{
  "_meta": {
    "source": "State Department of Revenue remote-seller/economic-nexus pages (cited per record) cross-checked against the Sales Tax Institute's Economic Nexus State Guide, https://www.salestaxinstitute.com/resources/economic-nexus-state-guide",
    "reviewed": "2026-08-30",
    "note": "Every state's 2018-2019 Wayfair-era rule started at $100,000 or 200 transactions (the South Dakota model). Many states have since dropped the 200-transaction count, leaving a sales-only test; a few (Connecticut, New York) require both a dollar and a transaction figure. Five states (New Hampshire, Oregon, Montana, Delaware, and Alaska at the state level) levy no statewide sales tax and are excluded from this dataset; Alaska is included as a special local-only record because ~110 municipalities collect sales tax through the Alaska Remote Seller Sales Tax Commission (ARSSTC) uniform code.",
    "refresh": "Thresholds change by statute; re-check each officialUrl (or the Sales Tax Institute chart) at least annually and bump reviewed.",
    "count": 47,
    "countNote": "45 states with a statewide sales tax + the District of Columbia = 46 state-level economic nexus records, plus one special record for Alaska's local-only ARSSTC nexus = 47 total."
  },
  "states": {
    "alabama": {
      "state": "Alabama",
      "abbr": "AL",
      "salesThreshold": 250000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Alabama's economic nexus rule (Rule 810-6-2-.90.03) has used $250,000 in retail sales, with no transaction-count prong, since it was applied prospectively on Oct. 1, 2018. Remote sellers may alternatively register for Alabama's flat 8% Simplified Sellers Use Tax (SSUT) program instead of collecting at the actual combined rate.",
      "officialUrl": "https://www.revenue.alabama.gov/sales-use/simplified-sellers-use-tax-ssut/",
      "source": "Alabama Department of Revenue, Simplified Sellers Use Tax (SSUT) page; Sales Tax Institute economic nexus guide",
      "confidence": "high"
    },
    "alaska": {
      "state": "Alaska (local nexus only, no state sales tax)",
      "abbr": "AK",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or previous calendar year",
      "includesExemptSales": true,
      "noStateSalesTax": true,
      "effectiveNote": "Alaska has no statewide sales tax, so there is no state-level economic nexus. However, over 45 municipalities that levy their own local sales tax administer collection jointly through the Alaska Remote Seller Sales Tax Commission (ARSSTC) under a single uniform code: $100,000 in statewide gross sales delivered into Alaska. The 200-transaction prong was repealed effective Jan. 1, 2025.",
      "officialUrl": "https://arsstc.org/business-sellers/",
      "source": "Alaska Remote Seller Sales Tax Commission (ARSSTC); Sales Tax Institute, \"Alaska Repeals Sales Tax Transaction Threshold\"",
      "confidence": "high"
    },
    "arizona": {
      "state": "Arizona",
      "abbr": "AZ",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": false,
      "effectiveNote": "Arizona's Transaction Privilege Tax (TPT) economic nexus threshold dropped from $150,000 to $100,000 for calendar year 2021 and later. Only retail-classified taxable sales count; marketplace-facilitated sales are excluded from the remote seller's own calculation.",
      "officialUrl": "https://azdor.gov/business/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold",
      "source": "Arizona Department of Revenue, Economic Threshold page",
      "confidence": "high"
    },
    "arkansas": {
      "state": "Arkansas",
      "abbr": "AR",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "current or previous calendar year",
      "includesExemptSales": false,
      "effectiveNote": "Effective for sales on and after July 1, 2019. Arkansas measures the threshold on taxable sales, and still applies both the dollar and transaction prongs (no repeal of the 200-count as of 2026).",
      "officialUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/",
      "source": "Arkansas Department of Finance and Administration, Remote Sellers and Marketplace Facilitators page",
      "confidence": "high"
    },
    "california": {
      "state": "California",
      "abbr": "CA",
      "salesThreshold": 500000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "preceding or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "A.B. 147 set California's threshold at $500,000 in sales of tangible personal property delivered into the state, effective April 25, 2019, with no transaction count and no grace period; nexus attaches the day the threshold is crossed.",
      "officialUrl": "https://www.cdtfa.ca.gov/industry/wayfair/",
      "source": "California Department of Tax and Fee Administration (CDTFA), Use Tax Collection Requirements Based on Sales into California",
      "confidence": "high"
    },
    "colorado": {
      "state": "Colorado",
