US sales tax economic nexus: state-by-state thresholds for 2026

Figures are for tax year 2026: the thresholds below are the ones the states' own pages showed on 25 September 2026. Each row names its source. Where a state's page could not be read for this review, the row says check and gives no rule of its own.

Scope

This Guide answers one question for a seller with no physical presence in a state: has it crossed that state's economic nexus threshold, so that it must register, collect and file sales tax (or Hawaii general excise tax, or New Mexico gross receipts tax)?

It covers the 45 states with a statewide sales tax and the District of Columbia (threshold, transaction test, "more than" or "at least", period, which sales count, marketplace facilitator start date), the five states with no general sales tax, and how physical presence overrides the thresholds.

It does not cover taxability, rates or sourcing; income or franchise tax nexus (except the P.L. 86-272 point below); Puerto Rico and the territories; local home-rule registrations; or voluntary disclosure and back-tax exposure (see "When to refuse or refer").

The Washington and Pennsylvania rows match the separate Washington and Pennsylvania sales tax Guides.

Ask the client first

• Which states did you ship goods to, or deliver services or digital products into, in 2025 and so far in 2026?
• For each state: total sales in dollars and number of separate transactions, split by calendar year and by month (several states use a rolling 12 months or four quarters, not calendar years).
• How much of that went through a marketplace (Amazon, eBay, Etsy, Walmart and similar) and how much was direct (own website, wholesale, phone)?
• Of the direct sales, how much was exempt, for resale, or wholesale?
• Do you, or any company related to you, have anything in any state: employees, contractors, an office, a warehouse, or inventory in a marketplace's fulfilment centre?
• Are you already registered anywhere? Since when?
• Do related companies also sell into these states? (Arizona and California add their sales.)

The method, step by step

1. Check physical presence first. Any physical presence in a state means you register there whatever your sales. Inventory counts: Connecticut says an out-of-state retailer with goods "on the premises of a marketplace facilitator" must register "even if it is under the thresholds" (Connecticut DRS). If you skip this step, the threshold analysis gives false comfort.
2. Build the sales data the way each state measures it. Use the table below to see which sales count (gross or retail or taxable; marketplace sales in or out) and over which period (previous year, current year, rolling 12 months, four quarters, 12 months to 30 September). Do not reuse one national total.
3. Apply each state's test literally. Note whether it is "more than" or "at least", and whether a transaction count still exists and whether it is an OR test or an AND test (Connecticut and New York need both).
4. Find the start date. Crossing the threshold does not always mean collecting from the next sale. Most states give a lead time (first day of a month at least 30 days later; 90 days in Colorado; the fourth month in Texas; 1 April of the next year in Pennsylvania). Use the start rule in the "Filing and payment" section.
5. Handle marketplace sales. A facilitator collects on the sales it facilitates. Some states still require the seller to register if its total, including marketplace sales, crosses the threshold (for example South Dakota, Washington, Nebraska, Maryland). Others let the seller leave facilitated sales out (for example Georgia, Arizona, Oklahoma, and Pennsylvania where the facilitator collects).
6. Mark every "check" state for follow-up. Confirm those on the state's site before advising; do not fill the gap from memory or a vendor chart.
7. Re-test on the state's own cycle. Monthly for Vermont, quarterly for Illinois, Missouri and New York, and yearly for calendar-year states. A seller under the threshold in January can be over it in June.

Background

• Wayfair. In South Dakota v. Wayfair (2018) the Supreme Court overruled the physical-presence rule of Quill. It upheld a law covering sellers that "deliver more than $100,000 of goods or services into the State or engage in 200 or more separate transactions" (Wayfair opinion). Every state with a sales tax now has an economic nexus rule, but most have since changed the details. Many have dropped the 200-transaction test.
• P.L. 86-272 does not protect you from sales tax. It limits state income taxes where your only in-state activity is "the solicitation of orders" for tangible personal property filled from outside the state (15 U.S.C. 381). It says nothing about sales tax collection.

State threshold table for 2026

Read "Sales test" literally: "more than" means exactly the threshold does not trigger; "at least" or "or more" means it does. "Prev or current" means the test is met if either the previous calendar year or the current calendar year crosses it. "MPF" is the marketplace facilitator collection start date; "check" means the source reviewed did not give it.

