Administrative Enforcement Date:
2/1/2019
7/1/2017
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in WY sales in current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year
Wyoming
Administrative Enforcement Date:
10/1/2018 through 3/13/2019
1/1/2018
Legal Effective Date:
Economic Nexus Threshold:
Remote seller has $100,000 of cumulative gross receipts to WA customers, OR 200 separate sales transactions in WA.
Washington
Administrative Enforcement Date:
10/1/2018
Since at least 4/18/2018
Legal Effective Date:
Economic Nexus Threshold:
$100,000 gross annual sales into WI (taxable and nontaxable sales), OR 200 separate annual sales transactions
Wisconsin
Administrative Enforcement Date:
7/1/2018
7/1/2018
Legal Effective Date:
Economic Nexus Threshold:
During any 12 month period remote seller has $100,000 of VT sales, OR 200 separate sales transactions in VT and engages in regular, systematic, or seasonal solicitation
Vermont
Administrative Enforcement Date:
1/1/2019
1/1/2019
Legal Effective Date:
Economic Nexus Threshold:
In the previous or current calendar year, $100,000 in gross revenue into UT from the sale of TPP, any product transferred electronically, or services; OR 200 or more separate transactions of such sales
Utah
Tennessee
Administrative Enforcement Date:
11/1/2018
11/1/2018
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in gross revenue from the sales of TPP, products transferred electronically, and services delivered into SC in the previous or current calendar year.
South Carolina
Administrative Enforcement Date:
11/1/2018
11/1/2018
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in SD sales in current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year
South Dakota
Administrative Enforcement Date:
8/17/2017
8/17/2017
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in RI sales in the prior calendar year, OR 200 separate sales transactions in the prior calendar year
Rhode Island
Administrative Enforcement Date:
7/1/2019
4/1/2018 (delayed until 4/1/2019 for remote sellers of digital products)
Legal Effective Date:
Economic Nexus Threshold:
In the previous 12 months, made more than $100,000 of gross sales
into Pennsylvania.
Pennsylvania
Oklahoma
Administrative Enforcement Date:
1/1/2018 through 7/31/2019
1/1/2018
Legal Effective Date:
Economic Nexus Threshold:
Use in-state software to sell or lease TPP or services in excess of $500,000 in the current or prior calendar year, or enter into an agreement with a person to provide a content distribution network and make sales in excess of $500,000 in current or prior calendar year
Ohio
Administrative Enforcement Date:
11/1/2018
11/1/2018
Legal Effective Date:
Economic Nexus Threshold:
Seller’s gross revenue from delivery of TPP, specified digital product, or services into NJ in the calendar year exceeds $100,000, OR 200 separate transactions
New Jersey
Administrative Enforcement Date:
1/1/2019
1/1/2019
Legal Effective Date:
Economic Nexus Threshold:
Sales of $100,000 or more, OR 200 separate transactions into NE annually.
Nebraska
Administrative Enforcement Date:
11/1/2018
10/1/2018
Legal Effective Date:
Economic Nexus Threshold:
Gross revenue of retail sales into NV in the prior or current year is greater than $100,000 OR the business conducts 200 or more retail sales into the state.
Nevada
Administrative Enforcement Date:
9/1/2018
12/1/2017
Legal Effective Date:
Economic Nexus Threshold:
Sales that exceed $250,000 in any consecutive 12-month period.
Mississippi
Administrative Enforcement Date:
10/1/2018
10/1/2018
Legal Effective Date:
Economic Nexus Threshold:
Sales into MI (both taxable and non-taxable) exceeding $100,000, OR a seller that completes 200 or more separate transactions of sales into this state (both taxable and non-taxable) in the previous calendar year
Michigan
Administrative Enforcement Date:
10/1/2018
6/21/2018
Legal Effective Date:
Economic Nexus Threshold:
10 or more retail sales totaling $100,000 from outside MN to destinations within MN for a period of 12 consecutive months, or 100 or more retail sales from outside MN to destinations within MN for a period of 12 consecutive months; AND engages in any of the activities that demonstrate the regular or systematic solicitation of sales under Minnesota law
Minnesota
Administrative Enforcement Date:
10/1/2017 through 9/30/2019
10/1/2017
Legal Effective Date:
Economic Nexus Threshold:
Out-of-state internet vendors that have certain software or hardware in MA and who make sales of TPP or services in MA in excess of $500,000; AND who make such sales for delivery in MA in at least 100 transactions in the preceding calendar year have nexus in MA (i.e., “cookie” nexus)
Massachusetts
Administrative Enforcement Date:
10/1/2018
10/1/2018
Legal Effective Date:
Economic Nexus Threshold:
Vendors with more than $100,000 of gross revenue from the sale of TPP or taxable services delivered into MD, OR 200 or more separate transactions of such sales much register and collect sales tax.
