Wayfair Sales Tax Nexus Tracker (2026)

Since South Dakota v. Wayfair (2018), every sales-tax state can require remote sellers to register once they cross an economic-nexus threshold — typically $100,000 in annual sales or 200 separate transactions, but the numbers vary. Enter your state-by-state sales below to see your exposure.

Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (deductions, credits, filing status nuances, state-specific adjustments). Always seek financial or tax advice from a qualified CPA, Enrolled Agent, or tax attorney, or contact the IRS. Read our editorial scope →

Nexus triggered

0

No states currently meet their economic-nexus threshold.

Approaching (≥80%)

0

No states near a threshold.

Safe

0

Below 80% of every applicable prong in 0 state(s).

Marketplace facilitator sales

If you sell through Amazon, Etsy, eBay, Walmart, or another marketplace facilitator, the platform typically collects and remits sales tax on your behalf. All 45 sales-tax states have a facilitator law. You may still need to register for reporting purposes, and in some states facilitator sales count toward your own economic-nexus threshold even though you don't remit on them.

State-by-state sales

Enter your annual gross sales (USD) and separate transaction count into each state. The tracker compares against that state's Wayfair economic-nexus threshold and flags where you have nexus exposure.

Filter:

State	Sales ($)	Threshold	Sourcing	Status
AL Alabama	$	$250,000	destination	—
AK Alaska	$	$100,000 OR 200 txns	destination	—
AZ Arizona	$	$100,000	origin	—
AR Arkansas	$	$100,000 OR 200 txns	destination	—
CA California	$	$500,000	mixed	—
CO Colorado	$	$100,000	destination	—
CT Connecticut	$	$100,000 AND 200 txns	destination	—
DE Delaware	$	—	destination	No sales tax
DC District of Columbia	$	$100,000 OR 200 txns	destination	—
FL Florida	$	$100,000	destination	—
GA Georgia	$	$100,000 OR 200 txns	destination	—
HI Hawaii	$	$100,000 OR 200 txns	destination	—
ID Idaho	$	$100,000	destination	—
IL Illinois	$	$100,000 OR 200 txns	origin	—
IN Indiana	$	$100,000	destination	—
IA Iowa	$	$100,000	destination	—
KS Kansas	$	$100,000	destination	—
KY Kentucky	$	$100,000 OR 200 txns	destination	—
LA Louisiana	$	$100,000	destination	—
ME Maine	$	$100,000	destination	—
MD Maryland	$	$100,000 OR 200 txns	destination	—
MA Massachusetts	$	$100,000	destination	—
MI Michigan	$	$100,000 OR 200 txns	destination	—
MN Minnesota	$	$100,000 OR 200 txns	destination	—
MS Mississippi	$	$250,000	origin	—
MO Missouri	$	$100,000	origin	—
MT Montana	$	—	destination	No sales tax
NE Nebraska	$	$100,000 OR 200 txns	destination	—
NV Nevada	$	$100,000 OR 200 txns	destination	—
NH New Hampshire	$	—	destination	No sales tax
NJ New Jersey	$	$100,000 OR 200 txns	destination	—
NM New Mexico	$	$100,000	origin	—
NY New York	$	$500,000 AND 100 txns	destination	—
NC North Carolina	$	$100,000	destination	—
ND North Dakota	$	$100,000	destination	—
OH Ohio	$	$100,000 OR 200 txns	origin	—
OK Oklahoma	$	$100,000	destination	—
OR Oregon	$	—	destination	No sales tax
PA Pennsylvania	$	$100,000	origin	—
RI Rhode Island	$	$100,000 OR 200 txns	destination	—
SC South Carolina	$	$100,000	destination	—
SD South Dakota	$	$100,000	destination	—
TN Tennessee	$	$100,000	origin	—
TX Texas	$	$500,000	origin	—
UT Utah	$	$100,000 OR 200 txns	origin	—
VT Vermont	$	$100,000 OR 200 txns	destination	—
VA Virginia	$	$100,000 OR 200 txns	origin	—
WA Washington	$	$100,000	destination	—
WV West Virginia	$	$100,000 OR 200 txns	destination	—
WI Wisconsin	$	$100,000	destination	—
WY Wyoming	$	$100,000 OR 200 txns	destination	—

Origin- vs destination-based sourcing

How states source intrastate sales for tax rate purposes.

Origin-based (or mixed)

AZ, CA (mixed), IL, MS, MO, NM, OH, PA, TN, TX, UT, VA — the seller's location determines the rate for in-state sales. Remote sellers typically still source to destination.

Destination-based

The remaining sales-tax states use the buyer's ship-to address. Most remote-seller registrations require destination sourcing regardless of the state's intrastate rule.

9 no-income-tax states

No state income tax — but you may still have sales tax nexus.

Of these, only NH also has no sales tax. AK has local-only sales tax via the ARSSTC. FL, NV, SD, TN, TX, WA, and WY all enforce Wayfair-style economic nexus.

Need to compare combined state tax burdens?

Use the State Tax Comparison Calculator for income, SE, property, and sales tax.

Open comparison

Tax year 2026 · USD · OBBBA permanent law

Assumptions

Economic-nexus thresholds reflect each state's revenue-department guidance through 2025; check the state's site before registering.
Marketplace facilitator sales may count toward your seller threshold in some states even when the platform remits the tax.
Sales/use tax registration is separate from income-tax nexus, payroll nexus, and franchise/gross-receipts taxes.
The 5 states with no state sales tax (AK, DE, MT, NH, OR) appear for completeness — Alaska may still have local-only obligations.

Estimates only — not tax advice. Brackets, deductions and thresholds reflect the locked 2026 federal configuration. State amounts use each state's posted 2026 top-line rules and may differ from a full state-form computation. Always confirm complex situations with a qualified CPA, EA, or tax attorney.