State	Sales test	Transaction test	Period	Which sales count	MPF start	Source
Alabama	Over $250,000	None	Previous calendar year	Retail sales made directly by the seller, taxable and nontaxable; leave out wholesale sales backed by an Alabama resale licence and sales through a marketplace collecting under the Simplified Sellers Use Tax (SSUT) programme	1 Jan 2019	ALDOR FAQ, SSUT
Arizona (TPT)	More than $100,000 (2021 onward)	None	Prev or current	Gross proceeds from direct business with Arizona customers not facilitated by a marketplace facilitator; affiliated persons' sales added	check	A.R.S. 42-5044
Arkansas	Exceeded $100,000	Or "exceeded ... two hundred (200) taxable transactions"; exactly 200: check	Prev or current	Tangible goods, taxable services, digital codes and specified digital products delivered into Arkansas	1 Jul 2019	DFA remote sellers
California	Exceeds $500,000	None	Preceding or current calendar year	All sales of tangible goods for delivery in California by the retailer and all related persons, including nontaxable sales such as sales for resale, and including sales facilitated through a marketplace	1 Oct 2019	CDTFA Wayfair guide, Wayfair FAQ, Marketplace Facilitator Act guide
Colorado	Exceeds $100,000	None	Prev or current	Retail sales of goods, commodities and services into Colorado	check	CDOR out-of-state businesses
Connecticut	At least $100,000 and	200 or more retail sales (both needed)	12 months ending 30 September before the filing period	Gross receipts from sales into Connecticut	1 Dec 2018	DRS registering, OCG-8
District of Columbia	More than $100,000	Or more than 200 separate retail sales	Prev or current	Gross receipts from retail sales delivered into DC	1 Apr 2019	OTR FAQ
Florida	Taxable remote sales exceeding $100,000	None	Previous calendar year	Taxable remote sales only	1 Jul 2021	FDOR sales tax, FDOR notice 21A01-03
Georgia	Exceeding $100,000	Or 200 or more separate retail sales	Prev or current	Retail sales of tangible goods delivered into Georgia; a remote seller may leave out facilitated sales	1 Apr 2020	SUT-2019-02, SUT-2020-01
Hawaii (GET)	$100,000 or more	Or 200 or more separate transactions	Current or immediately preceding calendar year	Gross income from goods delivered, services used and intangibles used in Hawaii	1 Jan 2020	Haw. Rev. Stat. 237-2.5, Hawaii release 2019-03
Idaho	check	check	check	check	check	Tax Commission site could not be read for this review
Illinois	$100,000 or more	None from 1 Jan 2026 (200 or more before)	12-month lookback, re-tested each quarter	Cumulative gross receipts from sales of tangible goods to Illinois purchasers	check	IDOR FY 2026-12
Indiana	More than $100,000	None from 1 Jan 2024	Current or preceding calendar year	Gross revenue from goods, electronically transferred products and services, taxable or not	1 Jul 2019	DOR FAQ, facilitators
Iowa	$100,000 or more (the same page also says a seller "exceeds the sales threshold": check exactly $100,000)	None	Prior calendar year, or current year once crossed	All Iowa sales revenue, including exempt, wholesale, resale and facilitator-collected sales	check	IDR remote sellers
Kansas	In excess of $100,000	None	Current or immediately preceding calendar year	Cumulative gross receipts from sales to Kansas customers	check	K.S.A. 79-3702
Kentucky	$100,000 or more	Or 200 or more sales	Prev or current	Gross receipts from sales into Kentucky	check	DOR notice
Louisiana	check	check	check	check	check	Remote Sellers Commission site could not be read for this review
Maine	Exceed $100,000	None in Instructional Bulletin 43 (revised 2 Feb 2022)	Prev or current	Total gross sales of tangible goods or taxable services in Maine	check	IB 43
Maryland	Exceeds $100,000	Or 200 or more separate transactions	Prev or current	Goods or taxable services delivered in Maryland; direct and facilitated sales both counted	1 Oct 2019	Tax Alert 09-19
Massachusetts	check	check	check	check	check	Mass.gov could not be read for this review
Michigan	check	check	check	check	check	Michigan.gov could not be read for this review
Minnesota	More than $100,000	Or 200 or more retail sales	Prior 12-month period	Retail sales made or facilitated from outside Minnesota to Minnesota destinations	check	Minn. Stat. 297A.66
Mississippi	Exceed $250,000	None	Any twelve-month period	Sales into Mississippi	Act of 2020 (HB 379); exact date check	DOR FAQ, MPF notice
