{
  "name": "US economic nexus thresholds by state",
  "description": "Economic nexus thresholds for remote sellers in the 50 states and Washington, DC: sales threshold, transaction threshold, how the two combine, the measurement period, effective date and the official source.",
  "publisher": "Kintsugi",
  "url": "https://trykintsugi.com/data",
  "version": "1.0.0",
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Source: Kintsugi (trykintsugi.com/data), CC BY 4.0",
  "date_modified": "2026-09-26",
  "source": "Each row is checked against the state's own page or statute, linked in source_url, on the date in last_verified.",
  "row_count": 51,
  "rows": [
    {
      "code": "AL",
      "name": "Alabama",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 250000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Previous calendar year",
      "marketplace_sales": "Excluded if the marketplace collects",
      "effective_date": "2018-10-01",
      "source_name": "Alabama Department of Revenue",
      "source_url": "https://www.revenue.alabama.gov/faqs/are-all-remote-sellers-required-to-register-in-alabama/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "AK",
      "name": "Alaska",
      "has_state_sales_tax": false,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2025-01-01",
      "source_name": "Alaska Remote Seller Sales Tax Commission",
      "source_url": "https://arsstc.org/business-sellers/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2021-01-01",
      "source_name": "Arizona Department of Revenue",
      "source_url": "https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold",
      "last_verified": "2026-09-26"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2019-07-01",
      "source_name": "Arkansas DFA",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "CA",
      "name": "California",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 500000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2019-04-01",
      "source_name": "CDTFA",
      "source_url": "https://cdtfa.ca.gov/industry/wayfair/general-information.htm",
      "last_verified": "2026-09-26"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2019-06-01",
      "source_name": "Colorado HB19-1240",
      "source_url": "https://leg.colorado.gov/bills/hb19-1240",
      "last_verified": "2026-09-26"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_and_transactions",
      "measurement_period": "12 months ending September 30",
      "marketplace_sales": "Included",
      "effective_date": "2019-07-01",
      "source_name": "Connecticut DRS",
      "source_url": "https://portal.ct.gov/drs/legislative-summaries/2019-legislative-updates/regular-session-state-tax-legislation-overview",
      "last_verified": "2026-09-26"
    },
    {
      "code": "DE",
      "name": "Delaware",
      "has_state_sales_tax": false,
      "sales_threshold_usd": null,
      "transaction_threshold": null,
      "test": "none",
      "measurement_period": null,
      "marketplace_sales": null,
      "effective_date": null,
      "source_name": "Delaware Division of Revenue",
      "source_url": "https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "FL",
      "name": "Florida",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2021-07-01",
      "source_name": "Fla. Stat. § 212.0596",
      "source_url": "https://www.flsenate.gov/Laws/Statutes/2025/212.0596",
      "last_verified": "2026-09-26"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded if the marketplace collects",
      "effective_date": "2020-01-01",
      "source_name": "Georgia Department of Revenue",
      "source_url": "https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers",
      "last_verified": "2026-09-26"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2018-07-01",
      "source_name": "Hawaii Department of Taxation",
      "source_url": "https://files.hawaii.gov/tax/legal/taxfacts/tf2019-1.pdf",
      "last_verified": "2026-09-26"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2019-06-01",
      "source_name": "Idaho State Tax Commission",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/explanation-of-terms/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Preceding 12 months, checked quarterly",
      "marketplace_sales": "Excluded if the marketplace collects",
      "effective_date": "2026-01-01",
      "source_name": "Illinois Department of Revenue, FY 2026-12",
      "source_url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-12.html",
      "last_verified": "2026-09-26"
    },
    {
      "code": "IN",
      "name": "Indiana",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2024-01-01",
      "source_name": "Indiana Department of Revenue",
      "source_url": "https://www.in.gov/dor/i-am-a/business-corp/business-faq/remote-seller-faqs/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2019-07-01",
      "source_name": "Iowa Department of Revenue",
      "source_url": "https://revenue.iowa.gov/remote-sellers",
      "last_verified": "2026-09-26"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2021-07-01",
      "source_name": "Kansas Department of Revenue, Pub. KS-1510",
      "source_url": "https://www.ksrevenue.gov/pub1510.html",
      "last_verified": "2026-09-26"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2026-08-01",
      "source_name": "Kentucky DOR, 2026 SSUTA recertification (HB 757)",