Maryland
Administrative Enforcement Date:
7/1/2018
10/1/2017
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in ME sales in current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year
Maine
Administrative Enforcement Date:
1/1/2019
6/21/2018
Legal Effective Date:
Economic Nexus Threshold:
If during the previous or current calendar year, either: $100,000 from sales of TPP, products transferred electronically, or services; OR 200 separate transactions
Louisiana
Administrative Enforcement Date:
10/1/2018
7/1/2018
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in KY sales in current or prior calendar year delivered electronically or physically to KY, OR 200 separate sales transactions in current or prior calendar year delivered electronically or physically to KY
Kentucky
Iowa
Administrative Enforcement Date:
10/1/2018.
7/1/2017
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in IN sales in current or prior calendar year delivered electronically or physically to IN, OR 200 separate sales transactions in current or prior calendar year delivered electronically or physically to IN
Indiana
Administrative Enforcement Date:
10/1/2018
10/1/2018
Legal Effective Date:
Economic Nexus Threshold:
$100,000 in cumulative gross receipts from sales of TPP or services to purchasers in IL, OR 200 separate transactions for the sale of TPP or services to purchasers in IL (in prior
4 quarters)
Illinois
Administrative Enforcement Date:
7/1/2018
Legal Effective Date:
Economic Nexus Threshold:
In the current, or immediately preceding calendar year, $100,000 gross income or gross proceeds from the sale of TPP delivered in HI, services used or consumed in HI, or intangible property used in HI; OR 200 separate transactions from such sales
Hawaii
Georgia
Administrative Enforcement Date:
12/1/2018 through 6/30/2019
12/1/2018
Legal Effective Date:
Economic Nexus Threshold:
$250,000 in annual gross receipts AND 200 retail sales during the
12-mo period ended on Sept. 30th immediately preceding the monthly or quarterly period with respect to which such person’s liability for tax
is determined
Connecticut
Administrative Enforcement Date:
10/1/2018
1/1/2016
Legal Effective Date:
Economic Nexus Threshold:
$250,000 AL sales for previous calendar year, AND at least one other activity enumerated under Alabama law
Alabama
New York
In the immediately preceding four quarters, the cumulative total of gross receipts from sales of TPP delivered into NY exceeds $500,000, AND more than 100 sales of property delivered into NY.
Economic Nexus Threshold:
Legal Effective Date:
6/21/2018
6/21/2018
Administrative Enforcement Date:
North Carolina
$100,000 in NC gross retail sales in the current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year.
Economic Nexus Threshold:
Legal Effective Date:
1/1/2017
11/1/2018
Administrative Enforcement Date:
Colorado
$100,000 in gross revenue from the sale of TPP or services delivered into CO
Economic Nexus Threshold:
Legal Effective Date:
12/1/2018
6/1/2019
Administrative Enforcement Date:
West Virginia
$100,000 of goods or services into WV, OR 200 separate transactions for the delivery of goods and services in WV, during calendar year 2018
Economic Nexus Threshold:
Legal Effective Date:
1/1/2019
1/1/2019
Administrative Enforcement Date:
California
In the preceding or current calendar year, has total combined sales of TPP for delivery in this state by the retailer and all persons related to retailer that exceed $500,000.
Economic Nexus Threshold:
Legal Effective Date:
4/1/2019
4/1/2019
Administrative Enforcement Date:
Texas
Remote sellers "engaged in business" in Texas are subject to tax, unless they meet the safe harbor exemption, which is total Texas revenue in the preceding 12 calendar months less than $500,000.
Economic Nexus Threshold:
Legal Effective Date:
1/1/2019
10/1/2019
Administrative Enforcement Date:
District of Columbia
$100,000 in gross receipts from retail sales delivered into the District, OR 200 or more separate retail sales delivered into the District, in the previous or current calendar year
Economic Nexus Threshold:
Legal Effective Date:
1/1/2019
1/1/2019
Administrative Enforcement Date:
Remote seller has $100,000 of cumulative gross receipts to WA customers.
