June 21, 2019 – One year since Wayfair – Anniversary Update. On this one year anniversary of the landmark decision virtually all states have responded with their enforcement intentions. The tax imposition is now retroactive. A Wayfair Process Review is necessary for all taxpayers.
ENexus Thresholds As Of June 21, 2019One Year Since Wayfair |
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| Ref No. | State | Enforcement Date | Dollars of Sales | Number of Sales | ENexus Threshold |
| 1 | TN | 1/1/2017 | $500,000 | 0 | 500/0 |
| 2 | MA | 10/1/2017 | $500,000 | 100 | 500/100 |
| 3 | OH | 1/1/2018 | $500,000 | 0 | 500/0 |
| 4 | NY | 6/21/2018 | $300,000 | 100 | 300/100 |
| 5 | HI | 7/1/2018 | $100,000 | 200 | 100/200 |
| 6 | ME | 7/1/2018 | $100,000 | 200 | 100/200 |
| 7 | OK | 11/1/2019 | $100,000 | 0 | 100/0 |
| 8 | VT | 7/1/2018 | $100,000 | 200 | 100/200 |
| 9 | MS | 9/1/2018 | $250,000 | 0 | 250/0 |
| 10 | AL | 10/1/2018 | $250,000 | 0 | 250/0 |
| 11 | IL | 10/1/2018 | $100,000 | 200 | 100/200 |
| 12 | IN | 10/1/2018 | $100,000 | 200 | 100/200 |
| 13 | KY | 10/1/2018 | $100,000 | 200 | 100/200 |
| 14 | MD | 10/1/2018 | $100,000 | 200 | 100/200 |
| 15 | MI | 10/1/2018 | $100,000 | 200 | 100/200 |
| 16 | MN | 10/1/2018 | $100,000 | 100 | 100/100 |
| 17 | ND | 10/1/2018 | $100,000 | 0 | 100/0 |
| 18 | NJ | 11/1/2018 | $100,000 | 200 | 100/200 |
| 19 | WA | 10/1/2018 | $100,000 | 0 | 100/0 |
| 20 | WI | 10/1/2018 | $100,000 | 200 | 100/200 |
| 21 | NC | 11/1/2018 | $100,000 | 200 | 100/200 |
| 22 | NV | 11/1/2018 | $100,000 | 200 | 100/200 |
| 23 | SC | 11/1/2018 | $100,000 | 0 | 100/0 |
| 24 | SD | 11/1/2018 | $100,000 | 200 | 100/200 |
| 25 | CT | 12/1/2018 | $250,000 | 200 | 250/200 |
| 26 | DC | 1/1/2019 | $100,000 | 200 | 100/200 |
| 27 | GA | 1/1/2019 | 2019 – $250,000 1/1/2020 – $100,000 | 200 | 250/200 |
| 28 | IA | 1/1/2019 | $100,000 | 0 | 100/0 |
| 29 | LA | 1/1/2019 | $100,000 | 200 | 100/200 |
| 30 | NE | 1/1/2019 | $100,000 | 200 | 100/200 |
| 31 | UT | 1/1/2019 | $100,000 | 200 | 100/200 |
| 32 | WV | 1/1/2019 | $100,000 | 200 | 100/200 |
| 33 | WY | 2/1/2019 | $100,000 | 200 | 100/200 |
| 34 | CA | 4/1/2019 | $500,000 | 0 | 500/0 |
| 35 | CO | 12/1/2018 | $100,000 | 0 | 100/0 |
| 36 | ID | 6/1/2019 | $100,000 | 0 | 100/0 |
| 37 | AR | 7/1/2019 | $100,000 | 200 | 100/200 |
| 38 | NM | 7/1/2019 | $100,000 | 0 | 100/0 |
| 39 | PA | 7/1/2019 | $100,000 | 0 | 100/0 |
| 40 | RI | 7/1/2019 | $100,000 | 200 | 100/200 |
| 41 | VA | 7/1/2019 | $100,000 | 200 | 100/200 |
| 42 | AZ | 10/1/2019 | 2019 – $200,000 2020 – $150,000 2021 – $100,000 | 0 | 2019 – $200,000 2020 – $150,000 2021 – $100,000 |
| 43 | KS | 10/1/2019 | $100,000 | 0 | 100/0 |
| 44 | TX | 10/1/2019 | $500,000 | 0 | 500/0 |
| 45 | FL | Pending | 0 | ||
| 46 | MO | Pending | 0 | ||
