Remote Seller State Guidance

Effective January 1, 2025, statewide gross remote sales meet or exceed $100,000 in the previous or current calendar year. (update)

Prior to January 1, 2025, statewide gross remote sales meet or exceed $100,000 or 200 or more separate transactions in previous or current calendar year

Effective 1/1/2020: Gross Revenue exceeding $100,000 or 200 or more separate retail sales in the previous or current calendar year.

1/1/2019 to 12/31/2019: Gross Revenue exceeding $250,000 from retail sales or 200 or more separate retail sale transactions in the previous or current calendar year

Effective 1/1/24 Gross revenue from sales exceeding $100,000 in the previous or current calendar year. 

If a merchant met the 200-transaction threshold in 2023, but not the $100,000 threshold and has not already registered with the department, such merchant will not be required to register in Indiana as a retail merchant until they meet the $100,000 threshold in the current calendar year. If a merchant registered with the department met the 200-transaction, but not the $100,000 threshold, they may close their sales tax account in 2024 if they do not have $100,000 in sales in 2024. They will still have to file all required sales tax returns for 2024.

Prior to 1/1/24: Gross revenue exceeding $100,000 or 200 or more separate transactions in the previous calendar year or current calendar year

Marketplace Facilitator

Gross receipts of $100,000 or more or 200 or more sales based on previous or current calendar year sales

October 1, 2019: Retail sales of more than $100,000 or 200 or more separate retail transactions in any 12 consecutive months.

10/1/2018 to 9/30/2019: Retail sales of more than $100,000 in 10 or more transactions or 100 or more separate retail transactions in any 12 consecutive months.

When calculating the threshold, include all retail sales made through any Marketplace, your own website, and other sources into Minnesota. 

Do not include sales where the purchaser is buying for resale.

Gross receipts from taxable sales in the previous or current calendar year exceeding $100,000.   
For the purposes of calculating the threshold, following the close of each calendar quarter, a vendor shall determine whether the vendor met the requirements during the twelve-month period ending on the last day of the preceding calendar quarter.  If the vendor met such requirements for any such twelve-month period, such vendor shall collect and remit the tax as provided under section 144.635 for a period of not less than twelve months, beginning not more than three months following the close of the preceding calendar quarter, and shall continue to collect and remit the tax for as long as the vendor is engaged in business activities within this state, as provided for under this paragraph, or otherwise maintains a substantial nexus with this state.  (See §144.605)

Effective July 1, 2024, gross sales in excess of $100,000 in the previous or current calendar year. (updated 7-5-2024)

Prior to July 1, 2024, Gross sales in excess of $100,000 or 200 or more separate transactions in previous or current calendar year

Marketplace Facilitator registration requirement: Effective July 1, 2024, exceeds $100,000 in gross sales in prior or current calendar year.

R.C. 5741.01 utilizes gross receipts; however R.C. 5739.01(I) and R.C. 5739.01(B) defines “receipts” and “sales” to effectually be retail sales. Therefore, only those sales which are considered retail sales are included in the economic nexus threshold calculation.  For example, only those enumerated services in R.C. 5739.01(B)(3) are utilized when determining the economic nexus threshold.  Additionally, “retail sales” do not include “sales for resale”.

Marketplace Facilitator

Effective 7/1/2023 Gross revenue from sales exceeding $100,000 in the previous or current calendar year
Effective 11/1/2018 Gross revenue from sales exceeding $100,000 or 200 or more separate transactions in previous or current calendar year

Retail sales exceeding $500,000 during the previous 12-months.  Effective 10/1/2020 the retail sales threshold is reduced to $100,000 during the previous 12 months.

Remote Seller Help: (360) 704-5900
SSB 5581 effective 3/14/2019

Effective 7/1/2024, gross revenue from sales of TPP, admissions or services of more than $100,000 in prior or current year. (updated 7/15/2024)

Prior to 7/1/2024, gross revenue from sales of TPP, admissions or services of more than $100,000 or 200 or moreseparate transactions in prior or current year