Economic Nexus Threshold:
Legal Effective Date:
Administrative Enforcement Date:
3/14/2019
3/14/2019
North Dakota
$100,000 in ND gross sales in current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year
Economic Nexus Threshold:
Legal Effective Date:
6/21/2018
3/14/2019
1/1/2019
10/1/2018 through 12/31/2018
Administrative Enforcement Date:
$100,000
in ND gross sales in current or prior
calendar year
Economic Nexus Threshold:
Legal Effective Date:
Administrative Enforcement Date:
Virginia
Receives more than $100,000 in gross revenue from retail sales in the previous or current calendar year; OR engages in 200 or more separate retail sales transactions in the previous or current calendar year.
Economic Nexus Threshold:
Legal Effective Date:
7/1/2019
7/1/2019
Administrative Enforcement Date:
Arkansas
In the previous calendar year or in the current calendar year, aggregate sales of TPP, taxable services, digital codes, or specified digital products subject to tax within AR or delivered to locations with AR exceeding $100,000; or 200 transactions.
Economic Nexus Threshold:
Legal Effective Date:
7/1/2019
7/1/2019
Administrative Enforcement Date:
Idaho
In the previous calendar year or the current calendar year, cumulative gross receipts from sales delivered into ID in excess of $100,000.
Economic Nexus Threshold:
Legal Effective Date:
6/1/2019
6/1/2019
Administrative Enforcement Date:
New Mexico
In the previous calendar year, total taxable gross receipts from sales, leases and licenses of TPP, sales of license and sales of services, and licenses for use of real property sourced to this state, of at least $100,000.
Economic Nexus Threshold:
Legal Effective Date:
7/1/2019
7/1/2019
Administrative Enforcement Date:
$250,000 in GA sales in current or prior calendar year delivered electronically or physically to GA, OR 200 separate sales transactions in current or prior calendar year delivered electronically or physically to GA.
Economic Nexus Threshold:
Legal Effective Date:
1/1/2019
1/1/2020
1/1/2020
1/1/2019
Administrative Enforcement Date:
$100,000 in GA sales in current or prior calendar year delivered electronically or physically to GA, OR 200 separate sales transactions in current or prior calendar year delivered electronically or physically to GA
Economic Nexus Threshold:
Legal Effective Date:
Administrative Enforcement Date:
Gross revenue from IA sales of $100,000 for an immediately preceding calendar year or current calendar year, OR makes IA sales in 200 separate transactions for an immediately preceding calendar year or current calendar year.
Economic Nexus Threshold:
Legal Effective Date:
1/1/2019
7/1/2019
7/1/2019
1/1/2019
Administrative Enforcement Date:
Gross revenue from IA sales of $100,000 for an immediately preceding calendar year or current calendar year.
Economic Nexus Threshold:
Legal Effective Date:
Administrative Enforcement Date:
"Remote seller," "marketplace facilitator" or "referrer has $10,000 in OK sales in prior 12 month period.
Economic Nexus Threshold:
Legal Effective Date:
4/10/2018 (election to register and collect or comply with use tax notice and reporting must be made by 7/1/2018)
11/1/2019
11/1/2019
7/1/2018 through 10/31/2019
Administrative Enforcement Date:
Remote sellers whose sales of TPP into OK worth at least $100,000 during the preceding or current calendar year.
Economic Nexus Threshold:
Legal Effective Date:
Administrative Enforcement Date:
Arizona
In the previous calendar year or in the current calendar year, the gross proceeds of sales or gross income derived from the remote seller’s business with customers in AZ is more than $200,000 for calendar year 2019; $150,000 for calendar year 2020; and $100,000 for calendar year 2021 and after.
Economic Nexus Threshold:
Legal Effective Date:
10/1/2019
10/1/2019
Administrative Enforcement Date:
Alaska*
Montana
No state sales tax
New Hampshire
No state sales tax
Oregon
No state sales tax
Delaware
No state sales tax
State Sales & Use Tax Matrix
Florida
Kansas
Missouri
$100,000 in annual gross receipts during the 12-mo period ended on Sept. 30th immediately preceding the monthly or quarterly period with respect to which such person's liability for tax is determined
Economic Nexus Threshold:
Legal Effective Date:
7/1/2019
Administrative Enforcement Date:
7/1/2019
KS imposes its sales and use tax collection requirements to the fullest extent permitted by law. Therefore, economic nexus thresholds are not stated in terms of dollars or number of transactions on remote sellers.
