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Remote Seller in U.S.: Economic Nexus

Remote Seller in U.S.: Economic Nexus

Physical presence (employee, warehouse) was previously the only consideration where sales tax nexus is concerned. Over the past several years, many states have enacted economic nexus laws that require remote sellers to collect and remit sales tax if they exceed certain thresholds even if they do not have the physical presence in the state.

The below chart provides you a summary of the economic nexus thresholds for some states as of November 10, 2020. For more states data and details, please consult with our consultants.

State


Nexus Effective Date


Remote Seller Threshold


Alabama


10/1/2018


Sales of TPP of more than $250,000 in prior calendar year; No transaction threshold


Arizona


10/1/2019


Annual gross retail sales or income from online sales into Arizona is more than $200,000 in 2019, $150,000 in 2020 and $100,000 in 2021 and thereafter.


California


4/1/2019


The total combined sales exceed $500,000 during the preceding or current calendar year


Colorado


12/1/2018


Taxable sales of more than $100,000 in previous or current calendar year 


Connecticut


12/1/2018


Taxable sales of more than $100,000 and 200 transactions 12-month period ending on September 30


Delaware


N/A


N/A


Georgia


1/1/2019


Effective 1/1/2020: Gross Revenue exceeding $100,000 or 200 or more separate retail sales in the previous or current calendar year.


Illinois


10/1/2018


Either cumulative gross receipts from Illinois sales of $100,000 or more, or 200 or more separate Illinois transactions


Iowa


1/1/2019


Gross revenue from sales of $100,000 in previous or current calendar year


Kentucky


10/1/2018


Gross receipts of $100,000 or more or 200 or more sales based on previous or current calendar year sales


Maryland


10/1/2018


Gross revenue exceeds $100,000 or 200 or more separate transactions during the previous or current calendar year


Massachusetts


10/1/2019


Massachusetts sales exceeding $100,000 during current or previous calendar year


Michigan


10/1/2018


Taxable and non-taxable sales exceeding $100,000 or 200 or more separate transactions in the previous calendar year


Nebraska


1/1/2019


Exceeds $100,000 in Nebraska retail sales or 200 or more separate transactions for delivery into NE in the prior or current calendar year


Nevada


10/1/2018


Gross revenue from retail sales greater than $100,000 or 200 or more retail sales in the prior or current year


New Jersey


11/1/2018


Gross revenue exceeds $100,000 or 200 or more separate transactions in prior or current calendar year


New York


6/21/2018


Gross receipts exceed $500,000 and made more than 100 sales during preceding four sales tax quarters


Ohio


8/1/2019


Gross receipts greater than $100,000 or 200 or more transactions in the current or preceding calendar year.


Pennsylvania


7/1/2019


More than $100,000 in gross sales in the previous twelve months.


Texas


10/1/2019


Total Texas revenue of $500,000 or more in the preceding twelve calendar months


Utah


1/1/2019


Gross revenue of more than $100,000 or more than 200 separate transactions during previous or current calendar year


Washington


10/1/2018


Gross retail sales exceeding $100,000 in preceding or current year


Wyoming


2/1/2019


Gross revenue from sales of TPP, admissions or services of more than $100,000 or 200 or more separate transactions in prior or current year



Note:

1. Many states base their threshold on sales OR transactions, while some states base their threshold on sales AND transactions.

[Reference]:
https://www.salestaxinstitute.com/resources/economic-nexus-state-guide


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