Pro Tier Module

Sales Tax Nexus Determiner (Wayfair)

Determine post-Wayfair economic nexus state by state against a cited, confirmable threshold table.

See it run - a worked example, 100% in this browser tab

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state set its own economic-nexus threshold, connector logic, and definition of sales - and many have since amended or repealed the 200-transaction prong.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statute the Supreme Court upheld in Wayfair (the $100k / 200-transaction template most states copied; SD itself repealed the 200-transaction prong in 2023).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.

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.

Try it live inside GDBS Open a free Standard account

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