# Economic Nexus by State (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/economic-nexus
Published: September 26, 2026

Every state's economic nexus threshold for remote sellers in one table, with the 2025 and 2026 changes that removed transaction counts in Alaska, Utah, Illinois and Kentucky.

## Key Takeaways

Economic nexus is the sales tax obligation a remote seller takes on by selling enough into a state, with no office, staff or inventory there. Since the Supreme Court's 2018 decision in *South Dakota v. Wayfair*, all 45 states with a statewide sales tax and Washington, D.C. have adopted one. Most set it at $100,000 in sales over the current or previous calendar year; 29 states now use a sales test alone. Once you cross a threshold, you register with the state, collect tax on taxable sales from the date it sets, and file returns.

## Economic Nexus Thresholds by State

The table lists each state's test for remote sellers: the dollar threshold, any transaction count and whether it applies with the sales test (**or**) or only together with it (**and**), the measurement period, which sales count, and whether marketplace-facilitated sales count toward your own total. Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Select a state for its full guide, or check your own numbers against every threshold with the free [economic nexus calculator](/economic-nexus-calculator).

| State | Sales threshold | Transaction threshold | Test | Measurement period | What counts | Marketplace sales | Current rule since |
| --- | --- | --- | --- | --- | --- | --- | --- |
| [Alabama](/sales-tax-guides/usa/alabama) | $250,000 | None | Sales only | Previous calendar year | Retail sales (taxable and exempt); resale excluded | Excluded if the marketplace collects | Oct 1, 2018 |
| [Alaska](/sales-tax-guides/usa/alaska) | $100,000 (local tax only) | None | Sales only | Current or previous calendar year | No state sales tax. ARSSTC local tax: gross sales delivered into Alaska, including exempt sales | Included | Jan 1, 2025 |
| [Arizona](/sales-tax-guides/usa/arizona) | $100,000 | None | Sales only | Current or previous calendar year | Gross proceeds from direct retail sales | Excluded | Jan 1, 2021 |
| [Arkansas](/sales-tax-guides/usa/arkansas) | $100,000 | 200 transactions | Either | Current or previous calendar year | Taxable sales of goods, services and digital products | Excluded | Jul 1, 2019 |
| [California](/sales-tax-guides/usa/california) | $500,000 | None | Sales only | Current or previous calendar year | Sales of goods delivered into California, including nontaxable sales and related persons' sales | Included | Apr 1, 2019 |
| [Colorado](/sales-tax-guides/usa/colorado) | $100,000 | None | Sales only | Current or previous calendar year | Retail sales into Colorado, taxable or not | Excluded | Jun 1, 2019 |
| [Connecticut](/sales-tax-guides/usa/connecticut) | $100,000 | 200 transactions | Both required | 12 months ending September 30 | Gross receipts from retail sales into Connecticut | Included | Jul 1, 2019 |
| [Delaware](/sales-tax-guides/usa/delaware) | No state sales tax | None | None | — | No sales tax (gross receipts tax on sellers instead) | — | — |
| [Washington, D.C.](/sales-tax-guides/usa/washington-dc) | $100,000 | 200 transactions | Either | Current or previous calendar year | Gross receipts from retail sales delivered into DC | Included | Jan 1, 2019 |
| [Florida](/sales-tax-guides/usa/florida) | $100,000 | None | Sales only | Previous calendar year | Taxable remote sales made outside a marketplace | Excluded | Jul 1, 2021 |
| [Georgia](/sales-tax-guides/usa/georgia) | $100,000 | 200 transactions | Either | Current or previous calendar year | Gross revenue from retail sales delivered into Georgia | Excluded if the marketplace collects | Jan 1, 2020 |