      "abbr": "CO",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or previous calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Colorado's 200-transaction prong was repealed effective April 14, 2019, leaving a $100,000 gross-sales-only test. Out-of-state retailers with economic nexus generally register with the state and separately with each home-rule city where they have nexus.",
      "officialUrl": "https://tax.colorado.gov/out-of-state-businesses",
      "source": "Colorado Department of Revenue, Out-of-State Businesses page",
      "confidence": "high"
    },
    "connecticut": {
      "state": "Connecticut",
      "abbr": "CT",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "and",
      "measurementPeriod": "12-month period ending September 30",
      "includesExemptSales": true,
      "effectiveNote": "Connecticut is one of the few states requiring BOTH prongs: more than $100,000 in gross receipts AND more than 200 retail sales in the 12 months ending September 30. Crossing only one does not create nexus; if both are exceeded, collection starts October 1 of the following year. Lowered from a $250,000 threshold effective July 1, 2019.",
      "officialUrl": "https://portal.ct.gov/DRS/Nexus/Sales-and-Use-Taxes---Nexus",
      "source": "Connecticut Department of Revenue Services (DRS), Sales and Use Taxes - Nexus page",
      "confidence": "high"
    },
    "district-of-columbia": {
      "state": "District of Columbia",
      "abbr": "DC",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "DC has kept both prongs since adopting its Wayfair response in 2019: $100,000 in gross receipts, or 200 or more separate retail sales, delivered into the District. Nexus activates immediately with no grace period.",
      "officialUrl": "https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs",
      "source": "DC Office of Tax and Revenue (OTR), Sales and Use Tax FAQs",
      "confidence": "high"
    },
    "florida": {
      "state": "Florida",
      "abbr": "FL",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous calendar year",
      "includesExemptSales": false,
      "effectiveNote": "Florida's economic nexus law took effect July 1, 2021, later than most states. It uses a taxable-remote-sales-only test with no transaction count. Collection also requires the county discretionary surtax where the buyer is located.",
      "officialUrl": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "source": "Florida Department of Revenue, Sales and Use Tax page",
      "confidence": "high"
    },
    "georgia": {
      "state": "Georgia",
      "abbr": "GA",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Georgia lowered its threshold from $250,000 to $100,000 (keeping the 200-transaction alternative) effective January 1, 2020.",
      "officialUrl": "https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers",
      "source": "Georgia Department of Revenue, Out-of-State Sellers page",
      "confidence": "high"
    },
    "hawaii": {
      "state": "Hawaii",
      "abbr": "HI",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "current or preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective July 1, 2018, applicable to tax years beginning after Dec. 31, 2017. Hawaii's general excise tax (GET) is technically a tax on the seller's gross income rather than a traditional sales tax, but functions the same way for a remote seller. Marketplace sales are included in the threshold count.",
      "officialUrl": "https://tax.hawaii.gov/get/",
      "source": "Hawaii Department of Taxation, General Excise Tax (GET) Information",
      "confidence": "high"
    },
    "idaho": {
      "state": "Idaho",
      "abbr": "ID",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective June 1, 2019. Idaho has always been a revenue-only state with no transaction-count test.",
      "officialUrl": "https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/online-guide/",
      "source": "Idaho State Tax Commission, Online Sellers Guide",
      "confidence": "high"
    },
    "illinois": {
      "state": "Illinois",
      "abbr": "IL",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "preceding 12-month period, tested quarterly",
      "includesExemptSales": true,
      "effectiveNote": "Illinois removed its 200-transaction threshold effective January 1, 2026 (Public Act from HB 2755); the sole test is now $100,000 in cumulative gross receipts, checked quarterly (end of March, June, September, December) over the preceding 12 months.",
      "officialUrl": "https://tax.illinois.gov/research/taxinformation/sales/frequently-asked-questions-faqs-for-marketplace-facilitators-marketplace-sellers-and-remote-retailers.html",
      "source": "Illinois Department of Revenue, FAQs for Marketplace Facilitators, Marketplace Sellers, and Remote Retailers",
      "confidence": "high"
    },
    "indiana": {
      "state": "Indiana",
