US/Canada Sales Tax Nexus Checker
Enter your revenue and transaction count per US state (or per Canadian province), typing them into the table or pasting a CSV, and this tool flags which ones are likely over the post-Wayfair economic nexus threshold, using an editable reference table for the 10 most populous US states plus the Canadian GST/HST small-supplier rule. Every threshold shown is a value you can see and overwrite, not a hidden assumption, because state economic nexus rules genuinely change: several states have dropped their 200-transaction test in recent years (Illinois removed it effective 1 January 2026), and thresholds and combination logic (OR vs. the rarer AND test used by New York) differ state by state. This is a screening tool, not a filing decision. Always confirm with the relevant state Department of Revenue, the CRA, or a tax advisor before registering or not registering anywhere.
Reviewed by Riccardo Dal Cero, Economist & Consultant · Last updated September 27, 2026
How it works
- 1
Add a row per US state or Canadian province with its revenue and transaction count, or paste a CSV (region, revenue, transactions, country).
- 2
The tool matches each US region against an editable reference table of economic nexus thresholds; Canadian rows are checked against the CAD 30,000 federal GST/HST small-supplier threshold.
- 3
Each row is flagged as likely over or under its threshold, with the exact rule applied shown alongside it (revenue-only, OR, or AND logic).
- 4
Correct any threshold directly in the reference table before evaluating. The shipped figures are a dated starting point, not guaranteed-current law.
Why economic nexus needs an editable reference table
Since South Dakota v. Wayfair (2018), every state that taxes sales has set its own economic nexus threshold, and those thresholds are not static: several states have raised, simplified, or entirely dropped their 200-transaction test in recent years to reduce compliance burden on small sellers. A tool that hardcodes these numbers silently becomes wrong the moment a state changes its rule. This tool instead ships a dated, sourced starting table you can see, correct, and extend, so it stays honest about what it actually knows versus what you need to verify.
Revenue-only, OR, and AND: three different tests in one country
Nexus rules aren't uniform even within the US: some states (like California and Texas) now look at revenue alone; others (like Ohio, Georgia, and Michigan) trigger nexus on revenue OR transaction count, whichever comes first; and a rare few, most notably New York, require BOTH to be exceeded before nexus applies. Getting this combination logic wrong is a common source of over- or under-registration, which is why each row in the reference table carries its own explicit logic rather than a single global rule.
A screening tool, not a compliance department
This tool runs entirely in your browser against numbers you type in. It never looks anything up live, never knows your product taxability or exemption certificates, and cannot see marketplace-facilitator collection that might already cover some of your sales. Use it to quickly triage which states deserve a closer look, then confirm the real answer with that state's Department of Revenue, the CRA for GST/HST, or a qualified tax advisor before registering or making any filing decision.
Frequently asked questions
Are these thresholds guaranteed to be correct today?
No. They were verified against multiple current nexus-tracking sources as of 2026-09-27, but individual states change their economic nexus rules by statute or Department of Revenue rule-making, sometimes with little notice. Treat the shipped table as a dated starting point and verify anything before acting on it. The table is fully editable for exactly this reason.
Why do only 10 US states show up by default?
The reference table ships with the 10 most populous US states as a representative starting set. It is illustrative, not exhaustive. Every US state that imposes sales tax has its own economic nexus rule; add a row with the correct threshold for any state not listed.
What does 'OR' vs 'AND' logic mean?
Most economic-nexus states with a transaction-count test use OR logic: crossing EITHER the revenue threshold OR the transaction-count threshold creates nexus. A small number of states, notably New York, use AND logic: nexus requires crossing BOTH thresholds. The tool applies whichever logic is set for that state's row.
Does this cover Canadian provincial sales taxes (PST/QST)?
No, it only covers the single federal GST/HST small-supplier registration threshold (CAD 30,000 across four consecutive calendar quarters). Provinces with their own PST or QST have separate registration rules this tool does not model.
Does flagging a state as 'over threshold' mean I owe tax there?
It means your revenue and/or transaction count for that state, as entered, likely creates economic nexus under the rule shown. That typically triggers a registration and collection obligation, not a direct tax bill on this data alone. Product taxability, exemptions, and marketplace-facilitator rules can all change the real-world outcome and are outside the scope of this tool.
Can I paste data instead of typing it row by row?
Yes. Paste CSV lines in the form 'region,revenue,transactions,country' (country defaults to US if omitted), one per line. A header row is detected and skipped automatically.
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