Trailing nexus rules by state
How long each state makes you keep filing after you drop below the threshold — the rule that decides when you can actually deregister.
AL12moAKNo taxAZ12moARNoneCA12moCONoneCTNoneDENo taxDCNoneFL12moGA12moHI12moIDNoneILNoneIN12moIA12moKS12moKY12moLAYesME24moMDNoneMA12moMI12moMN11moMSNoneMO12moMTNo taxNEYesNVYesNHNo taxNJ12moNMNoneNYNoneNC12moNDNoneOH12moOK12moORNo taxPA24moRINoneSCYesSDNoneTNNoneTX12moUTNoneVTYesVA12moWA12moWVYesWI12moWYNone
None≤ 12 monthsUp to a yearOver a yearNo sales tax
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TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.