Tax Nexus by State
Each state has its own "Economic Nexus" threshold—some as low as $100,000 in sales or 200 transactions. Find the specific trigger that forces you to register and pay.
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Click any state to see economic nexus thresholds and requirements.
States With Aggressive Enforcement & High Complexity
Aggressive Enforcement (Audit Risk)
States that utilize advanced data-matching and have high budgets for finding unregistered remote sellers.
New York
Known for "block sampling" audits and holding company officers personally liable for unpaid tax.
California
Sophisticated automated discovery and complex "trailing nexus" rules.
Florida
High focus on "Use Tax" audits for business purchases and software.
Illinois
Aggressively shares data with neighboring states to identify unregistered out-of-state vendors.
Technology Traps (Taxability Risk)
States that broadly tax SaaS, digital goods, and cloud-based services.
Texas
Taxes SaaS as a "Data Processing Service" where 80% of the bill is taxable.
Pennsylvania
One of the strictest; treats SaaS as Tangible Personal Property.
Washington
Double liability via Sales Tax AND the Business & Occupation (B&O) gross receipts tax.
Tennessee
Broadly taxes digital products and SaaS.
Vermont
Recently made SaaS taxable (July 2024); auditors are heavily focused on these new revenue streams.
Home Rule Minefields (Complexity Risk)
States where local cities can audit you independently of the state government.
Colorado
100+ self-collecting cities; many require separate licenses and direct filings.
Louisiana
Parish-level (county) tax authorities have unique rules that often differ from state laws.
Alabama
Requires separate local filings unless you qualify for the "Simplified Sellers Use Tax" (SSUT) program.
Arizona
Local jurisdictions impose their own transaction privilege tax (TPT) rates.
2026 Compliance Note: States are currently broadening tax bases to include digital products to offset declining revenue from physical goods. Verify your product classification quarterly.
Not Sure Where You Stand?
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