      "abbr": "IN",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "calendar year of the transaction or the immediately preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Indiana repealed its 200-transaction threshold effective January 1, 2024; the gross revenue threshold ($100,000) applies regardless of whether the revenue came from taxable sales.",
      "officialUrl": "https://www.in.gov/dor/business-tax/remote-seller-information/",
      "source": "Indiana Department of Revenue, Remote Seller Information page",
      "confidence": "high"
    },
    "iowa": {
      "state": "Iowa",
      "abbr": "IA",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Iowa was an early mover: the 200-transaction threshold was repealed effective May 3, 2019, leaving only the $100,000 gross-revenue test (which had also been lowered from $100,000-with-200-count at the same time).",
      "officialUrl": "https://tax.iowa.gov/remote-sellers",
      "source": "Iowa Department of Revenue, Remote Sellers & Marketplace Facilitators page",
      "confidence": "high"
    },
    "kansas": {
      "state": "Kansas",
      "abbr": "KS",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective July 1, 2021 (Senate Bill 50), Kansas set a $100,000 de minimis threshold with no transaction count. All sales, taxable and exempt, count toward it.",
      "officialUrl": "https://www.ksrevenue.gov/taxnotices/notice21-17.pdf",
      "source": "Kansas Department of Revenue, Notice 21-17: Remote Sellers",
      "confidence": "high"
    },
    "kentucky": {
      "state": "Kentucky",
      "abbr": "KY",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Kentucky's original rule ($100,000 or 200 transactions, effective July 1, 2018) applied the 200-transaction count until House Bill 757 (signed April 14, 2026) removed it effective August 1, 2026, leaving a $100,000 sales-only test.",
      "officialUrl": "https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx",
      "source": "Kentucky Department of Revenue, Sales & Use Tax page; Sales Tax Institute, \"Kentucky Removes 200 Transaction Count from Nexus Consideration\"",
      "confidence": "high"
    },
    "louisiana": {
      "state": "Louisiana",
      "abbr": "LA",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Louisiana's 200-transaction prong was repealed effective August 1, 2023, leaving a $100,000 sales-only threshold administered through the Louisiana Sales and Use Tax Commission for Remote Sellers.",
      "officialUrl": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/consumer-use-tax/what-is-a-remote-seller/",
      "source": "Louisiana Department of Revenue, \"What is a remote seller?\" FAQ",
      "confidence": "high"
    },
    "maine": {
      "state": "Maine",
      "abbr": "ME",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or previous calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Maine removed its 200-transaction threshold effective January 1, 2022 (LD 1416 / HP 891). The $100,000 figure is measured on gross sales, not just taxable sales.",
      "officialUrl": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/guidance-documents/remote-sellers",
      "source": "Maine Revenue Services, Guidance for Remote Sellers",
      "confidence": "high"
    },
    "maryland": {
      "state": "Maryland",
      "abbr": "MD",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Maryland still applies both the $100,000 dollar prong and the 200-transaction prong; all sales, taxable, exempt, wholesale, and marketplace-facilitated, count toward the calculation.",
      "officialUrl": "https://www.marylandtaxes.gov/business/sales-use/index.php",
      "source": "Comptroller of Maryland, Business Sales and Use Tax resources",
      "confidence": "medium"
    },
    "massachusetts": {
      "state": "Massachusetts",
      "abbr": "MA",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Massachusetts lowered its threshold from $500,000 to $100,000 and removed the (100-transaction, not 200) count, effective October 1, 2019. Only a marketplace seller's direct sales (not marketplace-facilitated sales) count toward its own threshold.",
      "officialUrl": "https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs",
      "source": "Massachusetts Department of Revenue, Remote Seller and Marketplace Facilitator FAQs",
      "confidence": "high"
    },
    "michigan": {
      "state": "Michigan",
      "abbr": "MI",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "previous calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective after September 30, 2018. Michigan still applies both prongs; a seller who crosses either registers effective January 1 of the following year.",
      "officialUrl": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax/resources/sales-and-use-tax-information-for-remote-sellers",
      "source": "Michigan Department of Treasury, Revenue Administrative Bulletin 2021-21",
      "confidence": "high"
    },
