Sales Tax Nexus Checker
Since the 2018 Wayfair decision, you may have sales tax obligations in states where you've never set foot. Check your nexus status across all 50 states.
Enter Your Sales Data by State
Enter your annual gross sales and number of transactions for each state where you made sales. Check the box if you have physical presence (employees, inventory, or office) in that state. Most states now go by sales dollars alone, so a transaction count only matters in the states that still use one.
Free Sales Tax Nexus Tool: How Economic Nexus Works in 2026
Before 2018, sales tax was simple: if you didn't have employees, inventory, or an office in a state, you didn't have to collect sales tax there. That changed with the Supreme Court's South Dakota v. Wayfair ruling. States can now require you to collect and remit sales tax based purely on your sales volume, even if you've never set foot there. This is called economic nexus.
The two ways you trigger nexus
- Physical nexus: Employees, contractors, inventory (including Amazon FBA warehouses), an office, or even attending a trade show in a state can create nexus.
- Economic nexus: Crossing a state's sales threshold, most commonly $100,000 a year. The old 200 transaction count is disappearing: Alaska, California, Colorado, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Massachusetts, North Carolina, North Dakota, South Dakota, Utah, Washington, Wisconsin and Wyoming have all repealed theirs, so in those states a high order count with low revenue creates nothing. Connecticut and New York are the two states that require BOTH tests to be crossed: Connecticut is $100,000 and 200 retail sales, New York is more than $500,000 in sales and more than 100 sales. California and Texas use $500,000 in sales, and Florida uses $100,000 with no transaction test.
Economic nexus thresholds by state (the short version)
Most states settled on a $100,000 revenue threshold, but the details matter. Some states count gross sales, others count only taxable sales. Some include marketplace sales (Amazon, Etsy, Shopify Markets) toward your threshold, others exclude them when the marketplace already collects. Alabama and Mississippi use a $250,000 threshold. Tennessee lowered its threshold to $100,000 back in October 2020. Five states have no statewide sales tax at all (Alaska, Delaware, Montana, New Hampshire, Oregon). Alaska still appears in this tool because its local jurisdictions apply a $100,000 sales threshold through the Alaska Remote Seller Sales Tax Commission, which repealed its transaction count in January 2025.
What to do once you have nexus
Once you cross a state's threshold, you typically have 30 to 60 days to register for a sales tax permit before you're required to start collecting. From there you owe: ongoing collection at the correct rate (which can vary by ZIP code), periodic filing (monthly, quarterly, or annually depending on volume), and back-tax exposure for any period you should have been collecting but weren't. Voluntary disclosure agreements (VDAs) can cap back-tax exposure if you come forward before the state finds you.
Common nexus traps for e-commerce sellers
- Amazon FBA inventory stored in a fulfillment center creates physical nexus in that state, even if you never chose to send it there.
- Marketplace facilitator laws mean Amazon, Etsy, Walmart, and eBay collect sales tax on your behalf in most states. But your own website sales still count toward economic nexus.
- Remote employees create physical nexus in their home state from day one. There is no threshold.
This tool gives you a starting map. For registration, rate setup in your shopping cart, monthly filing, and back-tax cleanup, WAYG's sales tax service handles compliance across all 50 states.
Need Help with Sales Tax Compliance?
Knowing where you have nexus is just the first step. Registration, rate determination, return filing, and ongoing compliance require expertise. We handle it all.