©2018 by The Sales Tax Team.

 
  • Mason Jordan

July '18 Economic Nexus Introductions

Updated: Mar 6, 2019

On July 1, 2018, five states will be enacting and immediately imposing economic nexus standards. Hawaii, Maine, Oklahoma, Pennsylvania, and Vermont will be joining Massachusetts, Ohio, and Rhode Island as states that have implemented economic nexus. At a high-level, here is an explanation of each state's economic nexus thresholds.


Hawaii - Companies with gross sales of $100,000 or greater OR 200 individual transactions in Hawaii during the previous or current year have established economic nexus. These companies must register to remit General Excise Tax.

Maine - Companies with gross sales of $100,000 or greater OR 200 individual transactions in Maine during the previous or current year have established economic nexus. These companies must register to collect and remit sales tax.

Oklahoma - Companies with gross sales of $10,000 or greater in Oklahoma during the prior 12 month have established economic nexus (for future years, sellers will be required to make this election by June 1 of the following year. These companies may elect to collect and remit tax OR comply with state’s use tax notice and reporting requirements.

Pennsylvania - Companies with gross sales of $10,000 or greater in Pennsylvania during the prior 12 month have established economic nexus (for future years, sellers will be required to make this election by June 1 of the following year. These companies may elect to collect and remit tax OR comply with state’s use tax notice and reporting requirements. UPDATE: Effective 1/1/2019, remote sellers and marketplace facilitators exceeding $100,000 must register to collect and remits sales tax.

Vermont - Companies with gross sales of $100,000 or greater OR 200 individual transactions in Vermont during the previous or current year have established economic nexus. These companies must register to collect and remit sales tax.