The decision of South Dakota v. Wayfair is causing states to enforce economic nexus laws to collect sales tax from out-of-state sellers with a connection to the state. These laws affect online retailers and multi-state businesses who collect revenue up to the threshold amount in a state.
To understand which states your business may be liable to pay sales and use tax in, we compiled a chart with each state’s economic nexus threshold, criteria and enforcement date. The chart is updated regularly as states adjust their requirements.
Updated 9/14/2023All Insights