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Wayfair State Threshold Updates for 2020

Anchin AlertJanuary 6, 2020Sharon Ackerman, CPA - Tax Director

Wayfair State Threshold Updates for 2020

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)

Alabama ($250K): 10/1/2018 

New Jersey ($100K/200): 11/1/2018

Arkansas ($100K/200): 7/1/2019

New York ($500K/100): 4/1/2019

California ($500K/200): 4/1/2019

North Carolina ($100K/200): 11/1/2018

Colorado ($100K): 6/1/2019

North Dakota ($100K/200): 10/1/2018

Connecticut ($100K/200): 12/1/2018

Ohio ($100K/200): 8/1/2019

Georgia ($100K/200): 1/1/2020

Oklahoma ($100K) 11/1/2019

Hawaii ($100K/200): 7/1/2018

Pennsylvania ($100K): 7/1/2019

Idaho ($100K): 6/1/2019

Rhode Island ($100K/200): 1/1/2018

Illinois ($100K/200): 10/1/2018

South Carolina ($100K/200): 11/1/2018

Indiana ($100K/200): 10/1/2018

South Dakota ($100K/200): 11/1/2018

Iowa ($100K): 7/1/2019

Tennessee ($500K): 10/1/2019

Kentucky ($100K/200): 7/1/2018

Texas ($500K) : 10/1/2019

Louisiana ($100K/200): 7/1/2020

Utah ($100K/200): 1/1/2019

Maine ($100K/200): 7/1/2018

Vermont ($100K/200): 7/1/2018

Maryland ($100K/200) : 10/1/2018

Virginia ($100K/200): 7/1/2019

Massachusetts ($500K/100): 10/1/2017  

Washington State ($100K): 10/1/18 

Michigan ($100K/200): 10/1/2018

West Virginia ($100K/200): 1/1/2019

Minnesota ($100K/200): 10/1/2018

Wisconsin ($100K/200): 10/1/2018

Mississippi ($250K): 9/1/2018

Wyoming ($100K/200): 2/1/2019

Nebraska ($100K/200): 1/1/2019

Washington, D.C. ($100K/200): 1/1/2019

Nevada ($100K/200): 11/1/2018

 


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 sharon.ackerman@anchin.com.

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