New York economic nexus threshold

Published 2026-08-07, rules verified 2026-07-31

Threshold	$500,000.00 and 100 transactions
How the tests combine	both the dollar test and the 100-transaction test must be met
Measured over	the preceding four sales-tax quarters (March to May, June to August, September to November, December to February)
Sales basis	gross sales, before any deduction
Do marketplace sales count toward it	yes
In force since	2023-01-01
Rule last verified	2026-07-31

Marketplace sales DO count toward the threshold

When Amazon, Etsy, eBay or Walmart collects and remits the tax on a sale shipped to New York, that sale still counts toward the seller's own registration threshold here.

The tax got paid. The sale still counts. That is why a seller can be over the New York line while their Shopify admin alone shows them comfortably under it, and it is the column most published threshold charts leave out.

What "measured over" is doing

A threshold is a number and a period, and the period is the part most charts omit. New York measures over the preceding four sales-tax quarters (March to May, June to August, September to November, December to February). 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 New York.
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.