Multistate – Wayfair Economic Nexus (ENexus) Anniversary Thresholds as of June 21, 2019

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, 2019

One Year Since Wayfair

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  
           

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