Find out if your business may have sales tax collection obligations in states where you sell — before compliance issues become expensive.
Designed for e-commerce sellers, Amazon FBA businesses, Shopify stores, consultants, and any business operating or selling across state lines.
Nexus is a legal connection between your business and a state that may require you to collect and remit sales tax. It can be triggered by physical presence or economic activity — even if you've never set foot in the state.
Created when your business has a tangible presence in a state — an office, employee, contractor, warehouse, or stored inventory. Physical nexus typically applies immediately with no revenue threshold.
Created when your sales into a state exceed a revenue or transaction count threshold — regardless of physical presence. Established after the 2018 South Dakota v. Wayfair Supreme Court ruling.
If your business sells products or services across state lines, nexus exposure may already exist.
Shopify, WooCommerce, and direct-to-consumer brands shipping products into multiple states.
FBA sellers with inventory stored in fulfillment centers across multiple states — each may create nexus.
Service businesses with clients, contractors, or employees in states outside their home state.
Any business with revenue, employees, or physical activity beyond a single state.
Most states adopted economic nexus standards after Wayfair. Here are four of the largest markets.
Revenue
$500,000
Transactions
None
Revenue
$100,000
Transactions
200
Revenue
$500,000
Transactions
None
Revenue
$500,000
Transactions
100 (both required)
Educational reference only. Thresholds verified 2024. Use our full nexus center for all 50 states.
Any one of these factors could create a sales tax obligation in an additional state.
From free assessment to professional review — here's the process.
Enter your revenue, transaction count, and physical presence factors for any U.S. state.
Receive an instant educational nexus risk indicator — Low Risk, Review Recommended, or Potential Exposure.
For yellow or red results, submit a review request and our team provides a written nexus assessment.
If registration is recommended, our compliance team can assist with state sales tax registration.
Start for Free
Enter your revenue, transaction count, and physical presence factors for any state. Get an instant educational risk profile — no account required for the basic assessment.
In-depth education for sellers on specific platforms and in high-volume states.
FBA inventory distribution, physical nexus across fulfillment states, and Marketplace Facilitator rules explained.
Read Guide ShopifyWhy Shopify doesn't handle nexus for you — and what direct-to-consumer sellers need to know.
Read Guide Florida$100K / 200-transaction either-or threshold, fiscal year lookback rules, and county surtax explained.
Read Guide California$500K threshold, CDTFA enforcement, district taxes, and FBA warehouse physical nexus in California.
Read GuideEducational Disclaimer: The Sales Tax Nexus Review™ and Nexus Readiness Indicator are provided by Hive Tax Book (The Self-Employed Lab) for educational purposes only. They do not constitute legal advice, a formal state tax opinion, or a professional nexus determination. Sales tax nexus is a fact-specific analysis that varies by state and business type. Consult a qualified CPA, tax attorney, or state tax professional for a formal nexus analysis and registration guidance.