United States State Sales Tax Economic Nexus for Remote Sellers
State by state, when an out-of-state seller with no physical presence must register and collect sales tax after South Dakota v. Wayfair: each state's dollar and transaction threshold and which sales count, the period it is measured over, when collection must start, and how marketplace facilitators and their sellers are treated, all stated as at 1 October 2026 with the official source.
United States State Sales Tax Economic Nexus for Remote Sellers is a compliance framework from United States: 45 states, the District of Columbia and Alaska municipalities (ARSSTC) with 47 domains and 188 controls. The largest domains are Alabama – United States State Sales Tax Economic Nexus for Remote Sellers (4 controls), Alaska (local sales taxes through the ARSSTC) – United States State Sales Tax Economic Nexus for Remote Sellers (4 controls), Arizona – United States State Sales Tax Economic Nexus for Remote Sellers (4 controls). Every control below carries what it requires and what an assessor expects to see.
Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.
Framework Domains (47)
Alabama – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-M | Alabama: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-P | Alabama: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-R | Alabama: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-T | Alabama: economic nexus threshold test |
Alaska (local sales taxes through the ARSSTC) – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-M | Alaska (local sales taxes through the ARSSTC): marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-P | Alaska (local sales taxes through the ARSSTC): measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-R | Alaska (local sales taxes through the ARSSTC): registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-T | Alaska (local sales taxes through the ARSSTC): economic nexus threshold test |
Arizona – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-M | Arizona: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-P | Arizona: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-R | Arizona: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-T | Arizona: economic nexus threshold test |
Arkansas – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-M | Arkansas: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-P | Arkansas: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-R | Arkansas: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-T | Arkansas: economic nexus threshold test |
California – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-M | California: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-P | California: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-R | California: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-T | California: economic nexus threshold test |
Colorado – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-M | Colorado: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-P | Colorado: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-R | Colorado: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-T | Colorado: economic nexus threshold test |
Connecticut – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-M | Connecticut: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-P | Connecticut: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-R | Connecticut: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-T | Connecticut: economic nexus threshold test |
District of Columbia – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-M | District of Columbia: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-P | District of Columbia: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-R | District of Columbia: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-T | District of Columbia: economic nexus threshold test |
Florida – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-M | Florida: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-P | Florida: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-R | Florida: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-T | Florida: economic nexus threshold test |
Georgia – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-M | Georgia: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-P | Georgia: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-R | Georgia: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-T | Georgia: economic nexus threshold test |
Hawaii – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-M | Hawaii: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-P | Hawaii: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-R | Hawaii: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-T | Hawaii: economic nexus threshold test |
Idaho – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-M | Idaho: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-P | Idaho: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-R | Idaho: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-T | Idaho: economic nexus threshold test |
Illinois – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-M | Illinois: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-P | Illinois: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-R | Illinois: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-T | Illinois: economic nexus threshold test |
Indiana – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-M | Indiana: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-P | Indiana: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-R | Indiana: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-T | Indiana: economic nexus threshold test |
Iowa – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-M | Iowa: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-P | Iowa: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-R | Iowa: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-T | Iowa: economic nexus threshold test |
Kansas – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-M | Kansas: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-P | Kansas: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-R | Kansas: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-T | Kansas: economic nexus threshold test |
Kentucky – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-M | Kentucky: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-P | Kentucky: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-R | Kentucky: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-T | Kentucky: economic nexus threshold test |
Louisiana – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-M | Louisiana: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-P | Louisiana: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-R | Louisiana: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-T | Louisiana: economic nexus threshold test |
Maine – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-M | Maine: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-P | Maine: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-R | Maine: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-T | Maine: economic nexus threshold test |
Maryland – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-M | Maryland: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-P | Maryland: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-R | Maryland: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-T | Maryland: economic nexus threshold test |
Massachusetts – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-M | Massachusetts: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-P | Massachusetts: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-R | Massachusetts: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-T | Massachusetts: economic nexus threshold test |
Michigan – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-M | Michigan: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-P | Michigan: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-R | Michigan: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-T | Michigan: economic nexus threshold test |
Minnesota – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-M | Minnesota: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-P | Minnesota: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-R | Minnesota: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-T | Minnesota: economic nexus threshold test |
Mississippi – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-M | Mississippi: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-P | Mississippi: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-R | Mississippi: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-T | Mississippi: economic nexus threshold test |
Missouri – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-M | Missouri: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-P | Missouri: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-R | Missouri: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-T | Missouri: economic nexus threshold test |