| [Hawaii](/sales-tax-guides/usa/hawaii) | $100,000 | 200 transactions | Either | Current or previous calendar year | Gross receipts (general excise tax) | Included | Jul 1, 2018 |
| [Idaho](/sales-tax-guides/usa/idaho) | $100,000 | None | Sales only | Current or previous calendar year | Gross sales into Idaho | Included | Jun 1, 2019 |
| [Illinois](/sales-tax-guides/usa/illinois) | $100,000 | None | Sales only | Preceding 12 months, checked quarterly | Gross receipts from sales of tangible personal property | Excluded if the marketplace collects | Jan 1, 2026 |
| [Indiana](/sales-tax-guides/usa/indiana) | $100,000 | None | Sales only | Current or previous calendar year | Gross revenue, taxable or not | Excluded | Jan 1, 2024 |
| [Iowa](/sales-tax-guides/usa/iowa) | $100,000 | None | Sales only | Current or previous calendar year | All gross revenue, including exempt and resale sales | Included | Jul 1, 2019 |
| [Kansas](/sales-tax-guides/usa/kansas) | $100,000 | None | Sales only | Current or previous calendar year | Gross receipts, including exempt sales | Included | Jul 1, 2021 |
| [Kentucky](/sales-tax-guides/usa/kentucky) | $100,000 | None | Sales only | Current or previous calendar year | Gross receipts from goods and digital property | Included | Aug 1, 2026 |
| [Louisiana](/sales-tax-guides/usa/louisiana) | $100,000 | None | Sales only | Current or previous calendar year | Gross revenue from goods, digital products and services | Excluded | Aug 1, 2023 |
| [Maine](/sales-tax-guides/usa/maine) | $100,000 | None | Sales only | Current or previous calendar year | Gross revenue from goods, digital products and taxable services | Excluded | Jan 1, 2022 |
| [Maryland](/sales-tax-guides/usa/maryland) | $100,000 | 200 transactions | Either | Current or previous calendar year | Gross revenue from goods, digital products and taxable services | Included | Oct 1, 2018 |
| [Massachusetts](/sales-tax-guides/usa/massachusetts) | $100,000 | None | Sales only | Current or previous calendar year | Sales into Massachusetts | Excluded | Oct 1, 2019 |
| [Michigan](/sales-tax-guides/usa/michigan) | $100,000 | 200 transactions | Either | Previous calendar year | Gross sales, including exempt sales | Included | Oct 1, 2018 |
| [Minnesota](/sales-tax-guides/usa/minnesota) | $100,000 | 200 transactions | Either | Prior 12 months | Retail sales shipped to Minnesota; resale excluded | Included | Oct 1, 2019 |
| [Mississippi](/sales-tax-guides/usa/mississippi) | $250,000 | None | Sales only | Any 12-month period | Sales into Mississippi | Excluded | Jul 1, 2018 |
| [Missouri](/sales-tax-guides/usa/missouri) | $100,000 | None | Sales only | Preceding 12 months, checked quarterly | Taxable sales of tangible personal property | Included | Jan 1, 2023 |
| [Montana](/sales-tax-guides/usa/montana) | No state sales tax | None | None | — | No general sales tax | — | — |
| [Nebraska](/sales-tax-guides/usa/nebraska) | $100,000 | 200 transactions | Either | Current or previous calendar year | Retail sales (all sales except resale) | Included | Apr 1, 2019 |
| [Nevada](/sales-tax-guides/usa/nevada) | $100,000 | 200 transactions | Either | Current or previous calendar year | Retail sales into Nevada | Included | Oct 1, 2018 |
| [New Hampshire](/sales-tax-guides/usa/new-hampshire) | No state sales tax | None | None | — | No general sales tax | — | — |
| [New Jersey](/sales-tax-guides/usa/new-jersey) | $100,000 | 200 transactions | Either | Current or previous calendar year | Gross revenue from goods, digital products and taxable services | Included | Nov 1, 2018 |
| [New Mexico](/sales-tax-guides/usa/new-mexico) | $100,000 | None | Sales only | Previous calendar year | Taxable gross receipts only | Excluded | Jul 1, 2019 |
