigan (taxable, nontaxable and exempt)",
      "includes_marketplace_sales": true,
      "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/remote-seller-faq",
      "source_label": "Michigan Department of Treasury",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus; obligation starts January 1 of the year after the threshold is exceeded.",
      "txn_logic": "or"
    },
    "MN": {
      "name": "Minnesota",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "rolling 12 months",
      "basis": "retail sales shipped into Minnesota (sales for resale excluded)",
      "includes_marketplace_sales": true,
      "source_url": "https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers",
      "source_label": "Minnesota Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus (200 or more retail sales OR more than $100,000) over the prior 12 months.",
      "txn_logic": "or"
    },
    "MO": {
      "name": "Missouri",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "rolling 12 months",
      "basis": "gross receipts from taxable sales of tangible personal property delivered into Missouri, including marketplace sales",
      "includes_marketplace_sales": true,
      "source_url": "https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html",
      "source_label": "Missouri Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Reviewed at the end of each calendar quarter over the preceding 12 months; remote sellers collect vendor's use tax."
    },
    "MS": {
      "name": "Mississippi",
      "no_sales_tax": false,
      "sales_threshold_usd": 250000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "rolling 12 months",
      "basis": "sales into Mississippi over any twelve-month period",
      "includes_marketplace_sales": false,
      "source_url": "https://www.dor.ms.gov/business/business-tax-frequently-asked-questions",
      "source_label": "Mississippi Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Remote sellers collect Mississippi use tax (seller's use tax)."
    },
    "MT": {
      "name": "Montana",
      "no_sales_tax": true,
      "sales_threshold_usd": null,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "other: no state sales tax",
      "basis": "n/a",
      "includes_marketplace_sales": false,
      "source_url": "https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
      "source_label": "Sales Tax Institute – Economic Nexus State Guide",
      "as_of": "2026-08-01",
      "verified": true,
      "note": "Montana has no statewide sales tax, so there is no economic-nexus sales-tax threshold. Local or other taxes may still apply."
    },
    "NC": {
      "name": "North Carolina",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2024-07-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross sales sourced to North Carolina",
      "includes_marketplace_sales": true,
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/sales-and-use-tax-division-directives/sales-and-use-tax-directive-24-1",
      "source_label": "North Carolina Department of Revenue – Directive SD-24-1",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "The 200-transaction test was repealed effective 7/1/2024."
    },
    "ND": {
      "name": "North Dakota",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2018-12-31",
      "measurement_period": "previous or current calendar year",
      "basis": "taxable sales into North Dakota",
      "includes_marketplace_sales": false,
      "source_url": "https://www.tax.nd.gov/business/sales-and-use-tax",
      "source_label": "North Dakota Office of State Tax Commissioner",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Only taxable sales count. Repeal date of the 200-transaction test per Sales Tax Institute chart."
    },
    "NE": {
      "name": "Nebraska",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "total Nebraska retail sales (all sales other than for resale), including sales through a marketplace",
      "includes_marketplace_sales": true,
      "source_url": "https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs",
      "source_label": "Nebraska Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus (more than $100,000 OR 200 or more transactions).",
      "txn_logic": "or"
    },
    "NH": {
      "name": "New Hampshire",
      "no_sales_tax": true,
      "sales_threshold_usd": null,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "other: no state sales tax",
      "basis": "n/a",
      "includes_marketplace_sales": false,
      "source_url": "https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
      "source_label": "Sales Tax Institute – Economic Nexus State Guide",
      "as_of": "2026-08-01",
      "verified": true,
      "note": "New Hampshire has no statewide sales tax, so there is no economic-nexus sales-tax threshold. Local or other taxes may still apply."
    },
    "NJ": {
      "name": "New Jersey",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from sales of tangible personal property, specified digital products or taxable services delivered into New Jersey (nontaxable retail sales included)",
      "includes_marketplace_sales": true,
      "source_url": "https://www.nj.gov/treasury/taxation/remotesellersfaq.shtml",
      "source_label": "New Jersey Division of Taxation",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus (more than $100,000 OR 200 or more separate transactions).",
      "txn_logic": "or"
    },
    "NM": {
      "name": "New Mexico",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous calendar year",
      "basis": "taxable gross receipts from sales, leases and licenses sourced to New Mexico (exempt or deductible receipts excluded)",
      "includes_marketplace_sales": false,
      "source_url": "https://www.tax.newmexico.gov/businesses/determining-nexus/",
      "source_label": "New Mexico Taxation and Revenue Department",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "New Mexico imposes a gross receipts tax (GRT) rather than a sales tax."