Missouri	Exceed $100,000 (DOR FAQ wording)	None	Preceding 12 months, tested at each quarter end	Sales of tangible goods shipped into Missouri, including marketplace sales	check	DOR FAQ
Nebraska	More than $100,000	Or 200 or more transactions	Prior or current calendar year	Retail sales (all except resale), including through a marketplace	1 Apr 2019	DOR FAQ
Nevada	Exceed $100,000	Or 200 transactions; the page says both "more than 200" and "reach 200": check	Prev or current	All Nevada sales, direct and through marketplaces	1 Oct 2019	Tax FAQ
New Jersey	Exceeds $100,000	Or 200 or more separate transactions	Current or prior calendar year	Goods, digital products and taxable services delivered into NJ, including nontaxable retail sales	1 Nov 2018	Taxation FAQ
New Mexico (GRT)	At least $100,000	None	Previous calendar year	Taxable gross receipts sourced to New Mexico	1 Jul 2019	TRD nexus
New York	Exceeded $500,000 and	More than 100 sales (both needed)	Immediately preceding four sales tax quarters	Gross receipts from tangible goods delivered into NY	1 Jun 2019	TB-ST-175, TSB-M-19(2.1)S
North Carolina	In excess of $100,000	None from 1 Jul 2024	Prev or current	Gross remote sales sourced to NC, including sales as a marketplace seller	check	Directive 24-1
North Dakota	Exceed $100,000	None	Current or previous calendar year	Taxable sales into ND	check	Tax Commissioner
Ohio	Over $100,000	Or 200 or more separate sales	Current or previous calendar year	Total sales to Ohio customers	1 Sep 2019	Ohio FAQ
Oklahoma	Small-seller exception rose to $100,000 on 1 Nov 2019; current wording check	None	Previous 12 months in the June 2020 FAQ; check	Taxable sales; sales through a facilitator that collects are left out	check	OTC FAQ
Pennsylvania	More than $100,000 (one DOR web sentence says "at least": check exactly $100,000)	None	Previous calendar year; collect from 1 April following	All channels, taxable and nontaxable; a marketplace seller leaves out sales on which the facilitator collects	1 Jul 2019	DOR online retailers, Bulletin 2019-01
Rhode Island	check	check	check	check	check	Division of Taxation site could not be read for this review
South Carolina	Exceeds $100,000	None	Prev or current	Gross revenue from goods, electronic products and services, including exempt and wholesale sales and the seller's own goods sold on a marketplace	check	SCDOR remote sellers, Policy Manual ch. 13
South Dakota	More than $100,000	None from 1 Jul 2023	Prev or current	Gross sales into SD, including marketplace sales	1 Mar 2019	2023 updates, MP bulletin
Tennessee	$100,000 or more (out-of-state dealers)	None	Previous 12-month period stated for facilitators; check for dealers	All retail sales including exempt sales; not sales for resale	1 Oct 2020 at the $100,000 level	TDOR
Texas	Safe harbor below $500,000; "greater than" in another publication: check exactly $500,000	None	Preceding 12 calendar months	All taxable and nontaxable sales into Texas, including resale, exempt and (from 1 Apr 2020) marketplace sales	check	Remote sellers, FAQ, 94-108
Utah	check	check	check	check	check	Tax Commission site could not be read for this review
Vermont	At least $100,000	Or at least 200 transactions	12 months before the monthly period; review at each quarter end	Sales into Vermont, taxable and nontaxable	1 Jun 2019	Wayfair FAQ, marketplace
Virginia	More than $100,000	Or 200 or more separate retail transactions	Prev or current	Gross retail sales; a seller also using a marketplace counts only its direct sales	check	Virginia Tax
Washington	More than $100,000, or organized or commercially domiciled in Washington (either test)	None	Current or prior calendar year	Combined gross receipts sourced or attributed to WA: retail, wholesale, services, exempt and marketplace sales	check	DOR remote sellers
West Virginia	More than $100,000	Or 200 or more separate transactions	Preceding calendar year, or the current year from the day crossed	Taxable and nontaxable sales delivered into WV	1 Jul 2019	Tax Division, TSD-442
Wisconsin	Exceed $100,000	None from 20 Feb 2021	Prev or current	Gross sales into Wisconsin	check	DOR remote sellers
Wyoming	Exceeds $100,000	None; repealed by Laws 2024, ch. 67	Current or immediately preceding calendar year	Gross revenue from goods, admissions or services delivered into WY	check	Wyo. Stat. 39-15-501

