Does your business have customers in the United States? Then pay attention. Economic nexus laws are a topic that everyone should pay attention to, especially for online retailers, SaaS companies, and other e-commerce businesses.
US sales tax can seem like a complicated process! We’ll help you understand what economic nexus means, how it works, and which states use it with our updated US Sales Tax Economic Nexus guide. To see all economic nexus thresholds, check out our detailed state-by-state tax guides in our table below.
Note: This guide is for online businesses selling to customers in the United States. By checking the registration thresholds, you’ll learn when you’re liable to pay sales tax, what the threshold levels are in each state, and how to comply with sales tax rules once you’re registered. This includes how to collect sales tax and file your returns!
Nexus The term “nexus” refers to a business connection within a state. When you have a nexus, it means you are responsible for collecting taxes on your sales in that state. Each state has its own sales tax nexus.
Traditionally, tax liability (nexus) has been determined by “sufficient physical presence,” and there are multiple ways your business can meet this requirement. This could be through a physical office, a single sales representative, a high-turnover affiliate, or even through cookies used on computers located in that location.
There are several different types of nexus today, including those that are not based on physical existence. This guide focuses solely on economic nexus.
Economic nexus is a sales tax linkage determined by economic activity. That is, the amount of sales you make in a particular state. Any economic activity can trigger a nexus when your total sales reach a certain amount.
You can gain economic nexus regardless of where your business, employees, or warehouses are located. If your sales in that state are significant enough, you are liable to pay sales tax there.
Generally, states with economic nexus have a threshold. Common annual thresholds are $100,000 in sales or 200 separate sales transactions, whichever comes first, and nexus occurs. However, the exact numbers can vary by state.
| Name | Clothes |
|---|---|
| alabama | $250,000 |
| Alaska | $100,000 |
| Arizona | $100,000 |
| Arkansas | 200 transactions or $100,000 |
| California | $500,000 |
| Colorado | $100,000 |
| Connecticut | 200 trades and $100,000 |
| Florida | $100,000 |
| Georgia | 200 transactions or $100,000 |
| Hawaii | 200 transactions or $100,000 |
| Idaho | $100,000 |
| Illinois | 200 transactions or $100,000 |
| Indiana | $100,000 |
| Iowa | $100,000 |
| Kansas | $100,000 |
| Kentucky | 200 transactions or $100,000 |
| Louisiana | $100,000 |
| Maine | $100,000 |
| Maryland | 200 transactions or $100,000 |
| Massachusetts | $100,000 |
| Michigan | 200 transactions or $100,000 |
| Minnesota | 200 transactions or $100,000 |
| Mississippi | $250,000 |
| Missouri | $100,000 |
| Nebraska | 200 transactions or $100,000 |
| Nevada | 200 transactions or $100,000 |
| New Jersey | 200 transactions or $100,000 |
| New Mexico | $100,000 |
| New York | 100 trades and $500,000 |
| North Carolina | $100,000 |
| North Dakota | $100,000 |
| Ohio | 200 transactions or $100,000 |
| Oklahoma | $100,000 |
| Pennsylvania | $100,000 |
| Rhode Island | 200 transactions or $100,000 |
| South Carolina | $100,000 |
| South Dakota | $100,000 |
| Tennessee | $100,000 |
| Texas | $500,000 |
| Utah | 200 transactions or $100,000 |
| Vermont | 200 transactions or $100,000 |
| Virginia | 200 transactions or $100,000 |
| Washington | $100,000 |
| Washington DC | 200 transactions or $100,000 |
| West Virginia | 200 transactions or $100,000 |
| Wisconsin | $100,000 |
| Wyoming | $100,000 |
Yukarıdaki tabloda beş eyaletin eksik olduğunu fark edeceksiniz. Bu bir hata değil. Amerika’da genellikle beş eyalet satış vergisi uygulamaz.
Bu eyaletlerinin hiçbiri kapsamlı bir eyalet genelinde satış vergisi uygulamasa da, her eyaletteki belirli işlemler vergilendirilebilir. Bazı durumlarda, bu eyaletler yerel satış vergileri uygularken, diğerlerinde belirli mal veya hizmetlerin satın alınmasına eyalet vergisi uygularlar.
İşletmeler belirli bir eyalette ekonomik bağlantı limitlerine ulaştığında, eyalete başvurarak vergi toplamak için kayıt olmaları gerekir. İlgili eyalete kayıt yapılana kadar vergi toplamamak önemlidir! Kayıt gereksinimleri eyalete göre değişir. Örneğin, Texas’ta, eyalet dışı işletmelerin ekonomik bağlantı limitlerine ulaştıktan sonraki dördüncü ayın ilk gününe kadar kayıt olmaları gerekir. Rhode Island’ta, işletmelerin ekonomik bağlantı limitlerine ulaştıktan sonraki yılın 1 Ocak tarihine kadar kayıt olma, vergi toplama ve satış vergisi ödemeye başlama süreleri vardır.
Kurallar ayrıca ne sattığınıza bağlı olarak da değişir. E-kitaplar, online kurslar, dijital ürünler ve web sitesi üyelikleri gibi dijital hizmetler karmaşık olabilir. Her eyalet dijital ürünleri vergilendirmez ve vergilendirenlerin dijital ürün sayılan şeyler için kendi tanımları vardır.
Diğer düzenlemeler de nüanslıdır. SaaS ürünleri dijital ürünler olarak sınıflandırılırken, genellikle indirilmeleri gerekmediği için özel kurallara veya oranlara sahiptirler. Örneğin, Connecticut SaaS ürünlerini tam fiyattan vergilendirirken, Texas sadece fiyatın %80’ini vergilendirir. Ve California SaaS’ı hiç vergilendirmez!
Bir eyalette nexus’unuzun bulunduğunu doğruladıysanız, atmanız gereken adımların kısa özeti:
You should check the current policies of that state to determine if you are required to collect taxes. It is always better to act early to ensure you are filing on time if required.
As Sirket.io, we offer support for your company in the USA in transactions such as Sales Tax Registration, Sales Tax Declaration and Resale Certificate. You can contact us to get detailed information about our services.
