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
Details, formula, and sources
Reference only; verify with the state DOR before relying on for filing.
Lookup by state into a per-state row with sales threshold (USD), optional transactions threshold, citation, and verified-on date.
Per-state department of revenue published nexus guidance, post-Wayfair (South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018)).
Each state's DOR site publishes its current nexus rule.
This 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.
Field names used by the API: state, 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