State Sales Tax Nexus Quick-Read
Post-Wayfair economic-nexus thresholds by state with citation and verified-on date.
Example
You enter
- State CA
You get
- State CA
- Sales threshold usd 500000
- Citation Cal. Rev. & Tax. Code 6203; CDTFA Wayfair guidance (eff. 2019-04-01)
- Verified on 2026-09-04
Checked against published worked examples from: California (Cal. Rev. & Tax. Code 6203, CDTFA Wayfair guidance (eff. 2019-04-01)).
Details, formula, and sources
ScopeReference only; verify with the state DOR before relying on for filing.
Formula or tableLookup by state into a per-state row with sales threshold (USD), optional transactions threshold, citation, and verified-on date.
Source and editionPer-state department of revenue published nexus guidance, post-Wayfair (South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018)).
Free accessEach state's DOR site publishes its current nexus rule.
What governsThis is legal information, not legal advice. Statutes and court rules change. Verify with current state code and a licensed attorney before relying on this for a filing or a deadline.
API field namesstate, sales_threshold_usd, citation, verified_on
- Threshold lookback prior or current calendar year (most states)post-Wayfair convention; verify per state
- Sales tax vs. use tax thresholds shown trigger collection / remittance obligation; consumer-side use-tax is separatestate tax convention