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State-by-State Guide to Sales Tax Nexus

Since the June 21, 2018 ruling in favor of South Dakota in the case South Dakota v. Wayfair, Inc., more than 40 states have enacted economic nexus laws of their own to begin taxing remote sales.

Economic Nexus LawsHere is a link for a state-by-state guide to economic nexus laws.


Although we hope you’ll find the information helpful, this guide does not offer a substitute for professional legal or tax advice. If you have questions about your tax liability or concerns about compliance, please consult your qualified legal, tax, or accounting professional. This information was compiled in May 2019. Because states constantly update and amend their sales and use tax laws, see each state’s tax authority website for the most up-to-date and comprehensive information.

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