Puerto Rico economic nexus threshold
Puerto Rico (measured on your fiscal year). Read the caveat before the number: it changes what meeting this threshold means here.
| Caveat | measured on your fiscal year |
|---|---|
| Threshold | $100,000.00 or 200 transactions |
| How the tests combine | either the dollar test or the 200-transaction test triggers |
| Measured over | the seller's own accounting year |
| 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
Puerto Rico 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 Puerto Rico figure.
StateWise still shows the total shipped into Puerto Rico beside the measured figure, so the gap between the two is visible rather than implied.
The window here is the seller's own accounting year, not the calendar
Puerto Rico measures over the seller's own fiscal year. For a seller whose accounting year is the calendar year those are the same period, and for everyone else they are not. StateWise buckets by the shop's own dates rather than assuming a January start.
What "measured over" is doing
A threshold is a number and a period, and the period is the part most charts omit. Puerto Rico measures over the seller's own accounting year. 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 Puerto Rico.
- 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.