State

Nexus Effective Date

Remote Seller Threshold

Alabama

10/1/2018

Annual Alabama sales in excess of $250,000 based on the current or previous calendar year’s sales (excluding sales through a registered marketplace facilitator).

Alaska

01/06/2020

$100,000 sales to the state, or 200 sales transactions into the state in the current or previous calendar year.

Note: Alaska Remote Seller Sales Tax Code was passed on January 6, 2020. However, from there local jurisdictions decide whether to adopt the code.

Arizona

10/1/2019

$100,000 in sales to the state in the current or previous calendar year (excluding sales through a marketplace).

Arkansas

07/1/2019

200 transactions or $100,000 in sales in the current or previous year (excluding sales through a registered marketplace).

California

4/1/2019

$500,000 in sales in the current or previous calendar year.

Colorado

12/1/2018

$100,000 in sales in the current or previous year.

Connecticut

12/1/2018

$100,000 in sales and 200 separate transactions within the 12-month period ending on September 30 immediately preceding the monthly or quarterly period when liability is established (excluding sales through an online marketplace)

Delaware

N/A

N/A

Florida

7/1/2021

$100,000 in sales in the current or previous year.

Georgia

1/1/2019

$100,000 in sales or 200 separate sales in the current or previous calendar year.

Hawaii

7/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Idaho

6/1/2019

$100,000 in sales in the current or previous calendar year.

Illinois

10/1/2018

$100,000 in sales or 200 separate transactions, quarterly review based on preceding 12-month period (excluding sales through a marketplace facilitator).

Indiana

10/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Iowa

1/1/2019

$100,000 in sales in the current or previous calendar year.

Kansas

7/1/2021

$100,000 in sales in the current or previous calendar year.

Kentucky

10/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Louisiana

7/1/2020

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Maine

7/1/2018

$100,000 in sales in the current or previous calendar year.

Maryland

10/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Massachusetts

10/1/2019

$100,000 in sales in the current or previous calendar year.

Michigan

10/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Minnesota

10/1/2019

$100,000 in sales or 200 separate transactions in the previous 12-month period.

Mississippi

12/1/2017

$250,000 in sales in the previous 12-month period.

Missouri

1/1/2023

$100,000 in sales in the current or previous calendar year, determined quarterly.

Montana

N/A

N/A

Nebraska

1/1/2019

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Nevada

10/1/2018

$100,000 in sales or 200 separate transactions in the current or previous year.

New Hampshire

N/A

N/A

New Jersey

11/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

New Mexico

7/1/2019

$100,000 in sales in the previous calendar year.

New York

6/21/2018

$500,000 in sales and 100 separate transactions during preceding four sales tax quarters.

North Carolina

11/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

North Dakota

10/1/2018

$100,000 in sales in the current or last calendar year (excluding sales through a marketplace).

Ohio

8/1/2019

$100,000 in sales or 200 transactions in the current or previous calendar year.

Oklahoma

11/1/2019

$100,000 in sales in the current or previous calendar year.

Oregon

N/A

N/A

Pennsylvania

7/1/2019

$100,000 in sales in the current or previous calendar year.

Puerto Rico

1/1/2021

$100,000 in sales or 200 separate transactions in the seller’s accounting year.

Rhode Island

7/1/2019

$100,000 in sales or 200 separate transactions in previous calendar year.

South Carolina

11/1/2018

$100,000 in sales in the current or previous calendar year.

South Dakota

11/1/2018

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Tennessee

10/1/2019

$100,000 in sales in the previous 12-month period.

Texas

10/1/2019

$500,000 in sales in the previous 12-month period.

Utah

1/1/2019

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Vermont

7/1/2018

$100,000 in sales or 200 separate transactions during the previous 12-month period.

Virginia

7/1/2019

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Washington

10/1/2018

$100,000 in sales in the current or previous year.

Washington DC

1/1/2019

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

West Virginia

1/1/2019

$100,000 in sales or 200 separate transactions in the current or previous calendar year.

Wisconsin

10/1/2018

$100,000 in sales in the current or previous calendar year.

Wyoming

2/1/2019

$100,000 in sales or 200 separate transactions in the current or prior year.