Pro Tier Module
Sales Tax Nexus Determiner (Wayfair)
Determine post-Wayfair economic nexus state by state against a cited, confirmable threshold table.
This tool runs inside GDBS Pro. What it computes and the authorities it applies are below.
The problem
After South Dakota v. Wayfair, every state set its own economic-nexus threshold, connector logic, and definition of sales - and many have since amended or repealed the 200-transaction prong. A stale threshold table can wrongly tell a remote seller it does or does not have to collect.
The local-first solution
This plugin runs pure comparison arithmetic against each state's published economic-nexus threshold, applies the OR/AND/sales-only connector and the physical-presence override, and always prints the exact threshold and as-of date it used. It runs client-side with no key and no network - your figures stay in your browser.
What it does
Sales-prong comparison against each state's dollar threshold
Transaction-prong comparison against the separate-transaction count
Connector logic: OR (Wayfair template), AND (e.g. NY, CT), or sales-only
Unconditional physical-presence override forcing nexus YES
Roll-up of the nexus determination across all states
Prints the exact threshold, measure, connector, and as-of date used per state
Honest scope
Not tax or legal advice; confirm each state's current threshold with its Department of Revenue before registering or collecting. The threshold comparison and connector logic are exact, but the per-state threshold table is dated and user-overridable - states have amended these since Wayfair. The measurement-period definition, marketplace-facilitator law, product taxability, local/home-rule jurisdictions, and income/franchise-tax nexus are not modeled.
Authorities cited
- South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018) - overruled the Quill physical-presence rule; upheld economic nexus based on gross revenue over $100,000 OR 200+ separate transactions into the state.
- Quill Corp. v. North Dakota, 504 U.S. 298 (1992) - the (now-overruled for the economic alternative) physical-presence rule, whose floor still independently creates nexus.
- S.D. Codified Laws 10-64-2 - the South Dakota safe-harbor statute the Supreme Court upheld in Wayfair (the $100k / 200-transaction template most states copied; SD itself repealed the 200-transaction prong in 2023).
- Cal. Rev. & Tax. Code 6203(c)(4) - California $500,000 sales threshold, no transaction count (sales-prong only).
- Tex. Admin. Code tit. 34, 3.286(b)(2) - Texas $500,000 safe-harbor amount, no transaction count.
- N.Y. Tax Law 1101(b)(8)(iv) - New York requires BOTH > $500,000 in sales AND more than 100 sales transactions (an AND-connector state).
- Conn. Gen. Stat. 12-407(a)(15)(A)(ix) - Connecticut requires BOTH $100,000 in gross receipts AND 200 transactions.
- State DOR amendments repealing the 200-transaction prong (sales-only), e.g.: Wash. Rev. Code 82.08.052 (2019), N.D. Cent. Code 57-39.2-02.2 (2019), Wis. Stat. 77.51(13gm) (2021), Me. Rev. Stat. tit. 36, 1951-B (2022), La. Rev. Stat. 47:301(4)(m) (2023), N.C. Gen. Stat. 105-164.8(b)(9) (2024). Confirm each state's current rule.
- Delaware, Montana, New Hampshire, and Oregon impose no statewide general sales tax - no sales-tax economic nexus arises there.
Get an email when these rules change
Tables, thresholds and deadlines in Accounting & Tax change every year. Leave your email and we will tell you when the ones behind tools like this one move, at most once a month.
We email you once to confirm. After that, unsubscribe from any issue in one click. Your address goes to VaultSync only (privacy).
Check your nexus footprint
Run the state-by-state determination in your browser and send the roll-up to a Sandbox workspace or a Worklog case. Nothing is uploaded to anyone's cloud.