Economic Nexus Threshold:
Legal Effective Date:
10/1/2019
Administrative Enforcement Date:
10/1/2019
Sales within MA in the prior taxable year or the current taxable year exceed $100,000
Economic Nexus Threshold:
Legal Effective Date:
10/1/2019
10/1/2019
Administrative Enforcement Date:
In the current calendar year or the previous calendar year, seller’s gross receipts are greater than $100,000 or the seller has at least 200 transactions.
Economic Nexus Threshold:
Legal Effective Date:
8/1/2019
Administrative Enforcement Date:
8/1/2019
Rules for Remote Sellers
RULES FOR MARKETPLACE FACILITATORS
In the previous calendar year, remote seller’s statewide gross sales, including the marketplace facilitator’s statewide gross sales, from the sale of property, products or services delivered into the state meets or exceeds $100,000; OR 200 or more separate transactions.
Economic Nexus Threshold:
Legal Effective Date:
1/1/2020
1/1/2020
*Local Jurisdictions Only
Administrative Enforcement Date:
Remote seller engaged in regular and systematic solicitation in TN and sales in prior 12 months exceeded $500,000
Economic Nexus Threshold:
Legal Effective Date:
7/1/2019
10/1/2020
10/1/2020
10/1/2019
Administrative Enforcement Date:
Sales to consumers in Tennessee that exceed $100,000 during the previous 12-month period.
Economic Nexus Threshold:
Legal Effective Date:
Administrative Enforcement Date:
7/1/2018
Taxable remote sales in the previous calendar year in which the sum of the sales price exceeded $100,000.
Economic Nexus Threshold:
Legal Effective Date:
7/1/2021
7/1/2021
Administrative Enforcement Date:
During the current or immediately preceding calendar year, the retailer had in excess of $100,000 of cumulative gross receipts from sales by the retailer to customers in this state.
Economic Nexus Threshold:
Legal Effective Date:
7/1/2021
7/1/2021
Administrative Enforcement Date:
Seller's gross receipts from taxable sales from delivery of TPP into this state in the previous calendar year or current calendar year exceeds $100,000.
Economic Nexus Threshold:
Legal Effective Date:
1/1/2023
1/1/2023
Administrative Enforcement Date:
![](https://media-s3-us-east-1.ceros.com/bdo/images/2022/10/13/6e7eca0aa8c1ebdca2792cf437e82f37/processed-svg-missouri-market.svg)
Administrative Enforcement Date:
7/1/2019
Economic Nexus Threshold:
$100,000 in WY sales in current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year
Wyoming
Administrative Enforcement Date:
10/1/2018
Economic Nexus Threshold:
$100,000 of cumulative gross receipts to WA customers.
Washington
Administrative Enforcement Date:
1/1/2020
Economic Nexus Threshold:
$100,000 gross annual sales into WI (taxable and nontaxable sales), OR 200 separate annual sales transactions
Wisconsin
Administrative Enforcement Date:
6/1/2019
Economic Nexus Threshold:
During any 12-month period has $100,000 of VT sales, OR 200 separate sales transactions in VT
Vermont
Administrative Enforcement Date:
10/1/2019
Economic Nexus Threshold:
In the previous or current calendar year, $100,000 in gross revenue into UT from the sale of TPP, any product transferred electronically, or services; OR 200 or more separate transactions of such sales
Utah
Tennessee
Administrative Enforcement Date:
11/1/2018
Economic Nexus Threshold:
$100,000 in gross revenue from the sales of TPP, products transferred electronically, and services delivered into SC in the previous or current calendar year.
South Carolina
Administrative Enforcement Date:
3/1/2019
Economic Nexus Threshold:
$100,000 in SD sales in current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year
South Dakota
Administrative Enforcement Date:
7/1/2019
Economic Nexus Threshold:
$100,000 in RI sales in the prior calendar year, OR 200 separate sales transactions in the prior calendar year
Rhode Island
Administrative Enforcement Date:
7/1/2019
Economic Nexus Threshold:
In the previous 12 months, made more than $100,000 of gross sales
into Pennsylvania.
Pennsylvania
Oklahoma
Administrative Enforcement Date:
8/1/2019
Economic Nexus Threshold:
In the current calendar year or the previous calendar year, gross receipts are greater than $100,000 or at least 200 transactions.
