updated April 2018
Hello,
in this post we will show information and news about the Click-Through Nexus requirements in the different USA states.
If your company is registered in the USA and you don’t know what Click-Through Nexus means, check this article.
So here is the list:
- Arkansas: You have to collect and remit sales tax if you have made more than $10,000 in sales during the preceding 12 months.
- California: You have to collect and remit sales tax if you have made more than $10,000 and more than $1 million in annual in-state sales.
- Connecticut: You have to collect and remit sales tax if you have made more than $2,000 during the preceding four quarterly periods.
- Georgia: You have to collect and remit sales tax if you have made more than $50,000 in the preceding 12 months.
- Kansas: You have to collect and remit sales tax if you have made more than $10,000 during the preceding 12 months.
- Louisiana: You have to collect and remit sales tax if you have made more than $50,000 during the preceding 12 months.
- Maine: You have to collect and remit sales tax if you have made more than $10,000 during the preceding year.
- Michigan: You have to collect and remit sales tax if you have made more than $10,000 during the immediately preceding 12 months.
- Minnesota: You have to collect and remit sales tax if you have made more than $10,000 in the 12-month period ending on the last day of the most recent calendar quarter before the calendar quarter.
- Missouri: You have to collect and remit sales tax if you have made more than $10,000 in the preceding 12 months.
- Nevada: You have to collect and remit sales tax if you have made more than $10,000 in the preceding four quarterly periods.
- New Jersey: You have to collect and remit sales tax if you have made more than $10,000 in the prior four quarterly periods.
- New York: You have to collect and remit sales tax if you have made more than $10,000.
- North Carolina: You have to collect and remit sales tax if you have made more than $10,000 during the preceding four quarterly periods.
- Ohio: You have to collect and remit sales tax if you have made more than $10,000 during the preceding calendar year.
- Pennsylvania: There is no minimum specified, so assume you owe sales tax if you have click-thru nexus
- Rhode Island: You have to collect and remit sales tax if you have made more than $5,000 during the four preceding quarterly periods.
- Tennessee: You have to collect and remit sales tax if you have made more than $10,000 during the preceding 12 months.
- Vermont: You have to collect and remit sales tax if you have made more than $10,000 in the preceding tax year.
- Washington: You have to collect and remit sales tax if you have made more than $10,000 in the preceding tax year.
But despise the above info, you should seek advice from your local tax and legal expert.
Hi, Is this article meant for the affiiliate or for the company? Who collectes the sales tax? Is is sales to customers in that state or is it sales nationwide if your copany resides in that state?
Also, some of the corporate Affiliate Programs have affiliates register as W( employees so that the company can issue a 1099. Do you have info on this? I have a Big Commerce website that is going well and want to set this up correctly as it will take off. Thanks
Hi Cynthia
its meant for the company, the tax is based on the revenue and its for the revenue in each state.
I don’t have info about the 1099., but like always when it comes to taxes, please consult with legal advisor.
How accurate are the list of states? Are there more that have been added since 2015? Very helpful post, I definitely appreciate it! Reading the Taxjar post next.
Hi Bo, we have rechecked the list and there were some updates in 2018 which have added to the article, but yes, please check Taxjar or other article/software, where the author is more familiar with the laws.