Back to Frameworks

United States State Sales Tax Economic Nexus for Remote Sellers

United States: 45 states, the District of Columbia and Alaska municipalities (ARSSTC)
vCompiled 1 October 2026 from state statutes and revenue guidance current on that date
47 domains
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.

Verified

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.

Maintained by Gerard Blokdyk

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

4 controls
Controls in the Alabama – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-MAlabama: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-PAlabama: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-RAlabama: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AL-TAlabama: economic nexus threshold test

Alaska (local sales taxes through the ARSSTC) – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Alaska (local sales taxes through the ARSSTC) – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-MAlaska (local sales taxes through the ARSSTC): marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-PAlaska (local sales taxes through the ARSSTC): measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-RAlaska (local sales taxes through the ARSSTC): registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AK-TAlaska (local sales taxes through the ARSSTC): economic nexus threshold test

Arizona – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Arizona – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-MArizona: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-PArizona: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-RArizona: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AZ-TArizona: economic nexus threshold test

Arkansas – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Arkansas – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-MArkansas: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-PArkansas: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-RArkansas: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::AR-TArkansas: economic nexus threshold test

California – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the California – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-MCalifornia: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-PCalifornia: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-RCalifornia: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CA-TCalifornia: economic nexus threshold test

Colorado – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Colorado – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-MColorado: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-PColorado: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-RColorado: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CO-TColorado: economic nexus threshold test

Connecticut – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Connecticut – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-MConnecticut: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-PConnecticut: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-RConnecticut: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::CT-TConnecticut: economic nexus threshold test

District of Columbia – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the District of Columbia – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-MDistrict of Columbia: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-PDistrict of Columbia: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-RDistrict of Columbia: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::DC-TDistrict of Columbia: economic nexus threshold test

Florida – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Florida – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-MFlorida: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-PFlorida: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-RFlorida: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::FL-TFlorida: economic nexus threshold test

Georgia – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Georgia – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-MGeorgia: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-PGeorgia: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-RGeorgia: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::GA-TGeorgia: economic nexus threshold test

Hawaii – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Hawaii – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-MHawaii: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-PHawaii: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-RHawaii: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::HI-THawaii: economic nexus threshold test

Idaho – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Idaho – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-MIdaho: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-PIdaho: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-RIdaho: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ID-TIdaho: economic nexus threshold test

Illinois – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Illinois – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-MIllinois: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-PIllinois: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-RIllinois: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IL-TIllinois: economic nexus threshold test

Indiana – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Indiana – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-MIndiana: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-PIndiana: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-RIndiana: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IN-TIndiana: economic nexus threshold test

Iowa – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Iowa – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-MIowa: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-PIowa: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-RIowa: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::IA-TIowa: economic nexus threshold test

Kansas – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Kansas – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-MKansas: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-PKansas: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-RKansas: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KS-TKansas: economic nexus threshold test

Kentucky – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Kentucky – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-MKentucky: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-PKentucky: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-RKentucky: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::KY-TKentucky: economic nexus threshold test

Louisiana – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Louisiana – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-MLouisiana: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-PLouisiana: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-RLouisiana: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::LA-TLouisiana: economic nexus threshold test

Maine – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Maine – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-MMaine: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-PMaine: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-RMaine: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ME-TMaine: economic nexus threshold test

Maryland – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Maryland – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-MMaryland: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-PMaryland: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-RMaryland: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MD-TMaryland: economic nexus threshold test

Massachusetts – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Massachusetts – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-MMassachusetts: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-PMassachusetts: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-RMassachusetts: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MA-TMassachusetts: economic nexus threshold test

Michigan – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Michigan – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-MMichigan: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-PMichigan: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-RMichigan: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MI-TMichigan: economic nexus threshold test

Minnesota – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Minnesota – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-MMinnesota: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-PMinnesota: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-RMinnesota: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MN-TMinnesota: economic nexus threshold test

Mississippi – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Mississippi – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-MMississippi: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-PMississippi: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-RMississippi: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MS-TMississippi: economic nexus threshold test

