U.S. Sales Tax Nexus Thresholds by State [2025 Update] – What Every Remote Seller Must Know
If you're a remote seller or eCommerce business shipping across state lines, understanding each state’s economic nexus rules is critical for sales tax compliance. With the rise of online sales, most U.S. states now enforce economic nexus laws—meaning you may be required to collect and remit sales tax even without a physical presence in that state.
This guide breaks down the 2025 sales tax nexus thresholds by state, including the sales dollar limits, transaction thresholds (if applicable), and how each state measures those thresholds. Verified using official state tax department sources, this blog is your go-to reference for navigating U.S. sales tax laws.
| State | Abbreviation | Threshold | Measurement Date |
|---|---|---|---|
| Alabama | AL | $250,000 | Previous calendar year |
| Alaska | AK | $100,000 | Previous calendar year |
| Arizona | AZ | $100,000 | Previous or current calendar year |
| Arkansas | AR | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| California | CA | $500,000 | Previous or current calendar year |
| Colorado | CO | $100,000 | Previous or current calendar year |
| Connecticut | CT | $100,000 or 200 ≥ transactions | 12-month period ending on September 30 |
| Delaware | DE | NaN | NaN |
| District of Columbia | DC | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Florida | FL | $100,000 | Previous calendar year |
| Georgia | GA | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Hawaii | HI | $100,000 or 200 ≥ transactions | Current or immediately preceding calendar year |
| Idaho | ID | $100,000 | Previous or current calendar year |
| Illinois | IL | $100,000 or 200 ≥ transactions | Preceding 12-month period |
| Indiana | IN | $100,000 | Previous or current calendar year |
| Iowa | IA | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Kansas | KS | $100,000 | Previous or current calendar year |
| Kentucky | KY | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Louisiana | LA | $100,000 | Previous or current calendar year |
| Maine | ME | $100,000 | Previous or current calendar year |
| Maryland | MD | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Massachusetts | MA | $100,000 | Previous or current calendar year |
| Michigan | MI | $100,000 or 200 ≥ transactions | Previous calendar year |
| Minnesota | MN | $100,000 or 200 ≥ transactions | Preceding 12-month period |
| Mississippi | MS | $250,000 | Preceding 12-month period |
| Missouri | MO | $100,000 | Previous twelve-month period reviewed quarterly |
| Montana | MT | NaN | NaN |
| Nebraska | NE | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Nevada | NV | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| New Hampshire | NH | NaN | NaN |
| New Jersey | NJ | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| New Mexico | NM | $100,000 | Previous calendar year |
| New York | NY | $500,000 or 100 ≥ transactions | Preceding 12-month period |
| North Carolina | NC | $100,000 | Previous or current calendar year |
| North Dakota | ND | $100,000 | Previous or current calendar year |
| Ohio | OH | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Oklahoma | OK | $100,000 | Previous or current calendar year |
| Oregon | OR | NaN | NaN |
| Pennsylvania | PA | $100,000 | Previous or current calendar year |
| Puerto Rico | PR | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Rhode Island | RI | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| South Carolina | SC | $100,000 | Previous or current calendar year |
| South Dakota | SD | $100,000 | Previous or current calendar year |
| Tennessee | TN | $100,000 | Preceding 12-month period |
| Texas | TX | $500,000 | Preceding 12-month period |
| Utah | UT | $100,000 | Previous or current calendar year |
| Vermont | VT | $100,000 or 200 ≥ transactions | Preceding 12-month period |
| Virginia | VA | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Washington | WA | $100,000 | Previous or current calendar year |
| West Virginia | WV | $100,000 or 200 ≥ transactions | Previous or current calendar year |
| Wisconsin | WI | $100,000 | Previous or current calendar year |
| Wyoming | WY | $100,000 or 200 ≥ transactions | Previous or current calendar year |
