Sales Tax Nexus Calculator by State (2026)

An office, employees, property or stored inventory in a state creates nexus there at any sales level, including inventory in Amazon FBA warehouses.

Since the 2018 Wayfair decision, states can require out-of-state sellers to collect once sales into the state pass a threshold, usually $100,000 a year.

Each state sets its own rules. Some count every sale, some leave out sales for resale or exempt sales, and some include marketplace sales.

Amazon, Etsy, eBay and Walmart collect and file the tax on sales they facilitate. Sales through your own website or invoices are still yours to collect.

Register before collecting, charge the state and local rate where the order is delivered, and file on the schedule the state assigns.

Sales made after nexus started without registering can build up back tax. Voluntary disclosure programs in most states limit penalties and the years reviewed.