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Calcimator

State Tax Nexus Calculator

Determine if your business has economic nexus for sales tax or income tax in a state based on Wayfair thresholds, sales volume, transactions, and factor-presence standards.

Inputs

$
$
$
$

Results

Sales Tax Nexus?

0

Income Tax Nexus?0
Sales % of Threshold80%
Transactions % of Threshold75%
Est. Annual Sales Tax Liability$0.00
Sales Until Nexus$20,000.00
Sales Factor (%)16%
Txn Remaining50
How to Use This Calculator
  1. Select Target State from the dropdown — each state has different economic nexus thresholds.
  2. Enter Annual Sales in State — most states trigger nexus at $100,000 in sales or 200 transactions.
  3. Review whether you meet the Nexus Threshold and your estimated state tax obligation.
  4. Check Effective Tax Rate for the state to assess the compliance burden.
  5. Register with the state's department of revenue before making sales that exceed the threshold.
  6. Consult a state tax advisor — nexus rules for marketplace sellers, SaaS, and digital services are evolving rapidly.

What each input means

Target State
Select the state to check nexus thresholds. Each state has different sales and transaction thresholds.
Annual Sales in State ($)
Total gross revenue from sales delivered into this state in the current or prior year.
Transactions in State
Number of separate transactions delivered into this state.
Total Company Sales ($)
Your company's total sales everywhere (for computing the sales factor percentage).
Property in State ($)
Owned or rented real/tangible property in the state (for income tax factor-presence test, threshold $50,000).
Payroll in State ($)
Compensation paid to employees in the state (factor-presence threshold $50,000).

What each result means

Sales Tax Nexus?
1 = Yes, you have economic nexus and must collect sales tax. 0 = No nexus yet.
Income Tax Nexus?
1 = Yes, you may have income tax filing obligations. 0 = Below factor-presence thresholds.
Sales % of Threshold
How close your sales are to triggering the sales tax nexus threshold.
Transactions % of Threshold
How close your transaction count is to triggering nexus (if applicable).
Est. Annual Sales Tax Liability
Estimated sales tax you would owe annually if nexus is established.
Sales Until Nexus
Additional sales volume before you reach the nexus threshold.
Sales Factor (%)
In-state sales as a percentage of total company sales.

How this is calculated

Worked example, using the default values

  1. Identify Input Parameters
    4 parameters
    Target State = 11, Annual Sales in State ($) = 80000, Transactions in State = 150, Total Company Sales ($) = 500000 = 6 input(s) provided
  2. Calculate Sales Tax Nexus?
    0 = 0
  3. Calculate Income Tax Nexus?
    0 = 0
  4. Calculate Sales % of Threshold
    Sales % of Threshold = state.salesThreshold > 0
    80 = 80%

Engine last updated . Checked against 2 independently-derived tests — how we verify calculators.

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