| [New York](/sales-tax-guides/usa/new-york) | $500,000 | 100 transactions | Both required | Previous four sales tax quarters | Gross receipts from tangible personal property; more than $500,000 and more than 100 sales | Included | Jun 21, 2018 |
| [North Carolina](/sales-tax-guides/usa/north-carolina) | $100,000 | None | Sales only | Current or previous calendar year | Gross sales sourced to North Carolina | Included | Jul 1, 2024 |
| [North Dakota](/sales-tax-guides/usa/north-dakota) | $100,000 | None | Sales only | Current or previous calendar year | Taxable sales | Excluded | Jan 1, 2019 |
| [Ohio](/sales-tax-guides/usa/ohio) | $100,000 | 200 transactions | Either | Current or previous calendar year | Gross receipts from goods and services for use in Ohio | Included | Aug 1, 2019 |
| [Oklahoma](/sales-tax-guides/usa/oklahoma) | $100,000 | None | Sales only | Current or previous calendar year | Taxable sales of tangible personal property | Excluded if the marketplace collects | Nov 1, 2019 |
| [Oregon](/sales-tax-guides/usa/oregon) | No state sales tax | None | None | — | No general sales tax | — | — |
| [Pennsylvania](/sales-tax-guides/usa/pennsylvania) | $100,000 | None | Sales only | Previous calendar year | Gross sales into Pennsylvania | Excluded if the marketplace collects | Jul 1, 2019 |
| [Rhode Island](/sales-tax-guides/usa/rhode-island) | $100,000 | 200 transactions | Either | Previous calendar year | Gross revenue from sales into Rhode Island | Included | Jul 1, 2019 |
| [South Carolina](/sales-tax-guides/usa/south-carolina) | $100,000 | None | Sales only | Current or previous calendar year | Gross revenue from goods, digital products and services | Included | Oct 1, 2018 |
| [South Dakota](/sales-tax-guides/usa/south-dakota) | $100,000 | None | Sales only | Current or previous calendar year | Gross sales, including electronically delivered products | Included | Jul 1, 2023 |
| [Tennessee](/sales-tax-guides/usa/tennessee) | $100,000 | None | Sales only | Previous 12 months | Retail sales, including exempt; resale excluded | Excluded if the marketplace collects | Oct 1, 2020 |
| [Texas](/sales-tax-guides/usa/texas) | $500,000 | None | Sales only | Preceding 12 calendar months | All Texas revenue, including nontaxable and resale sales | Included | Oct 1, 2019 |
| [Utah](/sales-tax-guides/usa/utah) | $100,000 | None | Sales only | Current or previous calendar year | Gross revenue from goods, digital products and services | Excluded if the marketplace collects | Jul 1, 2025 |
| [Vermont](/sales-tax-guides/usa/vermont) | $100,000 | 200 transactions | Either | 12 months before the monthly tax period | Sales to Vermont destinations | Included | Jul 1, 2018 |
| [Virginia](/sales-tax-guides/usa/virginia) | $100,000 | 200 transactions | Either | Current or previous calendar year | Gross retail sales | Excluded | Jul 1, 2019 |
| [Washington](/sales-tax-guides/usa/washington) | $100,000 | None | Sales only | Current or previous calendar year | All gross receipts sourced to Washington, including exempt and wholesale | Included | Jan 1, 2020 |
| [West Virginia](/sales-tax-guides/usa/west-virginia) | $100,000 | 200 transactions | Either | Previous calendar year, or current year once met | Gross sales, taxable and nontaxable | Included | Jan 1, 2019 |
| [Wisconsin](/sales-tax-guides/usa/wisconsin) | $100,000 | None | Sales only | Current or previous calendar year | Taxable and nontaxable sales into Wisconsin | Included | Feb 20, 2021 |
| [Wyoming](/sales-tax-guides/usa/wyoming) | $100,000 | None | Sales only | Current or previous calendar year | Gross revenue from goods, admissions and services | Excluded | Jul 1, 2024 |