Notes on individual rows

• California. The test adds the sales of "all persons related to the retailer", defined by reference to 26 U.S.C. 267(b) (CDTFA). The $500,000 is based on total sales of tangible personal property, "which may include nontaxable sales, such as sales for resale" (CDTFA Wayfair FAQ). A seller must also include sales "facilitated through" a marketplace. It need not register if all of its California sales are facilitated by a registered marketplace facilitator, but must register once it makes any direct sale while over the threshold (CDTFA Marketplace Facilitator Act guide). The test is "exceed", so exactly $500,000 does not trigger it.
• Colorado. A retailer is exempt only if its sales are "less than $100,000" in both the current and previous years, and must collect once current-year sales "exceed $100,000" (CDOR). Sales of exactly $100,000 fall between the two sentences: check. Colorado home-rule cities run their own sales taxes; this Guide does not cover them.
• Georgia. The remote seller bulletin is from 2019 and the marketplace bulletin from 2020 (SUT-2019-02). They are still listed on the Department's bulletin page, but check for later law changes before relying on the 200-sale test.
• Maine. Instructional Bulletin 43 states the test as sales that "exceed $100,000" with no transaction count. The older Maine remote-sellers web page still quotes a 200-transaction test (MRS page). Follow the bulletin, which is the later text, and confirm with Maine Revenue Services if a seller is relying on it.
• Missouri. The DOR FAQ uses "exceed $100,000" and, in different answers, both "taxable sales" and "all sales of tangible personal property" (DOR FAQ). Check the statute before advising a seller close to $100,000.
• Tennessee. The Department's page says "$100,000 or more" for out-of-state dealers but "more than $100,000" for facilitators (TDOR). Treat exactly $100,000 as triggering for a dealer.
• Texas. The safe harbor applies when Texas revenue is "less than $500,000" in the previous 12 calendar months (Comptroller FAQ); publication 94-108 says "greater than $500,000" (94-108). Exactly $500,000 is unclear: check.
• Check rows (Idaho, Louisiana, Massachusetts, Michigan, Rhode Island, Utah). These revenue sites refused or timed out when read for this review, so no rule is stated here. Read the state's own remote-seller page before advising, and do not rely on older third-party charts for them.

States with no general statewide sales tax

State	Position	Source
Alaska	No statewide sales tax, but local sales taxes exist. Confirm with the Alaska Remote Seller Sales Tax Commission (ARSSTC) which local jurisdictions it administers, its current remote-seller threshold and how to register; confirm separately with any municipality that is not a member. No state source was read for this row	check
Delaware	Confirm with the Delaware Division of Revenue that no sales tax applies. Its gross receipts tax is levied on the business and should be assessed separately	Delaware gross receipts tax
Montana	Confirm with the Montana Department of Revenue that no general sales tax applies, and check any local resort taxes. No state source was read for this row	check
New Hampshire	Confirm with the New Hampshire Department of Revenue Administration that no general sales tax applies, and check its meals and rentals tax if the client sells meals, rooms or car rentals. No state source was read for this row	check
Oregon	No sales tax. The Corporate Activity Tax "is not a transactional tax, such as a retail sales tax" and has its own filing thresholds	Oregon CAT

