Free Tool

2026 Sales Tax Nexus Exposure Calculator

Estimate which US states you have likely crossed economic sales tax nexus in. Plug in your last 12 months of US revenue and transaction count. The calculator runs your sales against every state's 2026 threshold using population-proportional revenue distribution.

Seven years after the Supreme Court's Wayfair v South Dakota decision, 45 US jurisdictions enforce economic sales tax nexus. Most use a $100,000 threshold. 17 states have dropped the 200-transaction test entirely (most recently Illinois on January 1, 2026 and Kentucky on August 1, 2026). 4 high-revenue states (California, Texas, Tennessee, New York) sit at $500,000. Alabama and Mississippi at $250,000.

This calculator uses Census ACS 2023 state population shares to distribute your annual US revenue across the 50 states plus DC. It compares each state's estimated revenue against that state's 2026 nexus threshold and flags whether you have likely crossed it. The full per-state breakdown, including marketplace facilitator treatment, lives in our 2026 nexus analysis.

Important caveat: Real DTC brands over-index high-income coastal markets, so California, New York, and Massachusetts exposure usually arrives earlier than population-proportional models suggest. And this calculator only models ECONOMIC nexus. PHYSICAL nexus (Amazon FBA warehouse storage, employees, 3PL inventory) can trigger nexus in a state regardless of revenue and is the biggest blind spot in any nexus calculator.

Your Numbers

All fields update results in real time.

Annual US Revenue

Last 12 months, all channels combined

Average Order Value

Used to estimate transaction count for states still using the 200-tx test

Include marketplace sales

CA, LA, AK include Amazon sales. Most other states don't. Conservative default: include.

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Results

Likely owe

states crossed threshold

At risk

80-100% of threshold

Safe

below 80% of threshold

No state tax

NH, OR, MT, DE

State	Est. revenue	Threshold	Status

Source: Avalara + Sales Tax Institute (May 2026 snapshot); Census ACS 2023 population shares. NOT legal or tax advice. Does not model physical nexus (FBA warehouse storage, employees, 3PL inventory). For the full methodology see the companion blog post.

Frequently Asked Questions

What is economic sales tax nexus?

Economic nexus is a sales-volume test that requires a remote seller to register, collect, and remit sales tax in a state once its sales into that state cross a threshold (most commonly $100,000 in annual sales). The Supreme Court enabled it via South Dakota v Wayfair in 2018. In 2026, 45 US jurisdictions enforce economic nexus.

How many states require a remote seller to collect sales tax in 2026?

45 US jurisdictions: 49 states plus DC, minus the 4 NOMAD states with no state sales tax (New Hampshire, Oregon, Montana, Delaware). Alaska has no state sales tax but the Alaska Remote Seller Sales Tax Commission administers a $100,000 threshold for participating local jurisdictions.

Which states still use the 200-transaction nexus test in 2026?

15 states plus DC still use the "$100,000 or 200 transactions" test: Arkansas, DC, Georgia, Hawaii, Maryland, Michigan, Minnesota, Nebraska, Nevada, New Jersey, Ohio, Rhode Island, Vermont, Virginia, West Virginia. Connecticut uses a $100K AND 200 transactions test (functionally protective). Illinois dropped the 200-tx test January 1, 2026 and Kentucky drops it August 1, 2026.

Do Amazon FBA sales count toward my own sales tax nexus threshold?

It depends on the state. California, Louisiana, and the Alaska Remote Seller Commission explicitly INCLUDE marketplace-facilitated sales (Amazon, Walmart) in your seller threshold. Alabama, Arizona, Arkansas, Colorado, Illinois EXCLUDE them. For ambiguous states, the conservative default is to include marketplace sales. Separately, Amazon FBA storage creates physical nexus regardless of revenue.