      "source_url": "https://revenue.ky.gov/Business/Sales-Use-Tax/Documents/KY%20SSUTA%20Recertification%20-%207-29-26.pdf",
      "last_verified": "2026-09-26"
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2023-08-01",
      "source_name": "La. R.S. 47:301(4)(m)",
      "source_url": "https://legis.la.gov/legis/ViewDocument.aspx?d=1328128",
      "last_verified": "2026-09-26"
    },
    {
      "code": "ME",
      "name": "Maine",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2022-01-01",
      "source_name": "36 M.R.S. § 1754-B",
      "source_url": "https://legislature.maine.gov/statutes/36/title36sec1754-B.html",
      "last_verified": "2026-09-26"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2018-10-01",
      "source_name": "Comptroller of Maryland",
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/SUT-Tax-Alert-Sept2018.pdf",
      "last_verified": "2026-09-26"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2019-10-01",
      "source_name": "Massachusetts DOR",
      "source_url": "https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs",
      "last_verified": "2026-09-26"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2018-10-01",
      "source_name": "Michigan Department of Treasury",
      "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/marketplace-facilitator-seller-faqs",
      "last_verified": "2026-09-26"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Prior 12 months",
      "marketplace_sales": "Included",
      "effective_date": "2019-10-01",
      "source_name": "Minnesota Department of Revenue",
      "source_url": "https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers",
      "last_verified": "2026-09-26"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 250000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Any 12-month period",
      "marketplace_sales": "Excluded",
      "effective_date": "2018-07-01",
      "source_name": "Mississippi DOR",
      "source_url": "https://www.dor.ms.gov/business/sales-tax-frequently-asked-questions",
      "last_verified": "2026-09-26"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Preceding 12 months, checked quarterly",
      "marketplace_sales": "Included",
      "effective_date": "2023-01-01",
      "source_name": "Missouri DOR",
      "source_url": "https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html",
      "last_verified": "2026-09-26"
    },
    {
      "code": "MT",
      "name": "Montana",
      "has_state_sales_tax": false,
      "sales_threshold_usd": null,
      "transaction_threshold": null,
      "test": "none",
      "measurement_period": null,
      "marketplace_sales": null,
      "effective_date": null,
      "source_name": "Montana Department of Revenue",
      "source_url": "https://revenue.mt.gov/taxes/general-sales-tax",
      "last_verified": "2026-09-26"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2019-04-01",
      "source_name": "Nebraska Department of Revenue",
      "source_url": "https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs",
      "last_verified": "2026-09-26"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2018-10-01",
      "source_name": "Nevada Department of Taxation",
      "source_url": "https://tax.nv.gov/faqs/remote-sellers/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "has_state_sales_tax": false,
      "sales_threshold_usd": null,
      "transaction_threshold": null,
      "test": "none",
      "measurement_period": null,
      "marketplace_sales": null,
      "effective_date": null,
      "source_name": "New Hampshire DRA",
      "source_url": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax",
      "last_verified": "2026-09-26"
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2018-11-01",
      "source_name": "New Jersey Division of Taxation",
      "source_url": "https://www.nj.gov/treasury/taxation/remotesellers.shtml",
      "last_verified": "2026-09-26"
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2019-07-01",
      "source_name": "New Mexico Taxation and Revenue",
      "source_url": "https://www.tax.newmexico.gov/businesses/determining-nexus/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "NY",
      "name": "New York",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 500000,
      "transaction_threshold": 100,
      "test": "sales_and_transactions",
      "measurement_period": "Previous four sales tax quarters",
      "marketplace_sales": "Included",
      "effective_date": "2018-06-21",
      "source_name": "New York Department of Taxation and Finance",
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm",
      "last_verified": "2026-09-26"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2024-07-01",
      "source_name": "North Carolina DOR, Directive 24-1",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/sales-and-use-tax-division-directives/sales-and-use-tax-directive-24-1",
      "last_verified": "2026-09-26"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2019-01-01",
      "source_name": "North Dakota Office of State Tax Commissioner",
      "source_url": "https://www.tax.nd.gov/sales-and-use-tax",
      "last_verified": "2026-09-26"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2019-08-01",
      "source_name": "Ohio Rev. Code § 5741.01",
      "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5741.01",