Boundary and exception table

Situation	Rule	Source
Sales of exactly $100,000 in a "more than" or "exceed" state (for example Washington, Indiana, New Jersey, South Carolina)	Not over the threshold; no nexus from the sales test alone	DOR remote sellers, SCDOR
Sales of exactly $100,000 in an "at least" or "or more" state (Illinois, Kentucky, Hawaii, Vermont, New Mexico, Connecticut)	Threshold met (Iowa uses both wordings: check)	IDOR FY 2026-12, Vermont FAQ
AND tests	Connecticut needs both 200 or more retail sales and at least $100,000; New York needs both more than $500,000 and more than 100 sales. Meeting one prong only is not enough	Connecticut DRS, TB-ST-175
Transaction tests removed	Indiana from 1 Jan 2024; North Carolina from 1 Jul 2024; Wyoming (Laws 2024, ch. 67); South Dakota from 1 Jul 2023; Wisconsin from 20 Feb 2021; Illinois from 1 Jan 2026	Row sources in the state table
Previous year only	Alabama, Florida, New Mexico, and Pennsylvania (collection from 1 April of the following year). A seller crossing mid-year does not start collecting that year under the sales test	ALDOR FAQ, FDOR notice 21A01-03
Rolling periods	Illinois 12-month lookback re-tested quarterly; Minnesota prior 12 months; Missouri preceding 12 months at each quarter end; Texas preceding 12 calendar months; Vermont 12 months, reviewed each quarter; New York four sales tax quarters; Connecticut 12 months to 30 September; Mississippi any twelve months	Row sources in the state table
Taxable sales only	Florida, New Mexico, North Dakota, Oklahoma count taxable sales; a seller of mostly exempt goods can stay under	FDOR notice 21A01-03, Tax Commissioner
Exempt and wholesale sales included	Iowa, South Carolina, Texas, Washington, Indiana, California (nontaxable sales such as sales for resale), New Jersey (nontaxable retail) count them	IDR, SC Policy Manual, CDTFA Wayfair FAQ
Marketplace sales left out of the seller's own test	Arizona (not facilitated), Georgia (may exclude), Oklahoma (if facilitator collects), Pennsylvania (if facilitator collects), Virginia (direct sales only for a seller also using a marketplace), Alabama (SSUT marketplace)	A.R.S. 42-5044, SUT-2020-01
Marketplace-only seller over the threshold	Must still register: South Dakota (may get non-filing status); New Jersey (may ask for a non-reporting basis); New York (register and file periodic returns even though the provider remits); Washington (B&O filing continues). No registration needed if every sale goes through a facilitator that collects: Ohio, Oklahoma, Tennessee, Missouri, and California (registered facilitator; facilitated sales still count toward the $500,000 test). Other states: check	CDTFA Marketplace Facilitator Act guide, SD 2023 updates, NJ FAQ, TB-ST-175, DOR remote sellers, Ohio FAQ, OTC FAQ, TDOR, MO FAQ
Sellers with no taxable retail sales	New Jersey: remote sellers making only sales for resale, or only nontaxable retail sales, need not register. South Carolina: a remote seller making only wholesale sales needs no retail licence	NJ FAQ, SC Policy Manual
Inventory in a marketplace warehouse	Physical presence. Connecticut requires registration "even if it is under the thresholds". Texas: below $500,000 no permit is needed if the provider has certified it will assume the seller's duties; above it, register	Connecticut DRS, Comptroller FAQ
Related companies	Arizona aggregates affiliated persons; California adds related persons' sales	A.R.S. 42-5044, CDTFA

Worked cases

These are illustrations with invented numbers. Each assumes no physical presence unless stated.

1. Illinois after the transaction test ended (IDOR FY 2026-12). A seller made 450 sales of goods totalling $80,000 to Illinois buyers in the 12 months to 31 March 2026. Under the old rules, 200 or more transactions would have been enough. From 1 January 2026 the only test is $100,000 or more in the lookback period. $80,000 is below $100,000, so the seller has no Illinois duty from the sales test. It must keep re-testing each quarter.
2. New York AND test (TB-ST-175). In the four sales tax quarters just ended, a seller of furniture delivered 90 orders into New York worth $520,000. Receipts exceed $500,000, but 90 sales is not more than 100. Both conditions are needed, so no registration is required from the economic test. With a 101st sale in a later four-quarter window, it would be.
3. Connecticut AND test, and inventory (Connecticut DRS). In the 12 months to 30 September 2025, a seller made 150 retail sales into Connecticut worth $150,000. It has at least $100,000 but not 200 or more sales, so the threshold is not met. If any of its stock sits in a marketplace facilitator's Connecticut warehouse, it must register anyway, because that rule applies "even if it is under the thresholds".
4. Same sales, opposite results: Georgia and South Carolina (SUT-2020-01, SC Policy Manual). In 2025 a seller sold $120,000 of its own goods into each state, of which $110,000 went through a facilitator that collects and $10,000 was direct. Georgia lets a remote seller exclude facilitated sales, so its figure is $120,000 minus $110,000, which is $10,000. That is under $100,000, and at 50 direct orders it is under 200 sales too, so there is no Georgia duty. South Carolina counts the seller's own goods sold via a marketplace, so its figure is $120,000. That exceeds $100,000, so the seller needs a South Carolina retail licence and remits on its own direct sales; in the Department's own example the seller remits on its website sales only.
5. Arizona exactly at the line (A.R.S. 42-5044). A seller's 2025 direct (non-facilitated) Arizona sales were exactly $100,000. The statute requires "more than" $100,000, so the threshold is not met for 2025. Each calendar year is tested on its own: 2025 sales do not carry into 2026. If its 2026 direct Arizona sales go over $100,000, for example on 20 August 2026, it must get a licence then and start remitting on 1 October 2026 (the first month starting at least thirty days later), for the rest of 2026 and all of 2027.