Thresholds change. Each state's source and verification date is listed under Sources below; confirm with the state before you register.

## Recent Changes (2025–2026)

- **Alaska (January 1, 2025):** The ARSSTC repealed its 200-transaction test. Remote sellers now register for local sales tax in member jurisdictions on $100,000 in Alaska sales alone.

- **Utah (July 1, 2025):** Utah dropped its 200-transaction test; nexus is now $100,000 in gross revenue over the current or previous calendar year.

- **Illinois (January 1, 2026):** Public Act 104-0006 removed the 200-transaction test. Only $100,000 in gross receipts over the preceding 12 months counts.

- **Kentucky (August 1, 2026):** House Bill 757 removed the 200-transaction test for remote retailers and marketplace providers. Kentucky now uses only the $100,000 gross receipts test over the current or previous calendar year.

- **Connecticut and New York:** Both still require the sales and transaction tests together: $100,000 and 200 transactions in Connecticut; more than $500,000 and more than 100 sales in New York.

## What Counts Toward a Threshold

The dollar figure is only part of each state's test. Before deciding whether you have crossed a threshold, check how the state defines it:

- Whether it counts gross sales, retail sales, or only taxable sales.

- Whether marketplace-facilitated sales are included.

- Whether exempt and wholesale (resale) sales count.

- The measurement period, such as the current or previous calendar year, or a rolling 12 months.

- When collection must begin after the threshold is reached.

## A Practical Nexus Review Process

- **1. Collect all sales channels.** Include direct ecommerce, marketplaces, subscriptions, invoices, and other taxable revenue sources.

- **2. Separate the relevant transaction types.** Identify taxable, exempt, wholesale, and marketplace-facilitated sales.

- **3. Measure activity by state.** Compare the correct sales and transaction totals with each state's current threshold and measurement period.

- **4. Review physical presence.** Inventory, employees, contractors, offices, and fulfillment arrangements can create an obligation independently of economic nexus.

- **5. Document the trigger date.** Record when the threshold was reached and when registration and collection should begin.

- **6. Monitor on a schedule.** Recheck activity regularly and keep evidence of the rules you applied.

## What Happens After You Cross a Threshold

Crossing a threshold starts a compliance workflow: register, configure tax collection, confirm product taxability, file returns, and remit the tax you collect. Each state sets its own start date, from the next transaction (Kansas) to the first day of the third month after the threshold is met (Tennessee).

If you should have registered or collected in an earlier period, assess the historical exposure before contacting the state. A [voluntary disclosure agreement](/blog/voluntary-disclosure-agreements) may be an option in some states when the state has not already contacted you. For how physical presence creates nexus on its own, see [what is physical nexus](/blog/what-is-physical-nexus).

## Frequently Asked Questions

### What is economic nexus?

Economic nexus is a sales tax obligation created by the volume of your sales into a state rather than by physical presence there. Since South Dakota v. Wayfair (2018), a remote seller that crosses a state's threshold must register, collect sales tax on taxable sales, and file returns in that state.

### What is the most common economic nexus threshold?

$100,000 in sales into the state over the current or previous calendar year. California, New York and Texas use $500,000, and Alabama and Mississippi use $250,000.

### Which states still use a transaction count?

Arkansas, Washington, D.C., Georgia, Hawaii, Maryland, Michigan, Minnesota, Nebraska, Nevada, New Jersey, Ohio, Rhode Island, Vermont, Virginia and West Virginia still apply a 200-transaction test alongside the sales test, and either one creates nexus. Connecticut and New York count transactions too, but only in combination with the sales test.

### Which states require both the sales and the transaction threshold?

Connecticut and New York. Connecticut requires $100,000 in sales and 200 transactions; New York requires more than $500,000 in sales and more than 100 sales in the preceding four sales tax quarters.

