New York economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into New York without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where New York stands.
New York threshold at a glance
| Revenue threshold | $500,000 |
|---|---|
| Transaction threshold | 100 transactions |
| How they combine | Revenue AND transactions |
| Measurement period | Immediately preceding four sales-tax quarters |
| State sales-tax rate | 4% |
What this means for remote sellers
New York requires both tests to be met. You establish economic nexus only if your sales reach $500,000 AND you make 100 or more separate transactions during immediately preceding four sales-tax quarters.
How New York compares to other states
At $500,000, New York sets a higher bar than the typical $100,000 threshold — only 3 jurisdiction(s) require this much in sales. It is one of only 2 jurisdictions that require both the revenue and transaction thresholds to be met. Its 4% base sales-tax rate sits below the roughly 5.7% average state rate.
How the New York threshold is measured
New York measures the threshold over Immediately preceding four sales-tax quarters. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the New York department of revenue.
Do marketplaces collect New York sales tax?
New York requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit New York sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your New York economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the New York State Department of Taxation and Finance.
What to do if you've crossed it
- Register with the New York State Department of Taxation and Finance for a sales-tax permit.
- Begin collecting tax on taxable sales to New York customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
Check your economic nexus exposure across all 50 states and DC in seconds — free.
Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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New York economic nexus FAQ
What is the economic nexus threshold in New York?
New York requires both tests to be met. You establish economic nexus only if your sales reach $500,000 AND you make 100 or more separate transactions during immediately preceding four sales-tax quarters.
Do remote sellers have to collect New York sales tax?
If your sales into New York cross the threshold ($500,000 or 100 transactions) during immediately preceding four sales-tax quarters, you generally must register, collect, and remit New York sales tax.
Does New York count the number of transactions?
Yes. New York requires both $500,000 in sales AND 100 or more transactions.
When did New York's economic nexus rules take effect?
New York began enforcing economic nexus on June 21, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: Both thresholds must be met (revenue AND number of sales).
What is the sales tax rate in New York?
New York's statewide base sales-tax rate is 4%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect New York sales tax?
Yes. New York requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your New York economic nexus threshold.
How do I register for a New York sales tax permit?
Register with the New York State Department of Taxation and Finance. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the New York department of revenue and a qualified professional.