    },
    "NV": {
      "name": "Nevada",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "combined retail sales into Nevada from all sources, direct and marketplace",
      "includes_marketplace_sales": true,
      "source_url": "https://tax.nv.gov/faqs/remote-retail-sellers-faqs/",
      "source_label": "Nevada Department of Taxation",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus ($100,000 OR 200 separate transactions).",
      "txn_logic": "or"
    },
    "NY": {
      "name": "New York",
      "no_sales_tax": false,
      "sales_threshold_usd": 500000,
      "txn_threshold": 100,
      "txn_repealed_on": null,
      "measurement_period": "previous 4 quarters",
      "basis": "cumulative gross receipts from sales of tangible personal property delivered into New York",
      "includes_marketplace_sales": true,
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm",
      "source_label": "New York State Department of Taxation and Finance",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Both tests must be met (more than $500,000 AND more than 100 sales) in the immediately preceding four sales-tax quarters.",
      "txn_logic": "and"
    },
    "OH": {
      "name": "Ohio",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "retail sales into Ohio",
      "includes_marketplace_sales": true,
      "source_url": "https://www.tax.ohio.gov/Portals/0/OhioTaxAlert/ArchivedAlerts/SubstantialNexusAndMarketplaceFacilitatorChanges07232019.pdf",
      "source_label": "Ohio Department of Taxation – Substantial Nexus alert (H.B. 166)",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus ($100,000 OR 200 transactions). Measurement period per Sales Tax Institute chart.",
      "txn_logic": "or"
    },
    "OK": {
      "name": "Oklahoma",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "taxable sales of tangible personal property delivered into Oklahoma (marketplace-facilitated sales excluded)",
      "includes_marketplace_sales": false,
      "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/streamlines-sales-tax/WayfairFAQs-06152020.pdf",
      "source_label": "Oklahoma Tax Commission – Wayfair FAQs",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Only taxable sales count toward the $100,000 test."
    },
    "OR": {
      "name": "Oregon",
      "no_sales_tax": true,
      "sales_threshold_usd": null,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "other: no state sales tax",
      "basis": "n/a",
      "includes_marketplace_sales": false,
      "source_url": "https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
      "source_label": "Sales Tax Institute – Economic Nexus State Guide",
      "as_of": "2026-08-01",
      "verified": true,
      "note": "Oregon has no statewide sales tax, so there is no economic-nexus sales-tax threshold. Local or other taxes may still apply."
    },
    "PA": {
      "name": "Pennsylvania",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous calendar year",
      "basis": "gross sales into Pennsylvania on all channels, taxable and nontaxable (a marketplace seller counts direct sales plus sales through a non-collecting facilitator)",
      "includes_marketplace_sales": false,
      "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers",
      "source_label": "Pennsylvania Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Measured by calendar year; collection begins the following second quarter. No transaction-count test."
    },
    "RI": {
      "name": "Rhode Island",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous calendar year",
      "basis": "gross revenue from sales into Rhode Island",
      "includes_marketplace_sales": true,
      "source_url": "https://tax.ri.gov/tax-sections/sales-excise-taxes/remote-sellers",
      "source_label": "Rhode Island Division of Taxation",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus ($100,000 or more OR 200 or more transactions).",
      "txn_logic": "or"
    },
    "SC": {
      "name": "South Carolina",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "total gross revenue from all sales of tangible personal property delivered into South Carolina, including exempt and wholesale sales",
      "includes_marketplace_sales": true,
      "source_url": "https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers",
      "source_label": "South Carolina Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": null
    },
    "SD": {
      "name": "South Dakota",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2023-07-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross sales into South Dakota",
      "includes_marketplace_sales": true,
      "source_url": "https://dor.sd.gov/businesses/taxes/sales-use-tax/2023-legislative-updates/",
      "source_label": "South Dakota Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "The 200-transaction test was removed effective 7/1/2023."
