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Nexus thresholds (Wayfair)

The 2018 South Dakota v. Wayfair Supreme Court decision lets states require remote sellers to collect sales tax once they cross a per-state economic threshold. A common baseline is $100,000 in annual sales, and some states add a transaction-count threshold (historically 200), but each state sets its own dollar and/or transaction figure and decides how the two combine — several states have since dropped the transaction-count prong entirely.

TaxQL’s Portability endpoints expose:

  • GET /v1/portability/nexus/health — rolling-12-month order-total + transaction-count totals per state, compared against each state’s stored threshold rule (dollar_threshold, transaction_threshold, and how they combine). Each state row carries a status — under_threshold, approaching (within 25% of a threshold), exceeded, or no_threshold — plus a near_threshold boolean; states in the warning band are also collected into a top-level alerts list.
  • GET /v1/portability/nexus — the account’s stored nexus registration list.
  • POST /v1/portability/transactions/backfill — bulk-import 12-24 months of historical transactions so the Wayfair tracker has accurate rolling totals from day one.

The tracker uses transactions submitted through POST /v1/portability/orders plus any backfilled history. No automatic registration is attempted — that’s a state-by-state legal process.

Full content coming soon, including per-state threshold references.