### Do marketplace sales count toward economic nexus?

It depends on the state. Some count every sale into the state, including sales through Amazon or another marketplace facilitator (for example California, Texas and Washington). Others exclude sales the marketplace already collected tax on (for example Georgia and Tennessee). Arizona leaves every sale made through a marketplace facilitator out of the remote seller's threshold. Check the Marketplace sales column for each state.

### What should I do after I cross a state's threshold?

Register for a sales tax permit, start collecting tax on taxable sales by the date the state sets, and file returns on the schedule the state assigns. If you should have registered in an earlier period, assess that exposure first; a [voluntary disclosure agreement](/blog/voluntary-disclosure-agreements) can limit penalties in many states.

### Is there economic nexus in states without a sales tax?

Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Alaska is the exception to watch: its local jurisdictions that belong to the Alaska Remote Seller Sales Tax Commission (ARSSTC) require remote sellers with $100,000 in Alaska sales to register and collect local sales tax.

## Sources

- Alabama: [Alabama Department of Revenue](https://www.revenue.alabama.gov/faqs/are-all-remote-sellers-required-to-register-in-alabama/) (verified September 26, 2026)

- Alaska: [Alaska Remote Seller Sales Tax Commission](https://arsstc.org/business-sellers/) (verified September 26, 2026)

- Arizona: [Arizona Department of Revenue](https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold) (verified September 26, 2026)

- Arkansas: [Arkansas DFA](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/) (verified September 26, 2026)

- California: [CDTFA](https://cdtfa.ca.gov/industry/wayfair/general-information.htm) (verified September 26, 2026)

- Colorado: [Colorado HB19-1240](https://leg.colorado.gov/bills/hb19-1240) (verified September 26, 2026)

- Connecticut: [Connecticut DRS](https://portal.ct.gov/drs/legislative-summaries/2019-legislative-updates/regular-session-state-tax-legislation-overview) (verified September 26, 2026)

- Delaware: [Delaware Division of Revenue](https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/) (verified September 26, 2026)

- Washington, D.C.: [DC Office of Tax and Revenue](https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs) (verified September 26, 2026)

- Florida: [Fla. Stat. § 212.0596](https://www.flsenate.gov/Laws/Statutes/2025/212.0596) (verified September 26, 2026)

- Georgia: [Georgia Department of Revenue](https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers) (verified September 26, 2026)

- Hawaii: [Hawaii Department of Taxation](https://files.hawaii.gov/tax/legal/taxfacts/tf2019-1.pdf) (verified September 26, 2026)

- Idaho: [Idaho State Tax Commission](https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/explanation-of-terms/) (verified September 26, 2026)

- Illinois: [Illinois Department of Revenue, FY 2026-12](https://tax.illinois.gov/research/publications/bulletins/fy-2026-12.html) (verified September 26, 2026)

- Indiana: [Indiana Department of Revenue](https://www.in.gov/dor/i-am-a/business-corp/business-faq/remote-seller-faqs/) (verified September 26, 2026)

- Iowa: [Iowa Department of Revenue](https://revenue.iowa.gov/remote-sellers) (verified September 26, 2026)

- Kansas: [Kansas Department of Revenue, Pub. KS-1510](https://www.ksrevenue.gov/pub1510.html) (verified September 26, 2026)

- Kentucky: [Kentucky DOR, 2026 SSUTA recertification (HB 757)](https://revenue.ky.gov/Business/Sales-Use-Tax/Documents/KY%20SSUTA%20Recertification%20-%207-29-26.pdf) (verified September 26, 2026)

- Louisiana: [La. R.S. 47:301(4)(m)](https://legis.la.gov/legis/ViewDocument.aspx?d=1328128) (verified September 26, 2026)

- Maine: [36 M.R.S. § 1754-B](https://legislature.maine.gov/statutes/36/title36sec1754-B.html) (verified September 26, 2026)

- Maryland: [Comptroller of Maryland](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/SUT-Tax-Alert-Sept2018.pdf) (verified September 26, 2026)

