Economic nexus: Find out where you’re on the hook to collect and file sales tax

Included transactions:

• Aggregated sales of taxable tangible personal property or services
  
• Taxable services
  
• Digital codes
  
• Specified digital products subject to Arkansas sales or use tax delivered into a state
  

Excluded transactions:

• Exempt sales
  
• Exempt services
  
• Sales made through a registered marketplace facilitator
  

Effective date:

July 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Total combined sales of tangible personal property delivered into the state by the retailer and all persons related to the retailer
  
• Nontaxable sales (e.g., sales for resale)
• Sales made through a registered marketplace facilitator

Excluded transactions:

• Services (taxable and exempt)

Effective date:

April 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Retail sales of tangible personal property delivered into the state
  
• Commodities delivered into the state
  
• Services (taxable and exempt) rendered in the state
  
• Exempt sales

Excluded transactions:

• Exempt wholesale sales
  

• Sales made through a registered marketplace facilitator

Effective date:

December 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $100,000 or 200 transactions prior to April 14, 2019

Included transactions:

• Gross receipts from tangible personal property (including digital products and SaaS) sold into the state
  
• Exempt sales
  
• Taxable services
  
• Sales made through a registered marketplace facilitator

Excluded transactions:

• Sales for resale
• Exempt services

Effective date:

July 1, 2019

Evaluation period:

Threshold applies to all transactions within the 12-month period ending on September 30 immediately preceding the monthly or quarterly period when liability is established

Previous threshold rules:

• $250,000 and 200 transactions prior to June 30, 2019
  

Included transactions:

• Gross receipts from tangible personal property sold into the state
  
• Exempt sales in sales threshold only

Excluded transactions:

• Sales for resale in transactions threshold only
• Exempt services
• Taxable services
• Digital products and SaaS

Included transactions:

• Taxable sales of tangible personal property delivered physically into the state
  

Excluded transactions:

• Exempt sales
  
• Services (taxable and exempt)
• Sales made through a registered marketplace facilitator

Effective date:

July 1, 2021

Evaluation period:

Previous calendar year

Included transactions:

• Gross revenue from retail sales of tangible personal property delivered electronically or physically to a location in the state for consumption, use, or storage in the state
  
• Exempt sales
  

Excluded transactions:

• Services (taxable and exempt)
  
• Exempt resales
  
• Sales made through a registered marketplace facilitator

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $250,000 or 200 transactions prior to January 1, 2020

Included transactions:

• Gross income or gross proceeds of tangible personal property delivered in the state
  
• Intangible property delivered in the state
  
• Services (taxable and exempt) delivered or consumed in the state
  
• Exempt sales

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

July 1, 2018

Evaluation period:

Current or previous calendar year; applies to tax years beginning January 1, 2018

Included transactions:

• Cumulative gross receipts from sales including taxable products and taxable services delivered into the state
  
• Exempt sales
  
• Exempt services
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

June 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Cumulative gross receipts from sales
  
• Exempt sales
  

Excluded transactions:

• Occasional sales
  
• Sales for resale
  
• Services
  
• Sales made through a registered marketplace facilitator
  

Effective date:

October 1, 2018 (for state use tax)
January 1, 2021 (for local use tax)

Evaluation period:

Quarterly review based on preceding 12-month period

Previous threshold rules:

• Sales made through a marketplace facilitator excluded as of January 1, 2020

Included transactions:

• Gross revenue from sales of tangible personal property
  
• Electronically delivered products into the state
  
• Electronically delivered services into the state
  
• Exempt sales
  
• Services (taxable and exempt) 
• Sales for resale

Excluded transactions:

• Sales made through a registered marketplace facilitator

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $100,000 in sales or 200 transactions prior to January 1, 2024

Included transactions:

• Gross revenue from sales of tangible personal property
  
• Specified electronically delivered products
  
• Electronically delivered services into the state
  
• Exempt sales
  
• Services (taxable and exempt) 
• Sales for resale

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $100,000 or 200 transactions prior to July 1, 2019

Included transactions:

• Cumulative gross receipt from sales by the retailer to customers in Kansas
  
• Exempt sales
  
• Services (taxable and exempt)
• Digital products and SaaS
  
• Sales made through a registered marketplace facilitator

• For marketplace facilitators, threshold is based on taxable sales

Excluded transactions:

• None
  

Effective date:

July 1, 2021

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross receipts from sales of tangible personal property delivered or transferred electronically into the commonwealth
  
• Digital property delivered or transferred electronically into the commonwealth 
  
• Exempt sales
  
• Taxable services

• Sales made through a registered marketplace facilitator

Excluded transactions:

• Exempt services

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• Taxable services excluded prior to January 1, 2023

Included transactions:

• Gross revenue from sales of products delivered into the state
  
• Electronically transferred products
  
• Services (taxable and exempt) rendered in the state
• Exempt sales
• For marketplace facilitators, threshold is based on remote retail sales

Excluded transactions:

