Wayfair Economic Nexus 2026 Threshold Calculator by State
Wayfair economic nexus threshold rules require remote sellers to register and collect sales tax once they exceed a state's annual sales dollar amount or transaction count. Most states use $100,000 or 200 transactions; California, New York, and Texas use $500,000; Kansas has no minimum.
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Wayfair economic nexus threshold rules require remote sellers to register and collect sales tax once they exceed a state's annual sales dollar amount or transaction count. Most states use $100,000 or 200 transactions; California, New York, and Texas use $500,000; Kansas has no minimum.
What Wayfair Changed in 2018
In South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, June 2018), the US Supreme Court overturned the physical-presence rule from Quill (1992). States can now require remote sellers to collect sales tax based purely on economic activity — total dollar sales or transaction count into the state. Within 24 months, 45 of 46 sales-tax states adopted economic nexus laws. The South Dakota threshold the Court upheld was $100,000 in sales OR 200 transactions; many states copied it verbatim, others diverged.
2026 Thresholds Quick Reference
The most common 2026 thresholds: $100,000 or 200 transactions (about 30 states), $100,000 only (about 15 states, after states dropped the transaction count post-2021 simplification push), $250,000 (Alabama, Mississippi), $500,000 (California, New York, Texas — high-volume states), and $0 (Kansas — any sale into the state triggers registration). New York uniquely uses an AND test (both $500K and 100 transactions). Connecticut uses an AND test (both $100K and 200 transactions). Check the destination state's Department of Revenue for current rules before relying on this summary.
Registration Deadlines and What to Do Next
Most states require registration by the first day of the month following the month you crossed the threshold. Some give 30-60 days. Kansas requires registration before the first taxable sale. After registering: collect tax at the destination rate (states like CO, LA, AL use thousands of local jurisdictions — use a SaaS like TaxJar, Avalara, or Stripe Tax to automate), file returns monthly/quarterly/annually depending on volume, and remit. Failure to register after crossing nexus exposes you to uncollected tax + penalties + interest, often 25-50% of the back-tax owed.
Common Wayfair Nexus Mistakes
(1) Counting marketplace sales — Amazon, Etsy, eBay, Walmart Marketplace already collect and remit under marketplace facilitator laws. Most states exclude marketplace-facilitated sales from your nexus calculation, but a few (California, New York) include them. (2) Ignoring the AND/OR distinction — in Connecticut you only owe if you hit BOTH $100K AND 200 tx; in Georgia, either triggers. (3) Missing trailing-12-month lookback — some states use rolling 12 months, not calendar year. (4) Skipping Voluntary Disclosure Agreements (VDA) — if you already crossed nexus 2+ years ago, a VDA caps back-look to 3-4 years and waives penalties.
Last updated May 2026. Sources: South Dakota v. Wayfair (US Supreme Court 2018), individual state DOR websites, Streamlined Sales Tax Governing Board.