    "minnesota": {
      "state": "Minnesota",
      "abbr": "MN",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "trailing 12-month period",
      "includesExemptSales": true,
      "effectiveNote": "Effective October 1, 2019, Minnesota changed from a 100-transaction to a 200-transaction alternative alongside the $100,000 sales figure; both prongs remain in place as of 2026.",
      "officialUrl": "https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers",
      "source": "Minnesota Department of Revenue, Sales Tax for Remote Sellers page",
      "confidence": "high"
    },
    "mississippi": {
      "state": "Mississippi",
      "abbr": "MS",
      "salesThreshold": 250000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "trailing 12-month period",
      "includesExemptSales": true,
      "effectiveNote": "Effective September 1, 2018. Mississippi has never used a transaction-count test; the $250,000 figure has not changed.",
      "officialUrl": "https://www.dor.ms.gov/business/business-tax-frequently-asked-questions",
      "source": "Mississippi Department of Revenue, Business Tax FAQ",
      "confidence": "high"
    },
    "missouri": {
      "state": "Missouri",
      "abbr": "MO",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "preceding 12-month period, reviewed quarterly",
      "includesExemptSales": false,
      "effectiveNote": "Missouri was one of the last states to adopt economic nexus, effective January 1, 2023. It uses a taxable-sales-only test with no transaction count; sellers register within three months of the close of the quarter in which they crossed the threshold.",
      "officialUrl": "https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html",
      "source": "Missouri Department of Revenue, Remote Seller and Marketplace Facilitator FAQ",
      "confidence": "high"
    },
    "nebraska": {
      "state": "Nebraska",
      "abbr": "NE",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Both prongs remain in effect. Collection must begin by the first day of the second calendar month after crossing either threshold.",
      "officialUrl": "https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs",
      "source": "Nebraska Department of Revenue, Remote Seller and Marketplace Facilitator FAQs",
      "confidence": "high"
    },
    "nevada": {
      "state": "Nevada",
      "abbr": "NV",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "preceding or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective October 1, 2018 (enforced from November 1, 2018). Nevada still applies both the $100,000 and 200-transaction prongs as of 2026; some third-party guides incorrectly claim the transaction count was dropped in 2024, but the Nevada Department of Taxation's own FAQ still states both thresholds.",
      "officialUrl": "https://tax.nv.gov/faqs/remote-retail-sellers-faqs/",
      "source": "Nevada Department of Taxation, Remote Retail Sellers FAQs",
      "confidence": "high"
    },
    "new-jersey": {
      "state": "New Jersey",
      "abbr": "NJ",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "current or prior calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective November 1, 2018. New Jersey still applies both prongs, with a 30-day grace period to register after crossing either one.",
      "officialUrl": "https://www.nj.gov/treasury/taxation/remotesellers.shtml",
      "source": "New Jersey Division of Taxation, Remote Sellers page",
      "confidence": "high"
    },
    "new-mexico": {
      "state": "New Mexico",
      "abbr": "NM",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous calendar year",
      "includesExemptSales": false,
      "effectiveNote": "Effective July 1, 2019. New Mexico's Gross Receipts Tax (GRT), not a traditional sales tax, applies once taxable gross receipts sourced to the state reach $100,000 in the prior year; exempt or deducted receipts do not count.",
      "officialUrl": "https://www.tax.newmexico.gov/businesses/determining-nexus/",
      "source": "New Mexico Taxation and Revenue Department, Determining Nexus page",
      "confidence": "high"
    },
    "new-york": {
      "state": "New York",
      "abbr": "NY",
      "salesThreshold": 500000,
      "transactionThreshold": 100,
      "thresholdLogic": "and",
      "measurementPeriod": "immediately preceding four sales tax quarters",
      "includesExemptSales": true,
      "effectiveNote": "New York requires BOTH prongs: more than $500,000 in gross receipts from tangible personal property delivered into the state AND more than 100 sales transactions, over the trailing four sales tax quarters. Raised from $300,000 effective June 24, 2019. Register within 30 days of crossing both thresholds, and start collecting within 20 days after that.",
      "officialUrl": "https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm",
      "source": "New York State Department of Taxation and Finance, \"Registration requirement for businesses with no physical presence in New York State\"",