• Sales made through a registered marketplace facilitator

Effective date:

July 1, 2020

Evaluation period:

Current or previous calendar year

Previous threshold rules: 

• $100,000 in sales or 200 transactions, prior to August 1, 2023

Included transactions:

• Gross sales of tangible personal property delivered into the state
  
• Taxable services delivered into the state
  
• Exempt sales
  

Excluded transactions:

• Exempt services
  
• Sales made through a registered marketplace facilitator

Effective date:

July 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $100,000 in sales or 200 transactions, prior to January 1, 2022

Included transactions:

• Gross revenue from sales of tangible personal property delivered into the state
  
• Sales of software delivered into the state
  
• Digital goods delivered into the state
  
• Exempt sales of tangible personal property 
  
• Exempt sales of software
  
• Exempt sales of digital goods
  
• Taxable services

• Sales made through a registered marketplace facilitator

Excluded transactions:

• Exempt services
  

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year    

Included transactions:

• Sales of tangible personal property delivered into the commonwealth
  
• Services (taxable and exempt) rendered in the commonwealth
• Exempt sales

Excluded transactions:

• Sales made through a registered marketplace facilitator

Effective date:

October 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Sales of tangible personal property delivered into the state
  
• Services (taxable and exempt) rendered in the state
• Exempt sales
• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

September 30, 2018

Evaluation period:

Previous calendar year

Included transactions:

• Retail sales made into the state from outside the state
  
• Taxable services
  
• Exempt sales
  
• Sales to tax-exempt entities
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• Sales for resale 
  
• Exempt services
  
• Taxable resales
  

Effective date:

October 1, 2019

Evaluation period:

Threshold applies to the prior 12-month period

Previous threshold rules:

• 10 or more sales totaling $100,000 or 100 transactions, prior to October 1, 2019
  

Included transactions:

• Total sales made into the state by remote sellers that purposefully or systematically exploit the market in the state
  
• Services (taxable and exempt)
• Exempt sales

Excluded transactions:

• Sales made through a registered marketplace facilitator

Effective date:

September 1, 2018

Evaluation period:

Threshold applies to all transactions for the prior 12 months

Included transactions:

• Gross receipts from taxable sales of tangible personal property delivered into the state
  

• Sales of tangible personal property made through a registered marketplace facilitator

Excluded transactions:

• Exempt sales
  
• Services (taxable and exempt)
• Sales for resale 
• Returned sales

Effective date:

January 1, 2023

Evaluation period:

Preceding 12-month period, determined each calendar quarter

Included transactions:

• Total retail sales made to customers in the state
  
• Exempt sales
  
• Services (taxable and exempt)
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• Sales for resale, sublease, or subrent

Effective date:

April 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross revenue from retail sales of tangible personal property into the state
  
• Exempt sales
  
• Sales made through a registered marketplace facilitator

Excluded transactions:

• Sales for resale
  
• Services (taxable and exempt)
  

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross revenue from retail sales of tangible personal property into the state
  
• Specified digital products
  
• Taxable services (listed in N.J.S.A. 54:32B-3(b)) delivered into the state, even if exempt
  
• Nontaxable retail sales of tangible personal property
  
• Sales made through a registered marketplace facilitator

Excluded transactions:

• Exempt services

Effective date:

November 1, 2018

Evaluation period:

Current or previous calendar year

Included transactions:

• Total taxable gross receipts from sales, leases, and licenses of tangible personal property
  
• Sales from licenses and services for use of real property  
  
• Digital products and SaaS
  
• Sales made through a registered marketplace facilitator

Excluded transactions:

• Exempt sales
  
• Exempt services
  

Effective date:

July 1, 2019

Evaluation period:

Previous calendar year

Included transactions:

• Cumulative total gross receipts from sales of tangible personal property delivered into the state
  
• Software as a service (SaaS) counts as tangible personal property
  
• Nontaxable retail sales of tangible personal property
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• Services (taxable and exempt)
  

Effective date:

June 21, 2018

Evaluation period:

Immediately preceding four sales tax quarters

Included transactions:

• Gross sales sourced to the state
  
• Sum total sales price of tangible personal property
  
• Sum total sales price of digital property
  
• Sum total sales price of services
  
• Exempt sales
  
• Exempt services
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

November 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

Sales or transaction volume prior to July 1, 2024

Included transactions:

• Gross taxable sales of tangible personal property and other items into the state
  
• Gross taxable sales of services into the state
  

Excluded transactions:

• Exempt sales
  
• Exempt services
  
• Sales made through a registered marketplace facilitator
  

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• Sales or transactions included prior to July 1, 2019 
  
• $100,000 in sales or 200 transactions prior to January 1, 2019 

Included transactions:

• Gross receipts from sales of tangible personal property for storage, use, or consumption in the state 
  
• Enumerated services, the benefit of which is realized in the state
  
• Exempt sales
  
• Sales made through a registered marketplace facilitator

Excluded transactions:

• Sales for resale
  
• Exempt services
  

Effective date:

