How states treat wholesale orders for nexus calculations
States differ in whether they include revenue from wholesale or resale orders when measuring a company's economic nexus. Here is a breakdown:
States that include wholesale/resale orders
- Alaska
- Arizona
- California
- Connecticut (only for the dollar threshold, not order volume)
- Hawaii
- Idaho
- Indiana
- Iowa
- Kansas
- Kentucky
- Lousiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Mississippi
- New Jersey
- New York
- North Carolina
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Texas
- Utah
- Vermont
- Washington
- West Virginia
- Wisconsin
- Wyoming
States that exclude wholesale/resale orders
- Alabama
- Arkansas
- Colorado
- DC
- Florida
- Georgia
- Illinois
- Minnesota
- Missouri
- Nebraska
- Nevada
- New Mexico
- North Dakota
- Ohio
- Oklahoma
- Tennessee
- Virginia