Missouri – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Missouri – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-MMissouri: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-PMissouri: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-RMissouri: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::MO-TMissouri: economic nexus threshold test

Nebraska – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Nebraska – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-MNebraska: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-PNebraska: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-RNebraska: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NE-TNebraska: economic nexus threshold test

Nevada – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Nevada – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-MNevada: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-PNevada: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-RNevada: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NV-TNevada: economic nexus threshold test

New Jersey – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the New Jersey – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-MNew Jersey: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-PNew Jersey: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-RNew Jersey: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NJ-TNew Jersey: economic nexus threshold test

New Mexico – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the New Mexico – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-MNew Mexico: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-PNew Mexico: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-RNew Mexico: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NM-TNew Mexico: economic nexus threshold test

New York – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the New York – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-MNew York: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-PNew York: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-RNew York: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NY-TNew York: economic nexus threshold test

North Carolina – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the North Carolina – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-MNorth Carolina: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-PNorth Carolina: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-RNorth Carolina: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::NC-TNorth Carolina: economic nexus threshold test

North Dakota – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the North Dakota – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-MNorth Dakota: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-PNorth Dakota: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-RNorth Dakota: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::ND-TNorth Dakota: economic nexus threshold test

Ohio – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Ohio – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-MOhio: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-POhio: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-ROhio: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OH-TOhio: economic nexus threshold test

Oklahoma – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Oklahoma – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-MOklahoma: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-POklahoma: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-ROklahoma: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::OK-TOklahoma: economic nexus threshold test

Pennsylvania – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Pennsylvania – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-MPennsylvania: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-PPennsylvania: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-RPennsylvania: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::PA-TPennsylvania: economic nexus threshold test

Rhode Island – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Rhode Island – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-MRhode Island: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-PRhode Island: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-RRhode Island: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::RI-TRhode Island: economic nexus threshold test

South Carolina – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the South Carolina – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-MSouth Carolina: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-PSouth Carolina: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-RSouth Carolina: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SC-TSouth Carolina: economic nexus threshold test

South Dakota – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the South Dakota – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-MSouth Dakota: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-PSouth Dakota: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-RSouth Dakota: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::SD-TSouth Dakota: economic nexus threshold test

Tennessee – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Tennessee – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-MTennessee: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-PTennessee: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-RTennessee: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TN-TTennessee: economic nexus threshold test

Texas – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Texas – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-MTexas: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-PTexas: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-RTexas: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::TX-TTexas: economic nexus threshold test

Utah – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Utah – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-MUtah: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-PUtah: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-RUtah: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::UT-TUtah: economic nexus threshold test

Vermont – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Vermont – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-MVermont: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-PVermont: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-RVermont: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VT-TVermont: economic nexus threshold test

Virginia – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Virginia – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-MVirginia: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-PVirginia: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-RVirginia: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::VA-TVirginia: economic nexus threshold test

Washington – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Washington – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-MWashington: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-PWashington: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-RWashington: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WA-TWashington: economic nexus threshold test

West Virginia – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the West Virginia – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-MWest Virginia: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-PWest Virginia: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-RWest Virginia: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WV-TWest Virginia: economic nexus threshold test

Wisconsin – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Wisconsin – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-MWisconsin: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-PWisconsin: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-RWisconsin: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WI-TWisconsin: economic nexus threshold test

Wyoming – United States State Sales Tax Economic Nexus for Remote Sellers

4 controls
Controls in the Wyoming – United States State Sales Tax Economic Nexus for Remote Sellers domain of United States State Sales Tax Economic Nexus for Remote Sellers — 4 controls
CodeTitle
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-MWyoming: marketplace facilitator rule
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-PWyoming: measurement period
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-RWyoming: registration and collection duty
united-states-state-sales-tax-economic-nexus-for-remote-sellers::WY-TWyoming: 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.

Start Your Compliance Journey

Create a free account to run self-assessments, get AI advisory, and track your compliance progress across 868 frameworks.

Get Started Free →

Free forever — no credit card required