When to refuse or refer

• The client has, or may have, physical presence (staff, contractors, stock in a fulfilment centre) in states where it has never registered: refer for a back-exposure and voluntary disclosure review. This Guide does not cover look-back periods, penalties or disclosure programmes.
• The state is marked check and the client needs an answer now: do not fill the gap from a vendor chart. Confirm on the state's own site or with the state.
• Sales sit within a few thousand dollars of a threshold in a state whose wording conflicts (Colorado, Iowa, Missouri, Pennsylvania, Tennessee, Texas, and the transaction counts in Arkansas and Nevada): get written confirmation from the state.
• The question is about taxability, rates, local home-rule registration (Colorado, Alabama, Louisiana, Alaska local jurisdictions) or income tax nexus: refer to the relevant state Guide or a state-tax specialist.
• Sales into Puerto Rico or other territories: out of scope.
• The client has already received a nexus questionnaire or audit letter from a state: refer; voluntary routes may be closed.

Filing and payment

Start dates after crossing a threshold, where the reviewed source gives them:

State	When to register and start collecting	Source
Arizona	Licence once the threshold is met; remit from the first day of the month that starts at least thirty days later, for the rest of that year and the next	A.R.S. 42-5044
Colorado	By the first day of the first month starting at least 90 days after current-year sales exceed $100,000; the whole year if the previous year exceeded it	CDOR
Iowa	First day of the next month that starts at least 30 days after crossing; through that year and the whole next year	IDR
Maine	On or before the first day of the first month starting at least thirty days after crossing; may cancel after two calendar years under the threshold	IB 43
Missouri	No later than three months after the close of the quarter in which the 12-month total exceeds $100,000	DOR FAQ
North Dakota	From the following calendar year, or 60 days after crossing, whichever is earlier	Tax Commissioner
New Jersey	On taxable transactions after the threshold is met (not the one that meets it), with a grace period of up to 30 calendar days to register and begin collecting	Taxation FAQ
Pennsylvania	Collection year runs 1 April to 31 March, based on the previous calendar year	DOR online retailers
South Carolina	Retail licence and remittance from the first day of the second calendar month after nexus	SC Policy Manual
South Dakota	By the first day of the month that starts at least thirty days after crossing	SD MP bulletin
Texas	No later than the first day of the fourth month after the month the $500,000 safe harbor is exceeded	Remote sellers
Washington	First day of the month starting at least 30 days after crossing, if not met the prior year	DOR remote sellers
West Virginia	On sales made after the day a threshold is reached in the current year	Tax Division

For other states, read the start rule on the row's source. Filing frequencies and due dates are set by each state after registration and are not covered here.

Periods in 2025 (for returns and reviews of 2025 activity)

• Illinois: for lookback periods ending on or before 31 December 2025, the 200-transaction test still applied alongside $100,000. A seller registered only under the 200 test had to review its 12 months ending 31 December 2025 and stop remitting if it was under $100,000 (IDOR FY 2026-12).
• Utah, Louisiana and Alaska (ARSSTC): their sources could not be read for this review. Check each one's test separately for 2025 periods and for 2026.
• Other rows: the reviewed sources show no change taking effect during 2025 or 2026 apart from the Illinois change above. Still confirm the test for the exact period you are reviewing.

Completion checklist

• Physical presence checked in every state, including marketplace inventory locations.
• Sales data built per state: calendar years 2025 and 2026, rolling 12 months, New York quarters, Connecticut 12 months to 30 September.
• Each state's sales basis applied (gross, retail or taxable; exempt and wholesale in or out; marketplace in or out; related parties added in Arizona and California).
• "More than" versus "at least" applied; AND tests (Connecticut, New York) applied as AND.
• Transaction tests applied only where the table shows one still exists.
• Start date worked out from the state's start rule.
• Every check state confirmed on the state's own site, with the page and date noted in the file.
• Alaska local jurisdictions and home-rule localities flagged separately.
• Next re-test date diarised on each state's cycle.