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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.
