US economic-nexus thresholds

Now dataset-backed. The default NexusThresholds source is the us-tax-data dataset; the cited static table below is the fallback used when the dataset is disabled. The Wayfair model and the engine's use of the thresholds are unchanged.

After South Dakota v. Wayfair (2018), a remote seller with no physical presence can still owe sales tax once its sales into a state cross that state's economic nexus threshold. These thresholds are published and largely stable, so the engine ships them as a cited data table feeding a NexusThresholds source.

What the engine does with them

The us-sales-tax regime still asserts nexus from an explicit seller registration — it never infers nexus from a single invoice, because economic nexus turns on the seller's cumulative sales/transactions in the state over a measuring period, which one supply does not carry. What the threshold table adds:

When a supply resolves to a state where the seller is not registered, the NotRegistered assessment reason is annotated with that state's threshold — flagging the operator to check whether the Wayfair trigger has been crossed and a registration is now required.
NexusThreshold::describe() renders the figures for that annotation.

This package deliberately stops there. It does not decide whether a seller has crossed a threshold, because the figures alone cannot answer it: the verdict turns on the state's measuring period (rolling twelve months, previous calendar year, the four preceding VAT quarters) and on which sales basis it measures (gross, retail, taxable). A comparison made without those is a guess wearing the clothes of a determination. cboxdk/laravel-nexus models both, and reports Unknown when the seller's totals are measured on a different footing than the state uses.

Source


Source	Sales Tax Institute — Economic Nexus State Guide
URL	https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Retrieved	2026-07-17
Nature	An authoritative, dated practitioner compilation of each state's post-Wayfair threshold
Source class	`Cbox\Tax\Nexus\StaticNexusThresholds`

Transaction-count thresholds are being widely repealed — the dollar figure is the durable trigger. Re-verify against the state's own guidance before relying on a transaction count.

Thresholds

Dollar figures are the annual gross-sales trigger. "Combinator" is how the sales and transaction thresholds combine.

Threshold	States	Combinator
$500,000	California, Texas	sales only
$500,000 and 100 transactions	New York	both required
$250,000	Alabama, Mississippi	sales only
$100,000 and 200 transactions	Connecticut	both required
$100,000 or 200 transactions	Maryland, Michigan, Minnesota, Nebraska, Nevada, New Jersey, Rhode Island, Vermont	either trigger
$100,000	Alaska†, Arizona, Arkansas, Colorado, DC, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Missouri, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, South Dakota, Tennessee, Utah, Virginia, Washington, West Virginia, Wisconsin, Wyoming, Kentucky*	sales only

* Kentucky repealed its 200-transaction prong effective 2026-08-01 — HB 757 (2026 RS) amended KRS 139.340 and 139.450; the $100,000 gross-receipts threshold is unchanged. Verified against the Department of Revenue's own Sales Tax Facts, Summer 2026. The published dataset still carries the transaction prong on an open-ended window, so a deployment on the default source is applying a repealed test until us-tax-data is corrected and re-published; the static fallback here is right. † Alaska has no statewide sales tax; the $100,000 figure is the statewide threshold set by the Alaska Remote Seller Sales Tax Commission for local sales taxes.

No general sales tax — absent from the table (returns null): Delaware, Montana, New Hampshire, Oregon.

Honest scope

This is DATA that states amend. The table is a decision aid, not an automatic nexus determination — the engine will not register you or start collecting on its own. Verify your obligations with your tax advisor. Override any figure, or bind your own source, via Cbox\Tax\Contracts\NexusThresholds.