US economic nexus thresholds, by jurisdiction

Rules in force on Sep 16, 2026. 48 jurisdictions monitored: 46 states, the District of Columbia and Puerto Rico. Four states levy no sales tax at all and are not listed.

The column most charts leave out is "marketplace sales count toward your threshold". When Amazon, Etsy, eBay or Walmart collects and remits the tax on a sale, that sale still counts toward YOUR own registration threshold in 28 of these 48 jurisdictions, and in 2 more where published sources disagree and StateWise does not pick (see below). The tax got paid, and the sale still counts toward the threshold that state measures you against, which is why a seller can be over a state's line while their Shopify admin shows them comfortably under it.

Every row below is generated from the same versioned rule table the app evaluates against, with the source and the date we last checked it. Historical periods are evaluated against the rule that was in force at the time, not this one: a repeal does not reach backwards. Kentucky is the worked example.

Where sources disagree

These jurisdictions are recorded as disputed rather than resolved. Both readings are stated below and the app renders both verdicts side by side rather than picking one for you.

Louisiana

Sources disagree on Louisiana. The Louisiana Sales and Use Tax Commission for Remote Sellers, the authority that administers remote seller registration, states that a remote seller "should only consider direct sales for delivery into Louisiana" and that marketplace sales "may be excluded". The Sales Tax Institute Economic Nexus State Guide, the source StateWise seeds every other row from, records Louisiana as including marketplace sales toward the individual seller's threshold. StateWise defaults to the Commission, because it is the controlling authority and because counting marketplace sales here would warn a seller they had crossed a line the state says they had not. Both readings are shown with their own number and their own verdict, and neither is hidden. The Commission is the only authority that can settle this. Ask them before you register, and before you decide not to.

Massachusetts

Sources disagree on Massachusetts. The Sales Tax Institute Economic Nexus State Guide, the source StateWise seeds from, records marketplace-facilitated sales as excluded from the seller's own threshold. Vendor guides describe that exclusion as conditional and do not agree on the condition; StateWise does not cite those, because they sell competing services and disagree with each other on exactly this column, so no second source is named here. StateWise does not pick between the readings: both are shown in full, each with its own number and its own verdict. The Massachusetts Department of Revenue is the only authority that can settle it. Ask them before you register, and before you decide not to.

What this table does not tell you

• It does not model home-rule local taxes: Colorado cities, Alaska municipalities and Louisiana parishes each set their own rules and are outside this table.
• It does not cover trailing nexus, which is what happens to an obligation after you fall back below a threshold, and it names no registration deadlines.
• It says nothing about whether what you sell is taxable in a given state.
• Crossing a threshold is not the same as owing tax. It is the point at which a state expects you to look into registering, and that decision has permanent consequences either way.

A free evidence review

If you sell on Shopify plus at least one marketplace, we will spend half an hour on a screen share while you import your own channels, and walk through the arithmetic for every state: what was shipped there, what that state actually counts, which rule version applied, and the date any line was crossed. You keep the worksheet, PDF and CSV, at the end whether or not you keep using StateWise. It is a monitoring worksheet, not a nexus study.

You stay at the keyboard and your files stay on your machine. We never ask you to send us an order export, and we do not receive, open or keep a copy of anything. Everything happens in your own StateWise account, under the same Level 1 data posture the privacy policy describes, which is the only posture this product has.

It is a working session, not a sales call, and it has a hard limit. We will not tell you whether to register anywhere. That is a decision with permanent filing consequences and it belongs to you and a tax professional. What we can do is make sure the numbers you both look at are the right ones, and that they include the channels your Shopify admin cannot see.

Email [email protected] with your store URL and which marketplaces you sell on. Nothing else, and no attachments.

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