      "last_verified": "2026-09-26"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded if the marketplace collects",
      "effective_date": "2019-11-01",
      "source_name": "Oklahoma Tax Commission, Letter Ruling 25-005",
      "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/letter-rulings/2026/LR-25-005.pdf",
      "last_verified": "2026-09-26"
    },
    {
      "code": "OR",
      "name": "Oregon",
      "has_state_sales_tax": false,
      "sales_threshold_usd": null,
      "transaction_threshold": null,
      "test": "none",
      "measurement_period": null,
      "marketplace_sales": null,
      "effective_date": null,
      "source_name": "Oregon Department of Revenue",
      "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx",
      "last_verified": "2026-09-26"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Previous calendar year",
      "marketplace_sales": "Excluded if the marketplace collects",
      "effective_date": "2019-07-01",
      "source_name": "Pennsylvania Department of Revenue",
      "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers",
      "last_verified": "2026-09-26"
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2019-07-01",
      "source_name": "R.I. Gen. Laws § 44-18.2-3",
      "source_url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-3.htm",
      "last_verified": "2026-09-26"
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2018-10-01",
      "source_name": "South Carolina DOR",
      "source_url": "https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers",
      "last_verified": "2026-09-26"
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2023-07-01",
      "source_name": "South Dakota DOR, 2023 legislative updates",
      "source_url": "https://dor.sd.gov/businesses/taxes/sales-use-tax/2023-legislative-updates/",
      "last_verified": "2026-09-26"
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Previous 12 months",
      "marketplace_sales": "Excluded if the marketplace collects",
      "effective_date": "2020-10-01",
      "source_name": "Tennessee Department of Revenue",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html",
      "last_verified": "2026-09-26"
    },
    {
      "code": "TX",
      "name": "Texas",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 500000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Preceding 12 calendar months",
      "marketplace_sales": "Included",
      "effective_date": "2019-10-01",
      "source_name": "Texas Comptroller",
      "source_url": "https://comptroller.texas.gov/taxes/sales/remote-sellers.php",
      "last_verified": "2026-09-26"
    },
    {
      "code": "UT",
      "name": "Utah",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded if the marketplace collects",
      "effective_date": "2025-07-01",
      "source_name": "Utah S.B. 47 (2025)",
      "source_url": "https://le.utah.gov/Session/2025/bills/enrolled/SB0047.pdf",
      "last_verified": "2026-09-26"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "12 months before the monthly tax period",
      "marketplace_sales": "Included",
      "effective_date": "2018-07-01",
      "source_name": "32 V.S.A. § 9701",
      "source_url": "https://legislature.vermont.gov/statutes/section/32/233/09701",
      "last_verified": "2026-09-26"
    },
    {
      "code": "VA",
      "name": "Virginia",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2019-07-01",
      "source_name": "Virginia Department of Taxation",
      "source_url": "https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus",
      "last_verified": "2026-09-26"
    },
    {
      "code": "WA",
      "name": "Washington",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2020-01-01",
      "source_name": "Washington DOR",
      "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers",
      "last_verified": "2026-09-26"
    },
    {
      "code": "DC",
      "name": "Washington, D.C.",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2019-01-01",
      "source_name": "DC Office of Tax and Revenue",
      "source_url": "https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs",
      "last_verified": "2026-09-26"
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": 200,
      "test": "sales_or_transactions",
      "measurement_period": "Previous calendar year, or current year once met",
      "marketplace_sales": "Included",
      "effective_date": "2019-01-01",
      "source_name": "West Virginia Tax Division",
      "source_url": "https://tax.wv.gov/Business/SalesAndUseTax/ECommerce/RemoteSellers/Pages/RemoteSellersAndWestVirginiaTax.aspx",
      "last_verified": "2026-09-26"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Included",
      "effective_date": "2021-02-20",
      "source_name": "Wisconsin DOR",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/ise-remote-sellers.aspx",
      "last_verified": "2026-09-26"
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "has_state_sales_tax": true,
      "sales_threshold_usd": 100000,
      "transaction_threshold": null,
      "test": "sales_only",
      "measurement_period": "Current or previous calendar year",
      "marketplace_sales": "Excluded",
      "effective_date": "2024-07-01",
      "source_name": "Wyoming HB 197 (2024)",
      "source_url": "https://wyoleg.gov/2024/Enroll/HB0197.pdf",
      "last_verified": "2026-09-26"
    }
  ]
}