Which states removed the 200-transaction sales tax threshold in 2024-2026?

Post-Wayfair, the original economic-nexus model in most states was 'revenue threshold OR transaction threshold' — typically $100,000 in sales OR 200 separate transactions in the state. The 200-transaction trap hit low-priced sellers hardest: a $5 digital download to 200 different US customers in one state created nexus before revenue mattered. Five states removed the 200-transaction prong in 2024-2026: (1) Indiana effective January 1, 2024 — now $100k revenue only; (2) North Carolina effective July 1, 2024 — $100k revenue only; (3) Wyoming effective July 1, 2024 — $100k revenue only; (4) Utah effective July 1, 2025 — $100k revenue only; (5) Illinois effective January 1, 2026 — $100k revenue only (Illinois also changed to destination-based retail compliance the same date).

Many states still enforce 'revenue OR transactions' with the 200-transaction prong intact as of 2026. These include Arkansas, Connecticut (200 AND revenue threshold), Georgia, Hawaii, Maine, Maryland, Michigan, Minnesota, Nebraska, Nevada, New Jersey, New York (>100 sales AND revenue threshold), Ohio, Rhode Island, Vermont, Virginia, and West Virginia. Kentucky's Department of Revenue FAQ still shows 200-or-$100k, while Sales Tax Institute reports a Kentucky repeal effective August 1, 2026 — confirm before relying on that future change.

The simplification trend helps foreign-owned LLCs selling digital products at low price points to US customers. In the five removed-threshold states, you can now sell as many transactions as the platform delivers without crossing economic nexus, as long as revenue stays under $100k per state. But this is a state-by-state analysis: a $5 SaaS product crossing 200 Maryland customers and 150 Wyoming customers still creates Maryland nexus (200-txn prong intact) but NOT Wyoming nexus ($100k revenue prong only after 7/1/24). Track each state's threshold rule separately rather than assuming the trend has reached your state.