NY New York nexus threshold
New York nexus threshold: $500,000 in sales and 100 transactions
Included transactions:
- Cumulative total gross receipts from sales of tangible personal property delivered into the state
- Software as a service (SaaS) counts as tangible personal property
- Nontaxable retail sales of tangible personal property
Excluded transactions:
- Services
Effective date:
June 21, 2018
Evaluation period:
Immediately preceding four sales tax quarters
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