    },
    "TN": {
      "name": "Tennessee",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "rolling 12 months",
      "basis": "all retail sales to Tennessee customers, taxable and exempt (sales for resale excluded)",
      "includes_marketplace_sales": false,
      "source_url": "https://revenue.support.tn.gov/hc/en-us/articles/360057677332-RS-1-Sales-Threshold-for-Out-of-State-Dealers",
      "source_label": "Tennessee Department of Revenue – RS-1",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Threshold dropped from $500,000 to $100,000 on 10/1/2020."
    },
    "TX": {
      "name": "Texas",
      "no_sales_tax": false,
      "sales_threshold_usd": 500000,
      "txn_threshold": null,
      "txn_repealed_on": null,
      "measurement_period": "rolling 12 months",
      "basis": "total Texas revenue: gross revenue from taxable and nontaxable sales of tangible personal property and services, including resale and exempt sales",
      "includes_marketplace_sales": true,
      "source_url": "https://comptroller.texas.gov/taxes/sales/remote-sellers.php",
      "source_label": "Texas Comptroller of Public Accounts",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Measured over the preceding twelve calendar months. A seller selling only through a certifying marketplace provider does not need its own permit."
    },
    "UT": {
      "name": "Utah",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2025-07-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from sales into Utah",
      "includes_marketplace_sales": false,
      "source_url": "https://tax.utah.gov/sales/remote-sellers",
      "source_label": "Utah State Tax Commission",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "2025 SB 47 repealed the 200-transaction test effective 7/1/2025."
    },
    "VA": {
      "name": "Virginia",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "annual gross revenue from direct retail sales to Virginia customers",
      "includes_marketplace_sales": false,
      "source_url": "https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus",
      "source_label": "Virginia Tax",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus (more than $100,000 OR 200 or more transactions).",
      "txn_logic": "or"
    },
    "VT": {
      "name": "Vermont",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "rolling 12 months",
      "basis": "sales into Vermont",
      "includes_marketplace_sales": true,
      "source_url": "https://tax.vermont.gov/business-and-corp/sales-and-use-tax/wayfair/faqs",
      "source_label": "Vermont Department of Taxes",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus; evaluated at the end of each quarter over the preceding twelve months.",
      "txn_logic": "or"
    },
    "WA": {
      "name": "Washington",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2019-03-14",
      "measurement_period": "previous or current calendar year",
      "basis": "combined gross receipts sourced or attributed to Washington from all activities (retailing, wholesaling, services)",
      "includes_marketplace_sales": true,
      "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers",
      "source_label": "Washington Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Crossing the threshold also creates B&O tax nexus. Repeal date of the 200-transaction test per Sales Tax Institute chart."
    },
    "WI": {
      "name": "Wisconsin",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2021-02-20",
      "measurement_period": "previous or current calendar year",
      "basis": "annual gross sales into Wisconsin",
      "includes_marketplace_sales": true,
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/ise-remote-sellers.aspx",
      "source_label": "Wisconsin Department of Revenue",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "2021 Wis. Act 1 eliminated the 200-transaction test effective 2/20/2021."
    },
    "WV": {
      "name": "West Virginia",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": 200,
      "txn_repealed_on": null,
      "measurement_period": "previous or current calendar year",
      "basis": "annual sales of products and services delivered into West Virginia, taxable and nontaxable",
      "includes_marketplace_sales": true,
      "source_url": "https://tax.wv.gov/business/salesandusetax/ecommerce/remotesellers/Pages/RemoteSellersAndWestVirginiaTax.aspx",
      "source_label": "West Virginia Tax Division",
      "as_of": "2026-09-13",
      "verified": true,
      "note": "Either test triggers nexus (more than $100,000 OR 200 or more separate transactions); municipal sales taxes are also collected.",
      "txn_logic": "or"
    },
    "WY": {
      "name": "Wyoming",
      "no_sales_tax": false,
      "sales_threshold_usd": 100000,
      "txn_threshold": null,
      "txn_repealed_on": "2024-07-01",
      "measurement_period": "previous or current calendar year",
      "basis": "gross revenue from sales into Wyoming",
      "includes_marketplace_sales": false,
      "source_url": "https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
      "source_label": "Sales Tax Institute – Economic Nexus State Guide",
      "as_of": "2026-08-01",
      "verified": true,
      "note": "The 200-transaction test was removed effective 7/1/2024 (2024 Wyo. HB0197). Wyoming Department of Revenue web pages do not restate the threshold; figures per Sales Tax Institute chart."
    }
  }
}