      "confidence": "high"
    },
    "north-carolina": {
      "state": "North Carolina",
      "abbr": "NC",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or previous calendar year",
      "includesExemptSales": true,
      "effectiveNote": "House Bill 228 repealed North Carolina's 200-transaction threshold effective July 1, 2024 (Sales and Use Tax Directive 24-1); the sole test is now $100,000 in gross sales sourced to the state.",
      "officialUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/remote-sales",
      "source": "North Carolina Department of Revenue (NCDOR), Remote Sales page",
      "confidence": "high"
    },
    "north-dakota": {
      "state": "North Dakota",
      "abbr": "ND",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or previous calendar year",
      "includesExemptSales": false,
      "effectiveNote": "North Dakota repealed its 200-transaction threshold effective December 31, 2018, one of the earliest repeals. The $100,000 figure is measured on taxable sales.",
      "officialUrl": "https://www.tax.nd.gov/sales-and-use-tax",
      "source": "North Dakota Office of State Tax Commissioner, Sales and Use Tax page",
      "confidence": "high"
    },
    "ohio": {
      "state": "Ohio",
      "abbr": "OH",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "current or preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective August 1, 2019, replacing an earlier $500,000 click-through/affiliate nexus standard. Ohio still applies both the $100,000 and 200-transaction prongs; only retail-sales receipts count toward the $100,000 figure.",
      "officialUrl": "https://tax.ohio.gov/business/sales-and-use-tax",
      "source": "Ohio Department of Taxation, Sales and Use Tax page; Ohio Tax Alert, \"Substantial Nexus and Marketplace Facilitator Changes\" (July 2019)",
      "confidence": "high"
    },
    "oklahoma": {
      "state": "Oklahoma",
      "abbr": "OK",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": false,
      "effectiveNote": "Oklahoma has used a $100,000 taxable-sales threshold with no transaction count since November 1, 2019 (registration/collection mechanics updated effective January 1, 2023). Sellers below the threshold must still send Oklahoma customers an annual use-tax notice.",
      "officialUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html",
      "source": "Oklahoma Tax Commission, Sales and Use Tax page",
      "confidence": "high"
    },
    "pennsylvania": {
      "state": "Pennsylvania",
      "abbr": "PA",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous 12 months",
      "includesExemptSales": true,
      "effectiveNote": "Effective July 1, 2019 (Sales and Use Tax Bulletin 2019-01). Pennsylvania has never used a transaction-count test; gross sales on all channels count, taxable and nontaxable.",
      "officialUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers",
      "source": "Pennsylvania Department of Revenue, Online Retailers page",
      "confidence": "high"
    },
    "rhode-island": {
      "state": "Rhode Island",
      "abbr": "RI",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "immediately preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective July 1, 2019. Rhode Island still applies both the $100,000 and 200-transaction prongs; the threshold counts exempt and wholesale sales, not just taxable ones.",
      "officialUrl": "https://tax.ri.gov/tax-sections/sales-excise-taxes/remote-sellers",
      "source": "Rhode Island Division of Taxation, Remote Sellers page",
      "confidence": "high"
    },
    "south-carolina": {
      "state": "South Carolina",
      "abbr": "SC",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective November 1, 2018 (Revenue Ruling #18-14). South Carolina has never used a transaction-count test; gross revenue includes taxable, exempt, and wholesale sales.",
      "officialUrl": "https://dor.sc.gov/businesses/nexus",
      "source": "South Carolina Department of Revenue (SCDOR), Nexus page",
      "confidence": "high"
    },
    "south-dakota": {
      "state": "South Dakota",
      "abbr": "SD",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "South Dakota is the state behind South Dakota v. Wayfair. Its original 2016 law used $100,000 or 200 transactions; the 200-transaction prong was repealed effective July 1, 2023, leaving a gross-revenue-only test.",
      "officialUrl": "https://dor.sd.gov/newsroom/remote-sellers-are-you-collecting-sales-tax/",
      "source": "South Dakota Department of Revenue, \"Remote Sellers: Are You Collecting Sales Tax?\"",
      "confidence": "high"
    },
    "tennessee": {
      "state": "Tennessee",
      "abbr": "TN",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous 12-month period",
      "includesExemptSales": true,
