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Economic Nexus — Exceptions & Special Rules (verify first)
Current as of September 24, 2025. Sources cited inline.
| Jurisdiction | Threshold / Rule | Notes | Source |
|---|---|---|---|
| Texas (home state) | $500,000 remote-seller safe harbor | Remote sellers under $500k prior 12 months not required to register. Single local use-tax rate option for remote sellers. | Texas Comptroller |
| California | $500,000 statewide sales | No transaction count. Applies to combined sales (incl. some non-taxable). District tax rules apply once threshold met. | CDTFA |
| New York | $500,000 AND 100 transactions | Both tests must be met in the prior four quarters. | NY DOR |
| Florida | $100,000 sales | No transaction count. | FL DOR |
| Washington | $100,000 sales | No transaction count. Separate B&O obligations may apply. | WA DOR |
| Alaska | $100,000 (local ARSSTC) | No state tax; local rules apply. Transaction count removed. | ARSSTC |
| Utah | $100,000 sales | 200-transaction trigger removed July 1, 2025. | UT DOR |
State-by-State Economic Nexus Checklist
How to use: Each quarter, fill “Last 12-mo Sales into State.” If “Over Threshold?” = Yes, register, collect, and file. Unless listed above, assume $100,000 sales threshold with no transaction count.
| State / DC | Threshold | Last 12-mo Sales | Over Threshold? | Registered? | Filing Frequency | Wholesale? | Notes |
|---|---|---|---|---|---|---|---|
| Texas | $500,000 (remote sellers) | Keep resale certs | Home state — already collecting | ||||
| California | $500,000 | Y/N | District taxes once threshold met | ||||
| New York | $500k & 100 txns | Y/N | Both tests required | ||||
| Florida | $100,000 | — | No txn count | ||||
| Washington | $100,000 | Y/N | B&O separate | ||||
| Alaska | $100,000 (local) | — | No state tax; ARSSTC | ||||
| Utah | $100,000 | Y/N | Txn trigger removed | ||||
| Other States | $100,000 (default) | Y/N | Check quarterly |
Quarterly Workflow
- Export prior 12-month sales by ship-to state.
- Update “Last 12-mo Sales” in the table.
- Mark “Over Threshold?” and “Registered?” as needed.
- Collect resale certificates for wholesale orders.
- Track filing frequency once registered.