Ohio
Administrative Enforcement Date:
11/1/2018
Economic Nexus Threshold:
Seller’s gross revenue from delivery of TPP, specified digital product, or services into NJ in the calendar year exceeds $100,000, OR 200 separate transactions
New Jersey
Administrative Enforcement Date:
4/1/2019
Economic Nexus Threshold:
Sales of $100,000 or more, OR 200 separate transactions into NE annually.
Nebraska
Administrative Enforcement Date:
10/1/2019
Economic Nexus Threshold:
Gross revenue of retail sales into NV in the prior or current year is greater than $100,000 OR the business conducts 200 or more retail sales into the state.
Nevada
Mississippi
Michigan
Administrative Enforcement Date:
10/1/2018
Economic Nexus Threshold:
10 or more retail sales totaling $100,000 from outside MN to destinations within MN for a period of 12 consecutive months, or 100 or more retail sales from outside MN to destinations within MN for a period of 12 consecutive months; AND engages in any of the activities that demonstrate the regular or systematic solicitation of sales under Minnesota law
Minnesota
Administrative Enforcement Date:
10/1/2019
Economic Nexus Threshold:
Sales within MA in the prior taxable year or the current taxable year
exceed $100,000
Massachusetts
Administrative Enforcement Date:
Economic Nexus Threshold:
Vendors with more than $100,000 of gross revenue from the sale of TPP or taxable services delivered into MD, OR 200 or more separate transactions of such sales much register and collect sales tax.
Maryland
Administrative Enforcement Date:
10/1/2019
Economic Nexus Threshold:
$100,000 in ME sales in current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year
Maine
Louisiana
Administrative Enforcement Date:
7/1/2019
Economic Nexus Threshold:
$100,000 in KY sales in current or prior calendar year delivered electronically or physically to KY, OR 200 separate sales transactions in current or prior calendar year delivered electronically or physically to KY
Kentucky
Iowa
Administrative Enforcement Date:
Economic Nexus Threshold:
$100,000 in IN sales in current or prior calendar year delivered electronically or physically to IN, OR 200 separate sales transactions in current or prior calendar year delivered electronically or physically to IN
Indiana
Administrative Enforcement Date:
1/1/2020
Economic Nexus Threshold:
$100,000 in cumulative gross receipts from sales of TPP or services to purchasers in IL, OR 200 separate transactions for the sale of TPP or services to purchasers in IL (in prior
4 quarters)
Illinois
Administrative Enforcement Date:
Economic Nexus Threshold:
In the current, or immediately preceding calendar year, $100,000 gross income or gross proceeds from the sale of TPP delivered in HI, services used or consumed in HI, or intangible property used in HI; OR 200 separate transactions from such sales
Hawaii
Georgia
Administrative Enforcement Date:
Economic Nexus Threshold:
$100,000 in annual gross receipts during the 12-mo period ended on Sept. 30th immediately preceding the monthly or quarterly period with respect to which such person's liability for tax is determined
Connecticut
Economic Nexus Threshold:
Alabama
New York
In the immediately preceding four quarters, the cumulative total of gross receipts from sales of TPP delivered into NY exceeds $500,000, AND more than 100 sales of property delivered into NY.
Economic Nexus Threshold:
6/1/2019
Administrative Enforcement Date:
North Carolina
Colorado
$100,000 in gross revenue from the sale of TPP or services delivered into CO
Economic Nexus Threshold:
10/1/2019
West Virginia
$100,000 of goods or services into WV, OR 200 separate transactions for the delivery of goods and services in WV, during calendar year
Economic Nexus Threshold:
7/1/2019
Administrative Enforcement Date:
California
In the preceding or current calendar year, has total combined sales of TPP for delivery in this state by the retailer and all persons related to retailer that exceed $500,000.
Economic Nexus Threshold:
10/1/2019
Administrative Enforcement Date:
Texas
Total Texas revenue in the preceding 12 calendar months is more than $500,000.
Economic Nexus Threshold:
10/1/2019
Administrative Enforcement Date:
District of Columbia
$100,000 in gross receipts from retail sales delivered into the District, OR 200 or more separate retail sales delivered into the District, in the previous or current calendar year
Economic Nexus Threshold:
4/1/2019
North Dakota
$100,000 in ND gross sales in current or prior calendar year.
Economic Nexus Threshold:
10/1/2019
Administrative Enforcement Date:
Virginia
Receives more than $100,000 in gross revenue from retail sales in the previous or current calendar year; OR engages in 200 or more separate retail sales transactions in the previous or current calendar year.
