U.S. Supreme Court (South Dakota v. Wayfair, 2018) + each state
Sales tax economic nexus (post-Wayfair)
Since South Dakota v. Wayfair (2018), a state can require an out-of-state seller to register, collect, and remit sales/use tax based on economic activity alone, with no physical presence required.
Not legal or tax advice. Compliance Radar is an informational directory.
This is general information, not legal or tax advice. Deadlines and penalties change and depend on your specific facts — verify with the official source and a licensed CPA or attorney before acting.
We surface only obligations we can anchor to an official government source, each with the
date we last verified it. Sources change; always confirm against the linked official page.
- What it is
- Since South Dakota v. Wayfair (2018), a state can require an out-of-state seller to register, collect, and remit sales/use tax based on economic activity alone, with no physical presence required.
- Who must file
- Remote sellers and marketplace facilitators, once a particular state's economic-nexus threshold is crossed. Thresholds VARY BY STATE — the threshold the Court approved for South Dakota was $100,000 in sales OR 200 transactions per year, but each state sets its own (e.g. California and New York use $500,000, and some states have dropped the 200-transaction prong).
- Deadline
- There is no single national deadline. Once you cross a state's threshold you generally must register and then file/remit on that state's schedule (often monthly or quarterly). Check each state where you have sales.
- Penalty if missed
- Liability for uncollected tax, plus interest and per-state penalties.
- Notes
- Trend: states are increasingly dropping the 200-transaction prong in favor of a revenue-only threshold (for example, Illinois removed it effective Jan 1, 2026). A per-state check is mandatory; there is no nationwide threshold.
- Official source
- Streamlined Sales Tax — Remote Seller Thresholds — verified as of 2026-06-22