2026 Statutory Rules Updated • South Dakota v. Wayfair Compliance Hub

US 50-State Sales Tax Economic Nexus Calculator

Automated compliance engine for Shopify merchants, Amazon FBA sellers, and SaaS companies. Real-time statutory threshold tracking across all 50 US states with instant registration exposure analysis.

100% Verified .gov DOR Statutes
VDA Penalty Mitigation Network
Pre-Configured for Shopify, Amazon & Stripe
Over $48M in Unfiled Risk Evaluated
Nexus Triggered
0 States
Immediate registration required
Approaching Threshold (>80%)
0 States
Action recommended within 30 days
Safe & Compliant
46 States
Below statutory revenue limits
NOMAD Jurisdictions
5 States
AK, DE, MT, NH, OR (No State Sales Tax)

📋 eCommerce Sales Tax Compliance & Audit Checklist (2026 Edition)

Step-by-step PDF roadmap for CFOs: Voluntary Disclosures, Marketplace Facilitator exemptions, and permit filings.

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Fast Multi-State Revenue Allocator

Quickly populate all 50 states or test common eCommerce revenue tiers:

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💡 Pro Tip: Standard demographic distribution model distributes entered revenue proportionally by US state GDP (California ~14.5%, Texas ~9.2%, Florida ~5.8%, New York ~8.1%). You can refine individual states below.

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US-Licensed CPA Network

Triggered Economic Nexus? Avoid Crippling Penalties.

Operating across state lines with uncollected sales tax exposes your business to unannounced state audit notices, personal officer liability, and 10%–25% failure-to-file penalties.

  • Voluntary Disclosure Agreement (VDA) Filing: Eliminate past penalties and cap look-back periods to 36 months.
  • Multi-State Sales Tax Exemption Certificates: Verify resale and wholesale non-taxability.
  • Direct Certified CPA Assignment: Matched with an eCommerce specialized tax practice within 24 hours.

⭐ Over $4.2M in client tax penalties abated via structured VDAs in 2025–2026.

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Connect with a licensed US sales tax CPA to review your nexus exposure and prepare state registrations.

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For businesses crossing multiple state thresholds, manual tax remittance is impossible. Connect directly with the top certified automated tax calculation and filing engines:

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Frequently Asked Questions (FAQ)

What is the 2018 South Dakota v. Wayfair Supreme Court decision? ▾
Prior to 2018, under Quill Corp. v. North Dakota, states could only enforce sales tax obligations if a seller had a physical presence (office, warehouse, employees) in that state. In South Dakota v. Wayfair, the US Supreme Court overruled Quill, authorizing states to establish "Economic Nexus"—requiring out-of-state remote sellers to collect and remit tax once their sales revenue or transaction volume into the state exceeds statutory thresholds.
What are the statutory thresholds for California, Texas, Florida, and New York? ▾
• California (CDTFA): $500,000 in gross sales into CA during the current or preceding calendar year (transaction count eliminated under AB 147).
• Texas (Comptroller): $500,000 in total Texas gross revenue over the preceding 12 calendar months.
• Florida (DOR): $100,000 in taxable remote retail sales during the previous calendar year (effective July 1, 2021).
• New York (DTF): $500,000 in gross sales of tangible personal property AND 100 separate transactions over the immediately preceding 4 quarters (both conditions required).
What are NOMAD states? ▾
"NOMAD" is the acronym for the five US states that do not impose a statewide general sales tax: New Hampshire, Oregon, Montana, Alaska, and Delaware. Note that in Alaska, while there is no state sales tax, local municipal jurisdictions have formed the Alaska Remote Seller Sales Tax Commission (ARSSTC) which enforces a $100,000 / 200 transaction threshold for participating local boroughs.
What is a Voluntary Disclosure Agreement (VDA)? ▾
A Voluntary Disclosure Agreement (VDA) is a formal legal agreement entered into between an unregistered remote seller and a state Department of Revenue before the state initiates an audit. In exchange for registering, filing unfiled returns, and paying historical back taxes (usually limited to a 36-month look-back period), the state agrees to completely waive late filing and payment penalties (which typically range between 10% and 25%), saving companies tens of thousands of dollars.