September 13, 2023

Economic Nexus by State Following South Dakota v. Wayfair

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.

Download the latest version of the Economic Nexus by State chart.

Updated 4/22/2024

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