What Counts Toward a Nexus Threshold

Not every sale is measured the same way. Here is what actually goes into the count.

September 3, 2026 · 3 min read

Revenue, transactions, or both

States measure nexus differently. Some count total sales revenue into the state, some count the number of transactions, and some use either. Which measure applies changes when you cross the line.

Which sales are included

States also differ on which sales count toward the threshold, such as whether certain exempt or wholesale sales are included. These details matter, because they can move you closer to or further from a threshold than a simple revenue total suggests.

Marketplace sales can count

Sales made through a marketplace can still contribute to your threshold in a state, even when the marketplace remits the tax. Overlooking them can understate how close to nexus you really are.

Measure it correctly

Because the rules vary, tracking the right measure for each state, on the right sales, is what makes your exposure picture accurate. A rough count can hide a threshold you have already crossed.

Key takeaways

States count revenue, transactions, or either
Which sales are included varies by state
Marketplace sales can count toward your threshold
Measure the right way to avoid a false sense of safety

Written by

Julien Jimenez

Julien Jimenez is an independent software builder based in Paris. He designs, ships, and operates focused SaaS products for small businesses and independent professionals. Read the full author page.