Economic Nexus — Exceptions & Special Rules (verify first)

Economic Nexus — Exceptions & Special Rules (verify first)

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

  1. Export prior 12-month sales by ship-to state.
  2. Update “Last 12-mo Sales” in the table.
  3. Mark “Over Threshold?” and “Registered?” as needed.
  4. Collect resale certificates for wholesale orders.
  5. Track filing frequency once registered.

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