      "effectiveNote": "Tennessee lowered its threshold from $500,000 to $100,000 effective October 1, 2020, and has never used a transaction count. The figure includes exempt retail sales but excludes sales for resale.",
      "officialUrl": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html",
      "source": "Tennessee Department of Revenue, Out-of-State Dealers & Marketplace Facilitators page",
      "confidence": "high"
    },
    "texas": {
      "state": "Texas",
      "abbr": "TX",
      "salesThreshold": 500000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "preceding 12 calendar months",
      "includesExemptSales": true,
      "effectiveNote": "Texas has used the $500,000 \"safe harbor\" figure, based on total Texas revenue (taxable and nontaxable), with no transaction count, since its economic nexus rule took effect October 1, 2019.",
      "officialUrl": "https://comptroller.texas.gov/taxes/sales/remote-sellers.php",
      "source": "Texas Comptroller of Public Accounts, Remote Sellers page",
      "confidence": "high"
    },
    "utah": {
      "state": "Utah",
      "abbr": "UT",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Senate Bill 47 repealed Utah's 200-transaction threshold effective July 1, 2025, leaving a $100,000 gross-sales-only test.",
      "officialUrl": "https://tax.utah.gov/sales/remote-sellers",
      "source": "Utah State Tax Commission, Out-of-State (Remote) Sellers page",
      "confidence": "high"
    },
    "vermont": {
      "state": "Vermont",
      "abbr": "VT",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "preceding four calendar quarters",
      "includesExemptSales": true,
      "effectiveNote": "Effective July 1, 2018. Vermont still applies both prongs, tested at the close of each calendar quarter, with 30 days to register once crossed.",
      "officialUrl": "https://tax.vermont.gov/business-and-corp/sales-and-use-tax/wayfair/faqs",
      "source": "Vermont Department of Taxes, Sales Tax and Wayfair FAQs",
      "confidence": "high"
    },
    "virginia": {
      "state": "Virginia",
      "abbr": "VA",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective July 1, 2019. Virginia still applies both prongs, with 30 days to register and begin collecting after crossing either.",
      "officialUrl": "https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus",
      "source": "Virginia Department of Taxation, Remote Sellers, Marketplace Facilitators, Economic Nexus page",
      "confidence": "high"
    },
    "washington": {
      "state": "Washington",
      "abbr": "WA",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or prior calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective January 1, 2020, Washington changed to a $100,000 combined-gross-receipts, no-transaction-count standard (previously $100,000 or 200 transactions before 2020). The figure includes exempt sales.",
      "officialUrl": "https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers",
      "source": "Washington Department of Revenue, Remote Sellers page",
      "confidence": "high"
    },
    "west-virginia": {
      "state": "West Virginia",
      "abbr": "WV",
      "salesThreshold": 100000,
      "transactionThreshold": 200,
      "thresholdLogic": "or",
      "measurementPeriod": "current or previous calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Effective January 2019. West Virginia still applies both prongs; marketplace sales count toward the calculation.",
      "officialUrl": "https://tax.wv.gov/business/salesandusetax/ecommerce/remotesellers/Pages/RemoteSellersAndWestVirginiaTax.aspx",
      "source": "West Virginia State Tax Department, Remote Sellers and West Virginia Sales and Use Tax page",
      "confidence": "high"
    },
    "wisconsin": {
      "state": "Wisconsin",
      "abbr": "WI",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "previous or current calendar year",
      "includesExemptSales": true,
      "effectiveNote": "Wisconsin eliminated its 200-transaction threshold effective February 20, 2021, leaving a $100,000 gross-sales-only test measured on a calendar-year basis.",
      "officialUrl": "https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx",
      "source": "Wisconsin Department of Revenue, Remote Sellers (Wayfair Decision) page",
      "confidence": "high"
    },
    "wyoming": {
      "state": "Wyoming",
      "abbr": "WY",
      "salesThreshold": 100000,
      "transactionThreshold": null,
      "thresholdLogic": "salesOnly",
      "measurementPeriod": "current or immediately preceding calendar year",
      "includesExemptSales": true,
      "effectiveNote": "House Bill 197 repealed Wyoming's 200-transaction threshold effective July 1, 2024, leaving a $100,000 gross-revenue-only test.",
      "officialUrl": "https://revenue.wyo.gov",
      "source": "Wyoming Department of Revenue; Sales Tax Institute, \"Wyoming Removes 200 Transaction Threshold from Economic Nexus Rules\"",
      "confidence": "medium"
    }
  }
}