August 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Aggregate sales of taxable tangible personal property
  
• Taxable services

Excluded transactions:

• Exempt sales
  
• Exempt services 
• Sales made through a registered marketplace facilitator

Effective date:

August 1, 2019

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $10,000 in aggregate sales of taxable TPP over the preceding 12 calendar months from July 1, 2018, through October 31, 2019
• Taxable and exempt services excluded from threshold prior to November 1, 2023

Included transactions:

• Gross sales of products and services in the commonwealth
  
• Sales by agents, representatives, or subsidiaries in the commonwealth
  
• Exempt sales
  
• Exempt services
  
• Sales made through a marketplace facilitator that does not collect sales tax on behalf of a remote seller

Excluded transactions:

• Sales made through a registered marketplace facilitator that collects sales tax on behalf of a remote seller

Effective date:

July 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Total gross sales delivered into the territory
  
• Exempt sales
  
• Services (taxable and exempt)
  

Excluded transactions:

• Sales made through a registered marketplace facilitator

Effective date:

January 1, 2021

Evaluation period:

Seller’s accounting year

Included transactions:

• Gross revenue from sales of tangible personal property
  
• Prewritten computer software delivered electronically
  
• Load and leave, vendor-hosted prewritten computer software
  
• Specified digital products
  
• Taxable services delivered into the state
  
• Exempt sales
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• Exempt services
  

Effective date:

July 1, 2019

Evaluation period:

Previous calendar year

Included transactions:

• Gross revenue from sales of tangible personal property
  
• Electronically transferred products
  
• Services (taxable and exempt) rendered in the state
  
• Exempt sales

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

November 1, 2018

Evaluation period:

Previous or current calendar year

Included transactions:

• Gross revenue from sales of tangible personal property
  
• Electronically transferred products
  
• Services (taxable and exempt) rendered in the state
  
• Exempt sales

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None

Effective date:

November 1, 2018

Evaluation period:

Previous or current calendar year

Previous threshold rules:

• $100,000 in sales or 200 transactions prior to July 1, 2023

Included transactions:

• Sales to customers in the state
  
• Exempt sales
  
• Services (taxable and exempt)

Excluded transactions:

• Sales made through a registered marketplace facilitator
• Sales for resale

Effective date:

July 1, 2019

Evaluation period:

Previous 12-month period

Previous threshold rules:

• $500,000 in sales only prior to October 1, 2020
  

• Marketplace sales included prior to October 1, 2020

Included transactions:

• Gross revenue from sales of tangible personal property and services into the state
  
• Exempt sales
  
• Exempt services
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

July 1, 2019

Evaluation period:

Previous 12-month period

Included transactions:

• Gross revenue from sales of tangible personal property and services into the state
  
• Any product transferred electronically into the state
  
• Services (taxable and exempt) rendered in the state
• Exempt sales

Excluded transactions:

• Sales made through a registered marketplace facilitator

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Sales of tangible personal property and services into the state
  
• Products transferred electronically
  
• Services (taxable and exempt) in the state
• Exempt sales

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Note: Businesses that only sell tax-exempt items into Vermont are not required to register for sales tax

Effective date:

July 1, 2018

Evaluation period:

Previous 12-month period

Included transactions:

• Sales of tangible personal property
  
• Products transferred electronically
  
• Taxable services
  
• Exempt sales
  

Excluded transactions:

• Sales for resale
  
• Exempt services
• Sales made through a registered marketplace facilitator

Effective date:

July 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Cumulative gross annual income
  
• Exempt sales 
  
• Services (taxable and exempt)
  
• Sales for resale
  
• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• Cumulative gross receipts from retail sales and taxable services into the state prior to December 31, 2019
  
• Cumulative gross annual income as of January 1, 2020
  
• Resales included as of January 1, 2020

Included transactions:

• Gross receipts from retail sales delivered into the district
• Exempt sales
• Taxable services
• Sales made through a registered marketplace facilitator

Excluded transactions:

• Exempt services
  
• Sales for resale

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Gross sales of tangible personal property and services into the state
  
• Exempt sales
  
• Exempt services
  

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Included transactions:

• Annual gross sales of tangible personal property into the state
  
• Annual gross sales of services (taxable and exempt) into the state
• Exempt sales 

• Sales made through a registered marketplace facilitator

Excluded transactions:

• None
  

Note: Businesses that make only nontaxable sales into Wisconsin are not required to register for sales tax

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $100,000 in sales or 200 transactions prior to February 20, 2021

Included transactions:

• Annual gross sales of tangible personal property into the state
  
• Annual gross sales of services (taxable and exempt) into the state
  
• Annual gross sales of admission into the state
  
• Taxable, exempt, and wholesale sales 
  
• Exempt sales
  

Excluded transactions:

• Sales made through a registered marketplace facilitator

Effective date:

February 1, 2019

Evaluation period:

Current or previous calendar year

Previous threshold rules:

• $100,000 in sales or 200 transactions prior to July 1, 2024