Sales Tax Nexus Calculator
Check sales tax nexus across all 50 states in 60 seconds. After the 2018 Wayfair ruling, any state where you cross a sales or transaction threshold can require you to register, collect, and remit sales tax — even without a physical presence.
Trailing 12 months. Gross, not net.
Many states use 200-transaction threshold even if $ is below limit.
Even = each selected state gets equal share. Weighted = adjust per state.
Greyed-out states (AK, DE, MT, NH, OR) have no statewide sales tax.
The Wayfair rule, in one paragraph
Before 2018, you only owed sales tax in states where you had physical presence — an office, a warehouse, or employees. The Supreme Court's South Dakota v. Wayfair decision changed that. Now any state with sales tax can require registration once you cross an "economic nexus" threshold — typically $100,000 in sales or 200 transactions per year. A few states have higher thresholds: California, New York, and Texas use $500K. Alabama and Mississippi use $250K. The five states with no statewide sales tax (NH, OR, MT, DE, AK) are exempt from this rule.
If you have nexus and haven't registered
- Back tax
States can collect 3+ years of unpaid sales tax. At 7% average rate × $200K sales × 3 years = $42,000 back tax owed.
- Civil penalty (25%)
Most states add a 25% civil penalty on top of the back tax. On the example above: +$10,500.
- Interest (~8%/yr simple)
States charge interest on unpaid back tax from the date it should have been remitted. Compounds the longer you go unregistered.
- Officer / personal liability
In many states (NY, CA, TX, IL), responsible officers are personally liable for unpaid sales tax — it survives bankruptcy and entity dissolution.
Sales thresholds at a glance
| Threshold | States |
|---|---|
| $500K | CA, NY, TX |
| $250K | AL, MS |
| $100K | All other sales-tax states (40+) |
| No tax | AK, DE, MT, NH, OR |
Want a deeper review?
This tool flags economic nexus from sales activity. The full Fruxal diagnostic adds: 4,200+ leak detectors, federal R&D credit eligibility, S-corp election analysis, vendor renegotiation opportunities, and state-specific incentives you may be missing.
Run the full diagnostic — free →Frequently asked questions
What is economic sales tax nexus?▾
Economic nexus is a tax obligation triggered by reaching a sales or transaction threshold in a state — even without physical presence. After the 2018 Wayfair ruling, every state with sales tax adopted economic nexus laws. Most thresholds are $100K in sales OR 200 transactions per year.
What happens if I have nexus but haven't registered?▾
States can pursue back taxes (typically 3 years), add a 25% civil penalty, and charge interest (around 8% annually). For a business with $200K of sales in an unregistered state, exposure can easily exceed $50,000.
Which states have the highest thresholds?▾
California, New York, and Texas all use $500K thresholds (vs the $100K standard). Alabama and Mississippi use $250K. New York and Connecticut use AND logic (both sales and transaction thresholds must be met) which is more lenient.
Are NH, OR, MT, DE, AK exempt?▾
Those five states have no statewide sales tax, so economic nexus does not apply. However, Alaska localities tax separately, and remote sellers shipping to those localities may still owe local sales tax.
This tool gives an estimated exposure based on standard thresholds and average rates. It is not legal advice. Verify with a qualified sales tax professional before registration decisions. Fruxal is not a CPA firm — we never call ourselves financial advisors.