Economic Nexus Threshold:
7/1/2019
Administrative Enforcement Date:
Arkansas
In the previous calendar year or in the current calendar year, aggregate sales of TPP, taxable services, digital codes, or specified digital products subject to tax within AR or delivered to locations with AR exceeding $100,000; or 200 transactions.
Economic Nexus Threshold:
Idaho
In the previous calendar year or the current calendar year, cumulative gross receipts from sales delivered into ID in excess of $100,000.
Economic Nexus Threshold:
6/1/2019
Administrative Enforcement Date:
New Mexico
In the previous calendar year, total taxable gross receipts from sales, leases and licenses of TPP, sales of license and sales of services, and licenses for use of real property sourced to this state, of at least $100,000.
Economic Nexus Threshold:
7/1/2019
Administrative Enforcement Date:
Gross revenue from IA sales of $100,000 for an immediately preceding calendar year or current calendar year
Economic Nexus Threshold:
1/1/2019
Administrative Enforcement Date:
Marketplace facilitator or referrer has $10,000 in OK sales in prior
12-month period
Economic Nexus Threshold:
7/1/2018
Administrative Enforcement Date:
Arizona
In the previous calendar year or in the current calendar year, the gross proceeds of sales or gross income derived on behalf of marketplace sellers in AZ is more than $100,000.
Economic Nexus Threshold:
Alaska*
Montana
No state sales tax
New Hampshire
No state sales tax
Oregon
No state sales tax
Delaware
No state sales tax
State Sales & Use Tax Matrix
Florida
Kansas
Missouri
RULES FOR MARKETPLACE FACILITATORS
Rules for Remote Sellers
$250,000 AL sales for previous calendar year, AND at least one other activity enumerated under Alabama law
Administrative Enforcement Date:
Administrative Enforcement Date:
1/1/2020
7/1/2019
10/1/2018
1/1/2019
Administrative Enforcement Date:
10/1/2019
Administrative Enforcement Date:
7/1/2019
Administrative Enforcement Date:
7/1/2019
$100,000 in NC gross retail sales in the current or prior calendar year, OR 200 separate sales transactions in current or prior calendar year.
Economic Nexus Threshold:
2/1/2020
Administrative Enforcement Date:
Sales into MI (both taxable and non-taxable) exceeding $100,000, OR a seller that completes 200 or more separate transactions of sales into this state (both taxable and non-taxable) in the previous calendar year.
Economic Nexus Threshold:
Administrative Enforcement Date:
1/1/2020
In the previous calendar year, remote seller’s statewide gross sales, including the marketplace facilitator’s statewide gross sales, from the sale of property, products or services delivered into the state meets or exceeds $100,000; OR 200 or more separate transactions.
Economic Nexus Threshold:
Legal Effective Date:
1/1/2020
1/1/2020
*Local Jurisdictions Only
Administrative Enforcement Date:
Total value of the sales price of all retail sales, combined across all the marketplace sellers and the marketplace facilitator itself, equals or exceeds $100,000 in aggregate in the previous or current calendar year
Economic Nexus Threshold:
4/1/2020
Administrative Enforcement Date:
If during the previous or current calendar year, either: $100,000 from sales
of TPP, products transferred electronically, or services; OR 200 separate transactions
Economic Nexus Threshold:
7/1/2020
Administrative Enforcement Date:
Sales that exceed $250,000 in any consecutive 12-month period.
Economic Nexus Threshold:
7/1/2020
Administrative Enforcement Date:
The marketplace facilitator made or facilitated total sales to consumers in Tennessee of more than $100,000 during the previous 12-month period.
Economic Nexus Threshold:
10/1/2020
Administrative Enforcement Date:
Taxable remote sales in the previous calendar year in which the sum of the sales price exceeded $100,000.
Economic Nexus Threshold:
4/1/2020
Administrative Enforcement Date:
Kansas
Marketplace facilitator makes or facilitates the sale of property or services subject to tax in the state, on its own behalf or on behalf of one or more marketplace sellers, for delivery into this state in an amount exceeding $100,000.
Economic Nexus Threshold:
7/1/2021
Administrative Enforcement Date:
Seller's gross receipts from taxable sales from delivery of TPP into this state in the previous calendar year or current calendar year exceeds $100,000.
Economic Nexus Threshold:
Administrative Enforcement Date:
1/1/2023
![](https://media-s3-us-east-1.ceros.com/bdo/images/2022/10/13/1c0fc097e24501ac31458b3b1a36250b/processed-svg-missouri-market.svg)