US Sales Tax Economic Nexus Check

Lists coverage (45 sales tax states plus DC, and the 5 states with no statewide sales tax), the date the data was last checked, and related Nero Labs Rules servers. Free.

{
  "type": "object",
  "properties": {},
  "additionalProperties": false
}

Checks which US states a remote seller (no office, staff or stock in the state) must register in to collect sales tax, from its sales into each state. Give sales_by_state with the dollar sales and number of transactions (orders) per state, the period those figures cover, and whether they include sales made through marketplaces such as Amazon or Etsy. Returns states where the seller is over the economic nexus threshold (must register), states close to it (80 percent or more), states under it, and for each the threshold, the measurement period the state uses, what sales count (gross, retail or taxable only), whether marketplace sales count, when registration must happen, and the state revenue department source. Unclear cases give the SAFE answer (treated as over) with what it depends on. Free.

{
  "type": "object",
  "properties": {
    "sales_by_state": {
      "type": "array",
      "description": "One item per state the seller ships into: {\"state\":\"CA\",\"sales\":612000,\"transactions\":3400}. Optional per item: marketplace_sales and marketplace_transactions (the part made through marketplace facilitators like Amazon), retail_sales (sales excluding sales for resale), taxable_sales (sales excluding exempt sales). Dollars are US dollars.",
      "items": {
        "type": "object"
      }
    },
    "period": {
      "type": "string",
      "enum": [
        "last_12_months",
        "previous_calendar_year",
        "current_calendar_year"
      ],
      "description": "What period the figures cover: last_12_months (default), previous_calendar_year or current_calendar_year (year to date)."
    },
    "includes_marketplace_sales": {
      "type": "boolean",
      "description": "True (default) if the sales and transactions figures include sales made through marketplace facilitators. Many states exclude those sales when testing a remote seller's threshold."
    },
    "date": {
      "type": "string",
      "description": "The date to check the rules on, YYYY-MM-DD. Defaults to today. Thresholds changed in several states; past dates use the rule then in force."
    },
    "show_all_states": {
      "type": "boolean",
      "description": "True to also list every sales tax state the seller did not report sales for. Default false."
    }
  },
  "required": [
    "sales_by_state"
  ],
  "additionalProperties": false
}

Lists the economic nexus threshold of every US sales tax state (or one state) on a date: dollar and transaction thresholds, and/or logic, measurement period, what counts, marketplace rules, when to register and the official source. Also lists the states with no statewide sales tax. Free.

{
  "type": "object",
  "properties": {
    "state": {
      "type": "string",
      "description": "Optional two-letter code or name. All states when left out."
    },
    "date": {
      "type": "string",
      "description": "YYYY-MM-DD, default today."
    }
  },
  "additionalProperties": false
}

Lists economic nexus threshold changes in a date window (for example states dropping the 200 transaction test), soonest first, with the old and new rule and source. Use a past from_date to see recent changes. Free.

{
  "type": "object",
  "properties": {
    "from_date": {
      "type": "string",
      "description": "YYYY-MM-DD, default today."
    },
    "days": {
      "type": "integer",
      "description": "1 to 1460, default 365."
    }
  },
  "additionalProperties": false
}