What’s New in Sales Tax (2026 Update)
States are eliminating the 200-transaction nexus threshold.
This marks one of the biggest structural shifts since Wayfair.
States like Illinois and Utah have removed the 200-transaction test and now rely solely on $100,000 in sales revenue to create economic nexus. Alaska and others are moving toward revenue-only thresholds as well.
What This Means:
✔ Simplified compliance for remote sellers
✔ Reduced transaction tracking burden
✔ Revenue thresholds still trigger nexus once exceeded
If you’re selling across state lines, revenue, not transaction count, is now the key metric to monitor.
Economic nexus rules are evolving. Revenue thresholds are shifting. Enforcement is increasing. If you have questions about nexus, multi-state exposure, or other sales tax compliance matters, our team is here to help.
Don’t wait until a notice arrives.
📩 Contact our office today.
About Davis Davis & Harmon LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis Davis & Harmon LLC – Sales Tax Experts specializes in sales/use tax refund recovery and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals. At Davis Davis & Harmon, LLC, we are committed to maintaining the highest standards in our talent pool. We work hard to meet our clients’ needs by ensuring that you view our firm as an extension of your company and a member of your team.