State |
Income Tax Nexus Threshold |
Alabama |
$54,000 of property; $54,000 of payroll; $538,000 of sales; or 25% of total property, total payroll, or total sales. |
California |
$63,726 of property; $63,726 of compensation paid; $637,252 of sales, including sales by agents or independent contractors; or 25% of total property, total compensation paid, or total sales. |
Colorado |
$50,000 of property; $50,000 of payroll; $500,000 of sales; or 25% of total property, total payroll, or total sales. |
Connecticut |
$500,000 (“bright-line” test) of receipt |
Hawaii |
$100,000 of gross revenue attributable to Hawaii; 200 or more separate transactions during the previous or current calendar year; |
Maine |
$250,000 of property; $250,000 of payroll; $500,000 of sales; or 25% of total property, total payroll, or total sales. |
Massachusetts |
$500,000 of in-state sales. |
Michigan |
Income tax nexus is established if the taxpayer actively solicits sales within the state and gross receipts from state sources is at least $350,000. |
New York |
$1,138,000 of receipts from activity in the state; or if it: · Has issued credit cards 1,000 or more in-state customers; · Has merchant customer contracts covering at least 1,000 locations in state; or · The sum of the number of customers plus the number of locations covered by its contracts equals 1,000 or more. |
Ohio |
$50,000 of property; $50,000 of payroll; $500,000 of gross receipts; or 25% of total property, total payroll, or gross receipts during the calendar year. |
Pennsylvania |
$500,000 of direct or indirect gross receipts sourced to the state |
Tennessee |
$50,000 of property; $50,000 of payroll; $500,000 of receipts; or 25% of total property, total payroll, or total receipts. |
Texas |
Texas revenue of $500,000 or more in the preceding 12 calendar months. |
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