Where does your business have Nexus?

U.S. map graphically illustrates the challenges online sellers face in sales tax compliance, due to the creative, aggressive and evolving actions by the various state regarding Nexus regulations.

You get it – the SCOTUS decision in Wayfair changes everything. But what should I do now? Take a look at the table below to answer the most pressing questions for you, your team and your business.

Nexus Map

Sales Tax just got more complex – here’s what you need to be ready.


The Supreme Court’s decision in South Dakota v. Wayfair, Inc. effectively overturned the physical-presence standard decided in Quill. The map below outlines various nexus approaches States have been pursuing as they look to collect sales tax on online sales. This map will be updated frequently to reflect changes expected over the coming months so come back here often.

We’ve also provided a simple check list for you to assess what you need to do next. Determine where you are today and what you need to get/remain compliant going forward.

Nexus Map

Economic Nexus, Sales Tax Chart (As of June 15, 2019)


*State *Sales/Revenue Threshold *Transaction Threshold *General Effective Date
Alabama $250,000 n/a October 1, 2018
Arkansas $100,000 200 July 1, 2019
California $500,000 200 April 1, 2019
Colorado $100,000 200 December 1, 2018
Connecticut $250,000 200 December 1, 2018
Georgia $250,000*** 200 January 1, 2019
Hawaii $100,000 200 July 1, 2018
Idaho $100,000 n/a June 1, 2018
Illinois $100,000 200 October 1, 2018
Indiana $100,000 200 October 1, 2018
Iowa $100,000 n/a January 1, 2018
Kentucky $100,000 200 October 1, 2018
Louisiana $100,000 200 January 1, 2019
Maine $100,000 200 July 1, 2018
Maryland $100,000 200 October 1, 2018
Massachusetts $500,000 100 **October 1, 2017
Michigan $100,000 200 October 1, 2018
Minnesota $100,000 100 October 1, 2018
Mississippi $250,000 n/a September 1, 2018
Nebraska $100,000 200 April 1, 2019
Nevada $100,000 200 November 1, 2018
New Jersey $100,000 200 November 1, 2018
New Mexico $100,000 n/a July 1, 2018
New York $300,000 100 January 15, 2019
North Carolina $100,000 n/a November 1, 2018
North Dakota $100,000 200 October 1, 2018
Ohio $500,000 n/a **January 1, 2018
Oklahoma $100,000 n/a July 1, 2018
Pennsylvania $100,000 n/a July 1, 2019
Rhode Island $100,000 200 March 29, 2019
South Carolina $100,000 n/a November 1, 2018
South Dakota $100,000 200 November 1, 2018
Tennessee $500,000 n/a July 1, 2019
Utah $100,000 200 January 1, 2019
Vermont $100,000 200 July 1, 2018
Virginia $100,000 200 July 1, 2019
Washington $100,000 n/a (3/14/2019) October 1, 2018
Washington DC $100,000 200 January 1, 2019
West Virginia $100,000 200 January 1, 2019
Wisconsin $100,000 200 October 1, 2018
Wyoming $100,000 200 February 1, 2019

*As of June 15, 2019. Different elements may have different effective dates. See state notices for latest developments.
**Pending litigation
***$100,000 effective 1/1/2020