Multi-State Nexus Study
For each of the 51 U.S. jurisdictions, Harbor evaluates physical-presence and economic-nexus tests against Hearthstone's payroll, property, inventory and sales facts. Every verdict is a machine-checked proof — expand any state to see the checked conditions, the plain-English proof, and the Lean 4 formalisation.
| State | Status | Peak R-12 | Exposure |
|---|---|---|---|
ALAlabama | Nexus | $23.9M | — |
AKAlaska | No nexus | — | — |
AZArizona | Nexus | $39.7M | — |
ARArkansas | Nexus | $15.6M | — |
CACalifornia | Nexus | $199.5M | — |
COColorado | Nexus | $31.1M | — |
CTConnecticut | Nexus | $17.9M | — |
DEDelaware | No nexus | — | — |
DCDistrict of Columbia | Nexus | $3.3M | — |
FLFlorida | Nexus | $112.4M | — |
GAGeorgia | Nexus | $59.2M | — |
HIHawaii | Nexus | $7.1M | $947K |
IDIdaho | Nexus | $10.3M | $1.8M |
ILIllinois | Nexus | $62.4M | — |
INIndiana | Nexus | $33.2M | — |
IAIowa | Nexus | $17.9M | — |
KSKansas | Nexus | $15.4M | — |
KYKentucky | Nexus | $23.5M | — |
LALouisiana | Nexus | $22.4M | — |
MEMaine | Nexus | $7.1M | $1.2M |
MDMaryland | Nexus | $29.7M | — |
MAMassachusetts | Nexus | $34.7M | — |
MIMichigan | Nexus | $49.9M | — |
MNMinnesota | Nexus | $27.5M | — |
MSMississippi | Nexus | $14.4M | $3.0M |
MOMissouri | Nexus | $33.5M | — |
MTMontana | No nexus | — | — |
NENebraska | Nexus | $9.3M | — |
NVNevada | Nexus | $17.0M | — |
NHNew Hampshire | No nexus | — | — |
NJNew Jersey | Nexus | $47.0M | — |
NMNew Mexico | Nexus | $11.2M | $2.5M |
NYNew York | Nexus | $102.6M | — |
NCNorth Carolina | Nexus | $52.2M | — |
NDNorth Dakota | Nexus | $3.8M | — |
OHOhio | Nexus | $63.5M | — |
OKOklahoma | Nexus | $22.3M | — |
OROregon | No nexus | — | — |
PAPennsylvania | Nexus | $65.0M | — |
RIRhode Island | Nexus | $5.5M | — |
SCSouth Carolina | Nexus | $25.5M | — |
SDSouth Dakota | Nexus | $4.6M | — |
TNTennessee | Nexus | $36.0M | — |
TXTexas | Nexus | $168.5M | — |
UTUtah | Nexus | $17.6M | — |
VTVermont | Nexus | $3.0M | $569K |
VAVirginia | Nexus | $45.9M | — |
WAWashington | Nexus | $42.4M | — |
WVWest Virginia | Nexus | $9.1M | $1.8M |
WIWisconsin | Nexus | $28.3M | — |
WYWyoming | Nexus | $3.0M | — |
Idaho
NexusWe are determining whether Hearthstone has nexus — a tax-collection obligation — in Idaho. Under U.S. law (post-Wayfair 2018), nexus arises through either (1) physical presence in the state, or (2) economic activity exceeding the state's statutory threshold.
Physical-presence test — SATISFIED. Hearthstone employs a remote worker physically located in Idaho (Senior UX designer (e-commerce team) working remotely from Boise — W-2 coded to ID since hire). Physical presence of property, payroll, or inventory creates nexus on its own and is dispositive: once present, the dollar and transaction thresholds need not be reached.
Economic-nexus test — SATISFIED. Idaho sets a single threshold of $100,000 in gross sales, measured over the previous or current calendar year. Hearthstone's peak rolling-12-month remote gross sales into the state reached $10,274,416, which exceeds the threshold. (Idaho Code § 63-3611(3)(b))
Conclusion: Hearthstone HAS nexus in Idaho on both physical and economic grounds. A registration and collection obligation exists.