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
- 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.
Ecommerce Success Blogs
Omnisend vs HubSpot for Shopify: The Honest Comparison
Most comparison articles about email marketing platforms end with "it depends on your business needs."
Nobody Told You About the Daily Grind of Running an Online Store
The hype says selling online is passive income. Real clients like The Missing Puzzle Piece, Bonefrog Coffee, Industrial Farm Co, and Dust Fume Mist show what eCommerce actually looks like — and where AI finally helps.
The Backwards P and Me: A Self-Publishing Confession
How I spent forty minutes asking an AI to delete bullets that weren't there.