Wayfair State Threshold Updates for 2020
Articles & Alerts
There are far-reaching impacts of the Wayfair decision that continue to evolve as individual states modify their laws.
Provided below is an update for 2020 of the state thresholds required to register and collect sales tax in light of the Wayfair decision. Please note that not all states have specified a number of transactions – some have only presented a certain dollar threshold.
Sales Tax: Economic Nexus Thresholds
(Dollar amount of sales / number of transactions)
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Alabama ($250K): 10/1/2018 |
New Jersey ($100K/200): 11/1/2018 |
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Arkansas ($100K/200): 7/1/2019 |
New York ($500K/100): 4/1/2019 |
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California ($500K/200): 4/1/2019 |
North Carolina ($100K/200): 11/1/2018 |
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Colorado ($100K): 6/1/2019 |
North Dakota ($100K/200): 10/1/2018 |
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Connecticut ($100K/200): 12/1/2018 |
Ohio ($100K/200): 8/1/2019 |
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Georgia ($100K/200): 1/1/2020 |
Oklahoma ($100K) 11/1/2019 |
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Hawaii ($100K/200): 7/1/2018 |
Pennsylvania ($100K): 7/1/2019 |
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Idaho ($100K): 6/1/2019 |
Rhode Island ($100K/200): 1/1/2018 |
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Illinois ($100K/200): 10/1/2018 |
South Carolina ($100K/200): 11/1/2018 |
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Indiana ($100K/200): 10/1/2018 |
South Dakota ($100K/200): 11/1/2018 |
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Iowa ($100K): 7/1/2019 |
Tennessee ($500K): 10/1/2019 |
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Kentucky ($100K/200): 7/1/2018 |
Texas ($500K) : 10/1/2019 |
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Louisiana ($100K/200): 7/1/2020 |
Utah ($100K/200): 1/1/2019 |
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Maine ($100K/200): 7/1/2018 |
Vermont ($100K/200): 7/1/2018 |
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Maryland ($100K/200) : 10/1/2018 |
Virginia ($100K/200): 7/1/2019 |
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Massachusetts ($500K/100): 10/1/2017 |
Washington State ($100K): 10/1/18 |
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Michigan ($100K/200): 10/1/2018 |
West Virginia ($100K/200): 1/1/2019 |
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Minnesota ($100K/200): 10/1/2018 |
Wisconsin ($100K/200): 10/1/2018 |
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Mississippi ($250K): 9/1/2018 |
Wyoming ($100K/200): 2/1/2019 |
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Nebraska ($100K/200): 1/1/2019 |
Washington, D.C. ($100K/200): 1/1/2019 |
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Nevada ($100K/200): 11/1/2018 |
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For more information or to discuss specific matters, contact your Anchin Relationship Partner or Sharon Ackerman, a Tax Director in Anchin’s Tax Controversy Services Group, at 212.840.3456 or [email protected].
