Arizona economic nexus threshold
| Threshold | $100,000.00 |
|---|---|
| How the tests combine | the dollar test is the only test |
| Measured over | the previous or the current calendar year, whichever triggers first |
| Sales basis | gross sales, before any deduction |
| Do marketplace sales count toward it | no |
| In force since | 2023-01-01 |
| Rule last verified | 2026-07-31 |
Marketplace sales do NOT count toward the threshold
Arizona excludes marketplace-facilitated sales from the seller's own threshold. A sale where Amazon, Etsy, eBay or Walmart collected and remitted the tax does not count toward the Arizona figure.
StateWise still shows the total shipped into Arizona beside the measured figure, so the gap between the two is visible rather than implied.
What "measured over" is doing
A threshold is a number and a period, and the period is the part most charts omit. Arizona measures over the previous or the current calendar year, whichever triggers first. Two sellers with identical annual sales can sit on opposite sides of this line because their sales fall differently inside that window.
Source
Sales Tax Institute, Economic Nexus State Guide (chart dated 2026-05-04)
https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Last verified 2026-07-31. StateWise publishes the verification date beside every rule because a threshold with no date on it is a claim a reader cannot evaluate.
What this page does not tell you
- Whether what you sell is taxable in Arizona.
- Anything about home-rule local taxes, which are outside this tool.
- What happens to an obligation after sales fall back below a threshold.
- Any deadline. Crossing a threshold is the point at which a state expects a seller to look into registering, and that decision has lasting consequences in both directions.
Related: the full jurisdiction table, how StateWise counts your sales, and what StateWise reads, and what it ignores.