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NexusCheck threshold analysis
Hearth & Clay (Shopify + Amazon FBA) · 2025-08-17 to 2026-08-16 (trailing 12 months) · home state CO · channels Shopify (own site), Amazon FBA · table as of 2026-08-16
Educational threshold screen from published secondary compilations. Not tax advice. Confirm with the state department of revenue or a licensed professional before registering or deregistering.
Every over / under / approaching label is arithmetic against the cited threshold table. This is not a registration filing, not a tax return, and not an opinion that you must or must not register. Dollars you uploaded are counted as already matching each state’s includable basis (gross / retail / taxable).
Headline
- Economic-threshold over: 2
- Approaching (≥80% of the dollar threshold): 0
- Marketplace-inclusion changes the answer: 1
- Transaction-count only: 0
- Physical-presence question (attested): 4
Sources
- Sales Tax Nexus by State Chart 2026
- States eliminating economic nexus transaction thresholds
- Economic Nexus State by State Chart (as of 8/1/2026)
Over the published economic threshold
Illinois (IL) — over
- Direct sales: $110,000 / 380 transactions
- Marketplace sales: $40,000 / 160 transactions
- Counted toward threshold: $110,000 / 380 transactions (marketplace sales excluded)
- Published dollar threshold: $100,000; no transaction test
- Measurement period (as compiled): preceding_12_months; includable sales basis: retail
- Table note: 200-transaction test repealed 2026-01-01.
- Counted sales $110,000 ≥ $100,000.
Washington (WA) — over
- Direct sales: $45,000 / 140 transactions
- Marketplace sales: $70,000 / 310 transactions
- Counted toward threshold: $115,000 / 450 transactions (marketplace sales included)
- Published dollar threshold: $100,000; no transaction test
- Measurement period (as compiled): current_or_previous_calendar_year; includable sales basis: gross
- Counted sales $115,000 ≥ $100,000.
Marketplace-inclusion flips the result
Washington (WA) — over
- Direct sales: $45,000 / 140 transactions
- Marketplace sales: $70,000 / 310 transactions
- Counted toward threshold: $115,000 / 450 transactions (marketplace sales included)
- Published dollar threshold: $100,000; no transaction test
- Measurement period (as compiled): current_or_previous_calendar_year; includable sales basis: gross
- Counted sales $115,000 ≥ $100,000.
Physical-presence questions
Colorado (CO) — under
- Direct sales: $55,000 / 400 transactions
- Marketplace sales: $12,000 / 80 transactions
- Counted toward threshold: $55,000 / 400 transactions (marketplace sales excluded)
- Published dollar threshold: $100,000; no transaction test
- Measurement period (as compiled): current_or_previous_calendar_year; includable sales basis: retail
- Seller attested inventory or other physical presence in this state. Physical presence is a separate nexus question and is not computed from the economic threshold.
Kentucky (KY) — under
- Direct sales: $8,000 / 30 transactions
- Marketplace sales: $18,000 / 90 transactions
- Counted toward threshold: $26,000 / 120 transactions (marketplace sales included)
- Published dollar threshold: $100,000; no transaction test
- Measurement period (as compiled): current_or_previous_calendar_year; includable sales basis: gross
- Table note: 200-transaction test repealed 2026-08-01 (Avalara 2026-08-03). TaxCloud Jun 7 still listed 'or 200'.
- Seller attested inventory or other physical presence in this state. Physical presence is a separate nexus question and is not computed from the economic threshold.
New Jersey (NJ) — under
- Direct sales: $9,000 / 28 transactions
- Marketplace sales: $22,000 / 110 transactions
- Counted toward threshold: $31,000 / 138 transactions (marketplace sales included)
- Published dollar threshold: $100,000; transaction test: or 200
- Measurement period (as compiled): current_or_previous_calendar_year; includable sales basis: gross
- Seller attested inventory or other physical presence in this state. Physical presence is a separate nexus question and is not computed from the economic threshold.
Pennsylvania (PA) — under
- Direct sales: $12,000 / 40 transactions
- Marketplace sales: $26,000 / 120 transactions
- Counted toward threshold: $12,000 / 40 transactions (marketplace sales excluded)
- Published dollar threshold: $100,000; no transaction test
- Measurement period (as compiled): previous_calendar_year; includable sales basis: gross
- Table note: TaxCloud Jun 7 omitted PA; Sales Tax Institute 2026-08-01 and Avalara list PA as $100,000 sales-only from the outset. Marketplace treated as excluded for the individual seller's threshold per Avalara remote-seller notes; confirm with PA DOR.
- Seller attested inventory or other physical presence in this state. Physical presence is a separate nexus question and is not computed from the economic threshold.