Economic Nexus Reporting Requirements Reference Table

The states listed in the table below have either enacted sales tax economic nexus filing requirements or are in the process of adopting reporting requirements either legislatively or through administrative rule as of November 30, 2018. Keep in mind that the sales threshold may be defined differently from state to state. The sales threshold may be a combination of both taxable and exempt sales or taxable sales only.

This information is subject to frequent changes with either new states coming aboard or clarification as to start date for sales tax reporting requirements. Consult with Wipfli to ensure you are reviewing the most current information.