|
State
|
Nexus Effective Date
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Remote Seller Threshold
|
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Alabama
|
10/1/2018
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Sales of TPP of more than $250,000 in prior calendar year; No transaction threshold
|
|
Arizona
|
10/1/2019
|
Annual gross retail sales or income from online sales into Arizona is more than $200,000 in 2019, $150,000 in 2020 and $100,000 in 2021 and thereafter.
|
|
California
|
4/1/2019
|
The total combined sales exceed $500,000 during the preceding or current calendar year
|
|
Colorado
|
12/1/2018
|
Taxable sales of more than $100,000 in previous or current calendar year
|
|
Connecticut
|
12/1/2018
|
Taxable sales of more than $100,000 and 200 transactions 12-month period ending on September 30
|
|
Delaware
|
N/A
|
N/A
|
|
Georgia
|
1/1/2019
|
Effective 1/1/2020: Gross Revenue exceeding $100,000 or 200 or more separate retail sales in the previous or current calendar year.
|
|
Illinois
|
10/1/2018
|
Either cumulative gross receipts from Illinois sales of $100,000 or more, or 200 or more separate Illinois transactions
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|
Iowa
|
1/1/2019
|
Gross revenue from sales of $100,000 in previous or current calendar year
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|
Kentucky
|
10/1/2018
|
Gross receipts of $100,000 or more or 200 or more sales based on previous or current calendar year sales
|
|
Maryland
|
10/1/2018
|
Gross revenue exceeds $100,000 or 200 or more separate transactions during the previous or current calendar year
|
|
Massachusetts
|
10/1/2019
|
Massachusetts sales exceeding $100,000 during current or previous calendar year
|
|
Michigan
|
10/1/2018
|
Taxable and non-taxable sales exceeding $100,000 or 200 or more separate transactions in the previous calendar year
|
|
Nebraska
|
1/1/2019
|
Exceeds $100,000 in Nebraska retail sales or 200 or more separate transactions for delivery into NE in the prior or current calendar year
|
|
Nevada
|
10/1/2018
|
Gross revenue from retail sales greater than $100,000 or 200 or more retail sales in the prior or current year
|
|
New Jersey
|
11/1/2018
|
Gross revenue exceeds $100,000 or 200 or more separate transactions in prior or current calendar year
|
|
New York
|
6/21/2018
|
Gross receipts exceed $500,000 and made more than 100 sales during preceding four sales tax quarters
|
|
Ohio
|
8/1/2019
|
Gross receipts greater than $100,000 or 200 or more transactions in the current or preceding calendar year.
|
|
Pennsylvania
|
7/1/2019
|
More than $100,000 in gross sales in the previous twelve months.
|
|
Texas
|
10/1/2019
|
Total Texas revenue of $500,000 or more in the preceding twelve calendar months
|
|
Utah
|
1/1/2019
|
Gross revenue of more than $100,000 or more than 200 separate transactions during previous or current calendar year
|
|
Washington
|
10/1/2018
|
Gross retail sales exceeding $100,000 in preceding or current year
|
|
Wyoming
|
2/1/2019
|
Gross revenue from sales of TPP, admissions or services of more than $100,000 or 200 or more separate transactions in prior or current year
|