- Massachusetts: [Massachusetts DOR](https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs) (verified September 26, 2026)

- Michigan: [Michigan Department of Treasury](https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/marketplace-facilitator-seller-faqs) (verified September 26, 2026)

- Minnesota: [Minnesota Department of Revenue](https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers) (verified September 26, 2026)

- Mississippi: [Mississippi DOR](https://www.dor.ms.gov/business/sales-tax-frequently-asked-questions) (verified September 26, 2026)

- Missouri: [Missouri DOR](https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html) (verified September 26, 2026)

- Montana: [Montana Department of Revenue](https://revenue.mt.gov/taxes/general-sales-tax) (verified September 26, 2026)

- Nebraska: [Nebraska Department of Revenue](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs) (verified September 26, 2026)

- Nevada: [Nevada Department of Taxation](https://tax.nv.gov/faqs/remote-sellers/) (verified September 26, 2026)

- New Hampshire: [New Hampshire DRA](https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax) (verified September 26, 2026)

- New Jersey: [New Jersey Division of Taxation](https://www.nj.gov/treasury/taxation/remotesellers.shtml) (verified September 26, 2026)

- New Mexico: [New Mexico Taxation and Revenue](https://www.tax.newmexico.gov/businesses/determining-nexus/) (verified September 26, 2026)

- New York: [New York Department of Taxation and Finance](https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm) (verified September 26, 2026)

- North Carolina: [North Carolina DOR, Directive 24-1](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) (verified September 26, 2026)

- North Dakota: [North Dakota Office of State Tax Commissioner](https://www.tax.nd.gov/sales-and-use-tax) (verified September 26, 2026)

- Ohio: [Ohio Rev. Code § 5741.01](https://codes.ohio.gov/ohio-revised-code/section-5741.01) (verified September 26, 2026)

- Oklahoma: [Oklahoma Tax Commission, Letter Ruling 25-005](https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/letter-rulings/2026/LR-25-005.pdf) (verified September 26, 2026)

- Oregon: [Oregon Department of Revenue](https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx) (verified September 26, 2026)

- Pennsylvania: [Pennsylvania Department of Revenue](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers) (verified September 26, 2026)

- Rhode Island: [R.I. Gen. Laws § 44-18.2-3](https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-3.htm) (verified September 26, 2026)

- South Carolina: [South Carolina DOR](https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers) (verified September 26, 2026)

- South Dakota: [South Dakota DOR, 2023 legislative updates](https://dor.sd.gov/businesses/taxes/sales-use-tax/2023-legislative-updates/) (verified September 26, 2026)

- Tennessee: [Tennessee Department of Revenue](https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html) (verified September 26, 2026)

- Texas: [Texas Comptroller](https://comptroller.texas.gov/taxes/sales/remote-sellers.php) (verified September 26, 2026)

- Utah: [Utah S.B. 47 (2025)](https://le.utah.gov/Session/2025/bills/enrolled/SB0047.pdf) (verified September 26, 2026)

- Vermont: [32 V.S.A. § 9701](https://legislature.vermont.gov/statutes/section/32/233/09701) (verified September 26, 2026)

- Virginia: [Virginia Department of Taxation](https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus) (verified September 26, 2026)

- Washington: [Washington DOR](https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers) (verified September 26, 2026)

- West Virginia: [West Virginia Tax Division](https://tax.wv.gov/Business/SalesAndUseTax/ECommerce/RemoteSellers/Pages/RemoteSellersAndWestVirginiaTax.aspx) (verified September 26, 2026)

- Wisconsin: [Wisconsin DOR](https://www.revenue.wi.gov/Pages/FAQS/ise-remote-sellers.aspx) (verified September 26, 2026)

- Wyoming: [Wyoming HB 197 (2024)](https://wyoleg.gov/2024/Enroll/HB0197.pdf) (verified September 26, 2026)