Sales Tax Nexus Checker

The Sales Tax Nexus Checker helps online sellers and growing businesses answer one of the trickiest questions in US tax compliance: in which states do I actually have to collect sales tax? Enter your sales revenue and transaction count, and the tool checks your numbers against every state's economic nexus threshold, gives you a clear verdict for your focus state, and paints a color-coded national map showing where the same volume would create a sales tax obligation.

What Is Sales Tax Nexus?

Nexus is the legal connection between your business and a state that is strong enough to require you to register for, collect, and remit that state's sales tax. There are two main kinds:

• Physical nexus — created by a physical presence such as an office, a warehouse, inventory (including Amazon FBA stock), employees, or contractors in the state.
• Economic nexus — created purely by your sales activity into a state once you pass a dollar or transaction threshold, even with no physical presence at all.

Economic Nexus and the Wayfair Decision

Before 2018, a state could only force a seller to collect sales tax if the seller had a physical presence there. That changed with South Dakota v. Wayfair, Inc. (2018), in which the US Supreme Court ruled that states may require remote sellers to collect sales tax based on economic activity alone. Within a few years, nearly every state with a sales tax adopted an economic nexus law.

How This Checker Works

Each state's rule falls into one of three patterns, and the tool evaluates yours against the right one:

• Sales only — nexus when your dollar sales cross the threshold (the transaction count is ignored). Example: California ($500,000), Florida ($100,000).
• Sales OR transactions — nexus when either the dollar amount or the transaction count is met. Example: Ohio ($100,000 or 200 transactions).
• Sales AND transactions — nexus only when both tests are met. Example: New York ($500,000 and 100 transactions), Connecticut ($100,000 and 200 transactions).

The national map then re-runs the same calculation for all 50 states and Washington D.C., so you can spot at a glance which states you have already triggered (red), which you are approaching within 80% (amber), which are still safe (green), and which have no state sales tax at all (gray).

Common Economic Nexus Thresholds by State Type

What to Do When You Have Nexus

Why the Transaction Count Still Matters

A high-volume, low-price seller can trigger nexus on the transaction count long before reaching the dollar threshold. For example, 3,000 orders averaging $25 each is only $75,000 in sales — below the $100,000 mark — yet it blows past a 200-transaction test in every state that still uses one. That said, many states have repealed the transaction test in recent years and now look only at the dollar amount, which is why this tool tracks both and shows you which rule each state applies.

How to Use This Calculator

1. Enter your sales revenue: Use your gross sales into a state over a rolling or calendar 12-month period.
2. Enter your transaction count: Add the number of separate sales, since many states still apply a transaction-count test.
3. Choose a focus state: Pick the state you want a detailed verdict for, then click Check Nexus.
4. Review your results: Read the verdict and progress bars for your focus state, then scan the national map to see every state where the same volume would create nexus.

Frequently Asked Questions

What is sales tax nexus?

Nexus is a connection between your business and a state that is strong enough to require you to register, collect, and remit that state's sales tax. It can be physical (an office, employee, or inventory in the state) or economic (exceeding a sales or transaction threshold).

What is economic nexus?

Economic nexus is sales tax nexus created purely by your sales activity in a state, with no physical presence required. After the 2018 South Dakota v. Wayfair Supreme Court decision, states may require remote sellers to collect sales tax once they pass a threshold, most commonly $100,000 in sales or 200 transactions in a year.

What is the most common economic nexus threshold?

The most common threshold is $100,000 in annual sales or 200 separate transactions into the state. However, some states use only the dollar amount, some use a higher dollar figure such as $250,000 or $500,000, and a few require both the dollar and transaction tests to be met.

Which states have no economic nexus?

Delaware, Montana, New Hampshire, and Oregon have no general state sales tax, so there is no economic nexus to trigger. Alaska has no statewide sales tax, but many local jurisdictions collect through the Alaska Remote Seller Sales Tax Commission.

Does the transaction count still matter?

It depends on the state. Many states have repealed the 200-transaction test in recent years and now look only at the dollar amount of sales. Others still trigger nexus on transaction count alone, which can catch high-volume, low-price sellers even when their revenue is modest.

What should I do once I have nexus in a state?

Once you cross a state's economic nexus threshold you generally must register for a sales tax permit in that state, begin collecting sales tax on taxable sales to customers there, and file sales tax returns on the schedule the state assigns. Always confirm current rules with the state's Department of Revenue or a tax professional.

Disclaimer

This tool provides general educational estimates based on published economic nexus thresholds as of 2024–2025. State rules change frequently, and physical presence, marketplace facilitator laws, and taxability of specific products can all affect your obligations. It is not legal or tax advice — always confirm with the relevant state's Department of Revenue or a qualified tax professional.

Additional Resources

• South Dakota v. Wayfair, Inc. - Wikipedia
• Sales Taxes in the United States - Wikipedia