Nebraska – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-M | Nebraska: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-P | Nebraska: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-R | Nebraska: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-T | Nebraska: economic nexus threshold test |
Nevada – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-M | Nevada: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-P | Nevada: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-R | Nevada: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-T | Nevada: economic nexus threshold test |
New Jersey – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-M | New Jersey: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-P | New Jersey: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-R | New Jersey: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-T | New Jersey: economic nexus threshold test |
New Mexico – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-M | New Mexico: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-P | New Mexico: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-R | New Mexico: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-T | New Mexico: economic nexus threshold test |
New York – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-M | New York: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-P | New York: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-R | New York: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-T | New York: economic nexus threshold test |
North Carolina – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-M | North Carolina: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-P | North Carolina: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-R | North Carolina: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-T | North Carolina: economic nexus threshold test |
North Dakota – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-M | North Dakota: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-P | North Dakota: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-R | North Dakota: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-T | North Dakota: economic nexus threshold test |
Ohio – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-M | Ohio: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-P | Ohio: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-R | Ohio: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-T | Ohio: economic nexus threshold test |
Oklahoma – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-M | Oklahoma: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-P | Oklahoma: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-R | Oklahoma: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-T | Oklahoma: economic nexus threshold test |
Pennsylvania – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-M | Pennsylvania: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-P | Pennsylvania: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-R | Pennsylvania: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-T | Pennsylvania: economic nexus threshold test |
Rhode Island – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-M | Rhode Island: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-P | Rhode Island: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-R | Rhode Island: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-T | Rhode Island: economic nexus threshold test |
South Carolina – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-M | South Carolina: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-P | South Carolina: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-R | South Carolina: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-T | South Carolina: economic nexus threshold test |
South Dakota – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-M | South Dakota: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-P | South Dakota: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-R | South Dakota: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-T | South Dakota: economic nexus threshold test |
Tennessee – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-M | Tennessee: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-P | Tennessee: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-R | Tennessee: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-T | Tennessee: economic nexus threshold test |
Texas – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-M | Texas: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-P | Texas: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-R | Texas: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-T | Texas: economic nexus threshold test |
Utah – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-M | Utah: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-P | Utah: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-R | Utah: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-T | Utah: economic nexus threshold test |
Vermont – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-M | Vermont: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-P | Vermont: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-R | Vermont: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-T | Vermont: economic nexus threshold test |
Virginia – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-M | Virginia: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-P | Virginia: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-R | Virginia: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-T | Virginia: economic nexus threshold test |
Washington – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-M | Washington: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-P | Washington: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-R | Washington: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-T | Washington: economic nexus threshold test |
West Virginia – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-M | West Virginia: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-P | West Virginia: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-R | West Virginia: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-T | West Virginia: economic nexus threshold test |
Wisconsin – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-M | Wisconsin: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-P | Wisconsin: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-R | Wisconsin: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-T | Wisconsin: economic nexus threshold test |
Wyoming – United States State Sales Tax Economic Nexus for Remote Sellers
| Code | Title |
|---|---|
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-M | Wyoming: marketplace facilitator rule |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-P | Wyoming: measurement period |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-R | Wyoming: registration and collection duty |
| united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-T | Wyoming: economic nexus threshold test |
What is United States State Sales Tax Economic Nexus for Remote Sellers and who does it apply to?
United States State Sales Tax Economic Nexus for Remote Sellers is a compliance framework from United States: 45 states, the District of Columbia and Alaska municipalities (ARSSTC) with 47 domains and 188 controls. State by state, when an out-of-state seller with no physical presence must register and collect sales tax after South Dakota v. Wayfair: each state's dollar and transaction threshold and which sales count, the period it is measured over, when collection must start, and how marketplace facilitators and their sellers are treated, all stated as at 1 October 2026 with the official source. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does United States State Sales Tax Economic Nexus for Remote Sellers actually require?
United States State Sales Tax Economic Nexus for Remote Sellers has 188 controls organised across 47 domains. The largest domains are Alabama – United States State Sales Tax Economic Nexus for Remote Sellers (4 controls), Alaska (local sales taxes through the ARSSTC) – United States State Sales Tax Economic Nexus for Remote Sellers (4 controls), Arizona – United States State Sales Tax Economic Nexus for Remote Sellers (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of United States State Sales Tax Economic Nexus for Remote Sellers do I already cover?
United States State Sales Tax Economic Nexus for Remote Sellers does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement United States State Sales Tax Economic Nexus for Remote Sellers?
Start your United States State Sales Tax Economic Nexus for Remote Sellers compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about United States State Sales Tax Economic Nexus for Remote Sellers requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 188 controls and track your progress.
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