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 $100,000 in annual sales or 200 separate transactions, but the numbers vary. Enter your state-by-state sales below to see your exposure.
Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (deductions, credits, filing status nuances, state-specific adjustments). Always seek financial or tax advice from a qualified CPA, Enrolled Agent, or tax attorney, or contact the IRS. Read our editorial scope →
Nexus triggered
0
No states currently meet their economic-nexus threshold.
Approaching (≥80%)
0
No states near a threshold.
Safe
0
Below 80% of every applicable prong in 0 state(s).
Marketplace facilitator sales
State-by-state sales
Enter your annual gross sales (USD) and separate transaction count into each state. The tracker compares against that state's Wayfair economic-nexus threshold and flags where you have nexus exposure.
| State | Sales ($) | Txns | 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.
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.
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.
Use the State Tax Comparison Calculator for income, SE, property, and sales tax.