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Economic Nexus Effective January 1, 2019

State

Sales Threshold

Transaction Threshold

Georgia

$250,000 in current or last calendar year

200 or more separate transactions in current or last calendar year

Iowa

$100,000 in previous or current calendar year

N/A

Louisiana

$100,000 in current or previous calendar year

200 or more separate transactions in current or last calendar year

Utah

$100,000 in current or previous calendar year

200 or more separate transactions in the current or last calendar year

West Virginia

$100,000 in previous calendar year

200 or more separate transactions in the previous calendar year

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