If you sell to customers in other states, you may owe sales-tax collection duties even with no office there. Here is how 2026 economic-nexus rules work and where the thresholds sit.
Direct answer
After South Dakota v. Wayfair (2018), most states require out-of-state sellers to collect sales tax once they exceed an economic nexus threshold — commonly $100,000 in sales or 200 transactions in the state per year. Five states (DE, MT, NH, OR, and AK at the state level) have no statewide sales tax. Thresholds differ by state, so confirm each.
No-sales-tax states (2026)
| State | Statewide sales tax | Note |
|---|---|---|
| Delaware | None | No sales tax; uses other business taxes |
| Montana | None | Local option taxes exist in a few areas |
| New Hampshire | None | No general sales tax (rooms/meals taxed separately) |
| Oregon | None | No statewide sales tax |
| Alaska | None (state) | Many boroughs/cities levy local sales tax |
How the common threshold works
Thresholds below reflect common 2026 state economic-nexus rules (source: state Departments of Revenue, post–South Dakota v. Wayfair; retrieved 2026-08-11). Always confirm each state's current rule.
- $100,000 in gross sales into the state, or 200 separate transactions, in the current or prior calendar year (whichever the state uses).
- Once crossed, register, collect, and remit — usually free or under $50 to register.
- Marketplace faciliation: Amazon/eBay/etc. collect on their marketplace sales, but your own website sales still count toward the threshold.
- Thresholds vary — a handful of states use $500,000 or different transaction counts.
Educational content, not tax advice. Cashbizly is an independent educational resource. Nothing here is personalized advice, and it does not replace a licensed CPA, Enrolled Agent, or tax attorney.
Our calculators and articles are checked for accuracy against official IRS publications, including Publication 334 (Tax Guide for Small Business), 535 (Business Expenses), 505 (Withholding & Estimated Tax), and 463 (Travel, Gift & Car Expenses). Tax rules change — always confirm current figures at IRS.gov or with a professional. Read our full disclaimer.
Frequently asked questions
After the 2018 Supreme Court decision South Dakota v. Wayfair, states can require out-of-state sellers to collect sales tax based on economic activity (sales dollars or transaction count) in the state, not just a physical presence. Most states set the threshold at $100,000 in sales or 200 separate transactions per year.
Five states have no statewide sales tax: Delaware, Montana, New Hampshire, Oregon, and Alaska (Alaska has no state sales tax but many local boroughs/cities levy their own). If you only sell into these states, you generally have no statewide sales-tax collection duty — though local Alaska taxes may still apply.
No. While $100,000 or 200 transactions is the common post-Wayfair threshold, several states use different figures (for example, some use $100K only, some $500K, and a few have unique rules). Always check the specific state Department of Revenue. The threshold is typically measured over the prior or current calendar year.
Register for a sales-tax permit with that state, then collect and remit tax on taxable sales. Registration is usually free or under $50. You must file returns on the state cadence (monthly, quarterly, or annually based on volume). Marketplaces like Amazon often collect on marketplace sales, but your own DTC sales still count.