# Do Wholesale Orders Count Toward Economic Nexus? It Depends

Canonical: https://trykintsugi.com/blog/do-wholesale-orders-count-toward-economic-nexus
Published: 2026-05-07

Wholesale and exempt sales count toward economic nexus thresholds in some states but not others. See which states include B2B volume and what it means.

Wholesale sellers should not assume that exempt sales are invisible for
economic nexus. Whether wholesale orders count depends on how the state defines
its threshold and whether it measures retail sales, total sales, or gross
receipts.

## States that count wholesale sales

States using total sales or gross-revenue language may include wholesale and
resale transactions, even when a valid exemption certificate means no tax was
collected. The live guidance identifies Mississippi, South Carolina, Texas,
California, and Wisconsin as examples.

In those states, a seller may need to register and file returns even when the
returns report zero tax due.

## States that exclude wholesale sales

Some states define the threshold around retail sales and exclude resale
transactions. The live guidance identifies Alabama, Colorado, Connecticut,
Illinois, Nebraska, and Tennessee as examples.

The wording of the current statute controls, and rules can change. Do not
apply one state's treatment to another.

## What B2B sellers should do

Track all sales by destination, not only taxable sales. Keep exemption
certificates current and monitor each state's threshold definition. A nexus
review is worthwhile when wholesale volume has grown or the business has
assumed exempt sales never count.

Kintsugi monitors exposure across transaction types so B2B teams can see where
registration, filing, and remittance obligations may exist.