New York needs both numbers, and its year does not start in January
Many states set a single line and you cross it or you do not. Ship more than $100,000 into Arizona and the threshold is met. There is one number, and one date on which it was passed.
New York is not shaped like that. Two things have to be true at once, and the period they are measured over is not the year, the calendar quarter, or the trailing twelve months. Both halves are easy to get wrong in the same direction, which is why this page exists.
The rule
| New York | |
|---|---|
| Dollar threshold | $500,000 |
| Transaction threshold | 100 |
| How they combine | AND, both must be met |
| Measured over | The preceding four sales tax quarters |
| Marketplace sales | Count toward the threshold |
Two things follow from the AND, and they point in opposite directions.
A seller with enormous revenue and few orders is under. $900,000 into New York across 60 orders does not meet the test, because 60 is not 100. (New York counts marketplace sales, so the figure that counts toward the threshold is the same $900,000 as the total shipped in. It is still under, on the other half.) High-ticket sellers sit here: furniture, equipment, wholesale-style B2B.
A seller with thousands of orders and modest revenue is also under. 4,000 orders into New York totalling $180,000 does not meet the test either, because $180,000 is not $500,000, and again both figures are the same $180,000.
Only the seller who is over on both lines is over. That is unusual. Of the 18 jurisdictions that still count transactions at all, all but these two use OR, where the transaction count is a second and easier way to be caught, so 200 small orders can meet a state's test on their own. In New York it works the other way: the transaction count is a second test the seller's own figures must also meet, which makes the threshold harder to reach, not easier.
Connecticut is the only other state built this way, at $100,000 and 200 transactions, over twelve months ending September 30. Everywhere else with a transaction test uses OR, or has no transaction test at all.
The quarters are not calendar quarters
This is the half that surprises people, and it is the half that moves crossing dates.
New York's sales tax quarters run:
| Quarter | Months |
|---|---|
| 1 | March, April, May |
| 2 | June, July, August |
| 3 | September, October, November |
| 4 | December, January, February |
So "the preceding four sales tax quarters" is a twelve-month window that ends on the last day of February, May, August or November, depending on when you are asking. It is never the calendar year, and it is never the trailing twelve months from today.
Consider a seller whose New York sales are seasonal and land mostly in November and December. Measured over the calendar year, those two months sit in the same period and add together. Measured over New York's quarters, November falls in quarter 3 and December falls in quarter 4, and the four-quarter window that contains both is a different span with a different starting point. The totals differ, and so does the date the seller first met the test.
Approximating this as a calendar year is a tempting simplification, and StateWise does not make it. New York's four-quarter window and Connecticut's September 30 window are not exotic edge cases; they are two of the largest markets in the country, and an approximation there produces a wrong crossing date on the worksheet you would hand an accountant. Window arithmetic over dates is cheap. There is no good reason to get it wrong.
What this looks like on your map
New York renders the same two figures every state does: everything shipped into New York, and the subset the state's own rule measures. Because New York counts marketplace-facilitated sales toward your threshold, those two figures are always the same here, and your Amazon and Etsy revenue into New York is doing real work toward the $500,000.
Where New York differs is what sits underneath. The verdict shows both tests and where you stand on each, because "you are at 78% of the dollar line" is a misleading summary if you are at 12 orders. A seller who watches only the dollar figure and sees it climbing can conclude a crossing is coming when it is not, and a seller who watches only the transaction count can conclude the same thing from the other side. Neither number means anything here on its own.
The window is shown too, named and with the start and end dates of the span being measured, so the period is something you can check rather than something you take on faith.
A worked example
One seller, sales into New York over the four sales tax quarters ending 2026-02-28:
| Amount | Orders | |
|---|---|---|
| Shopify | $214,000 | 71 |
| Amazon | $305,000 | 44 |
| Total into New York | $519,000 | 115 |
| Counts toward the threshold | $519,000 | 115 |
Both lines are met: $519,000 is over $500,000, and 115 is over 100. The seller meets New York's test.
Note what happens if you look at Shopify alone, which is what the Shopify admin shows: $214,000 and 71 orders, comfortably under on both. The marketplace revenue is what carries this seller over, and in New York it counts. That gap between the two views is the entire reason this product exists.
Now change one thing. Suppose the Amazon figure is the same $305,000 but across 20 orders rather than 44, because they are higher-ticket. The total is still $519,000, over the dollar line, but the count is 91, under 100. The seller has not met New York's test, despite being over on the money. A tool that reported the dollar threshold alone would tell them they had crossed. They had not.
What crossing does and does not mean
Meeting a state's economic nexus test is the point at which that state expects a seller to look into registering. It is not a bill, and it is not a statement that tax is owed on past sales. Registering where you did not need to carries its own cost: a permanent filing obligation in a state you may barely sell into, which does not go away when the sales do.
StateWise monitors and shows the arithmetic. It does not file, remit, register, or calculate tax at checkout, and it does not tell you that you owe anything. What to do about a crossing is a conversation for you and your accountant, and this page is not tax advice.
Sources. New York's thresholds, its AND combinator and its sales tax quarter definitions are carried in the versioned rule table with the citation and the date each row was last verified. The rule in force during the period being measured is the one applied, so a 2024 period is evaluated against the 2024 rule rather than today's. The per-state table, with every source, is at /thresholds.
Related: how the numbers are worked out, what a marketplace collecting tax does and does not do for you, when two states cannot be pinned down.