Learn more about taxpayer nexus, constitutional nexus requirements, physical presence standard, and much more. Click download to view the 2020 AICPA State Tax Nexus Guide.
- Sales and use Taxes
- Expanded nexus
- Click through nexus
- Affiliate nexus
- Cookie nexus
- Notice and Reporting
- The evolution of economic nexus
- Economic nexus
- Federal legislative attempts
- MTC voluntary disclosure - Income, franchise, and other state taxes
- P.L. 86-272
- Economic nexus for income and franchise taxes
- History of economic nexus cases
- Factor presence nexus
- Affiliate nexus and income taxes - The impact of teleworking and COVID-19 on state tax obligations
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| State | Click-Through Nexus Effective Date | Affiliate Nexus Effective Date | Economic Nexus Effective Date | Economic Nexus Threshold - $ Sales | AND/OR | Economic Nexus Threshold - # Orders | Marketplace Nexus Effective Date | |
|---|---|---|---|---|---|---|---|---|
| Alabama | AL | 8/24/2012 | 10/1/2018 | $250,000.00 | na | 1/1/2019 | ||
| Alaska | AK | $100,000.00 | OR | 200 | ||||
| Arizona | AZ | 10/1/2019 | $100,000.00 | |||||
| Arkansas | AR | 10/27/2011 | 10/27/2011 | 7/1/2019 | $100,000.00 | OR | 200 | 7/1/2019 |
| California | CA | 9/15/2012 | 9/15/2012 | 4/1/2019 | $500,000.00 | 10/1/2019 | ||
| Colorado | CO | 7/1/2014 | 7/1/2014 | 4/14/2019 | $100,000.00 | 10/1/2019 | ||
| Connecticut | CT | 5/4/2011 | 5/4/2011 | 12/1/2018 | $100,000.00 | AND | 200 | 12/1/2018 |
| D.C. | DC | 1/1/2019 | $100,000.00 | OR | 200 | 4/1/2019 | ||
| Florida | FL | 7/1/2021 | $100,000.00 | |||||
| Georgia | GA | 7/18/2012 | 10/1/2012 | 1/1/2020 | $100,000.00 | OR | 200 | |
| Hawaii | HI | 7/1/2018 | $100,000.00 | OR | 200 | 1/1/2020 | ||
| Idaho | ID | 7/1/2018 | 7/1/2008 | 6/1/2019 | $100,000.00 | 6/1/2019 | ||
| Illinois | IL | 1/1/2015 | 7/1/2011 | 10/1/2018 | $100,000.00 | OR | 200 | |
| Indiana | IN | 10/1/2018 | $100,000.00 | OR | 200 | 7/1/2019 | ||
| Iowa | IA | 1/1/2019 | 1/1/2019 | 1/1/2019 | $100,000.00 | 1/1/2019 | ||
| Kansas | KS | 10/1/2013 | 7/1/2013 | Any sales will trigger nexus | ||||
| Kentucky | KY | 10/1/2018 | $100,000.00 | OR | 200 | 7/1/2019 | ||
| Louisiana | LA | 4/1/2016 | 4/1/2016 | 7/1/2020 | $100,000.00 | OR | 200 | |
| Maine | ME | 10/9/2013 | 10/9/2013 | 7/1/2018 | $100,000.00 | |||
| Maryland | MD | 10/1/2018 | $100,000.00 | OR | 200 | 7/1/2019 | ||
| Massachusetts | MA | 10/1/2019 | $100,000.00 | |||||
| Michigan | MI | 10/1/2015 | 10/1/2015 | 10/1/2018 | $100,000.00 | OR | 200 | |
| Minnesota | MN | 7/1/2013 | 10/1/2018 | 10/1/2019 | $100,000.00 | OR | 200 | 10/1/2018 |
| Mississippi | MS | 9/1/2018 | $250,000.00 | na | ||||
| Missouri | MO | 8/28/2013 | 8/28/2013 | 1/1/2023 | $100,000.00 | 7/1/2020 | ||
| Nebraska | NE | 4/1/2019 | $100,000.00 | OR | 200 | 4/1/2019 | ||
| Nevada | NV | 10/1/2015 | 7/1/2015 | 11/1/2018 | $100,000.00 | OR | 200 | |
| New Jersey | NJ | 7/1/2014 | 11/1/2018 | $100,000.00 | OR | 200 | 1/1/2019 | |
| New Mexico | NM | 7/1/2019 | $100,000.00 | 7/1/2019 | ||||
| New York | NY | 5/8/2008 | 6/1/2009 | 6/24/2018 | $500,000.00 | AND | 100 | 6/1/2019 |
| North Carolina | NC | 8/7/2009 | 11/1/2018 | $100,000.00 | OR | 200 | 9/1/2019 | |
| North Dakota | ND | 10/1/2018 | $100,000.00 | OR | 200 | 10/1/2019 | ||
| Ohio | OH | 7/1/2015 | 7/1/2015 | 8/1/2019 | $100,000.00 | OR | 200 | |
| Oklahoma | OK | 11/1/2016 | 11/1/2019 | $100,000.00 | 4/10/2018 | |||
| Pennsylvania | PA | 12/1/2011 | 12/1/2011 | 7/1/2019 | $100,000.00 | 4/1/2018 | ||
| Rhode Island | RI | 8/17/2017 | 8/17/2017 | 8/17/2017 | $100,000.00 | OR | 200 | 8/17/2017 |
| South Carolina | SC | 11/01/2018 | $100,000.00 | OR | 200 | 4/26/2019 | ||
| South Dakota | SD | 7/1/2011 | 11/1/2018 | $100,000.00 | OR | 200 | 3/1/2019 | |
| Tennessee | TN | 7/1/2015 | 1/1/2014 | 10/1/2019 | $100,000.00 | |||
| Texas | TX | 1/1/2012 | 10/1/2019 | $500,000.00 | 9/1/2019 | |||
| Utah | UT | 7/1/2012 | 1/1/2019 | $100,000.00 | OR | 200 | 10/1/2019 | |
| Vermont | VT | 12/1/2015 | 7/1/2018 | $100,000.00 | OR | 200 | 7/1/2019 | |
| Virginia | VA | 9/1/2013 | 7/1/2019 | $100,000.00 | OR | 200 | 7/1/2019 | |
| Washington | WA | 9/1/2015 | 3/14/2019 | $100,000.00 | 1/1/2018 | |||
| West Virginia | WV | 1/1/2014 | 1/1/2019 | $100,000.00 | OR | 200 | 7/1/2019 | |
| Wisconsin | WI | 10/1/2018 | $100,000.00 | |||||
| Wyoming | WY | 2/1/2019 | $100,000.00 | OR | 200 | 7/1/2019 |