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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 — typically $100,000 in sales or 200 transactions per year, but every state set its own number.

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 Wayfair threshold. States approaching the threshold flag as nearing; states across the threshold but not yet registered flag as at_risk.
  • 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.