Multi-State Sales Tax Nexus Study
Prepared for Hearthstone Home & Living, Inc.. Harbor evaluated physical-presence and economic-nexus tests across all 51 U.S. jurisdictions against the company's payroll, property, inventory and channel-level sales records. Every verdict below is a machine-checked proof derived from the formalised state statutes (corpus salt-us-2026.06) and is independently re-checkable.
Determination — taxing jurisdictions
| Jurisdiction | Verdict | Basis | Threshold | Peak R-12 | Established | Reg. | Exposure |
|---|---|---|---|---|---|---|---|
| ALAlabama | Nexus | Phys + econ | $250K | $23.9M | ≤2015-01-01 | ✓ | — |
| AZArizona | Nexus | Phys + econ | $100K | $39.7M | ≤2015-01-01 | ✓ | — |
| ARArkansas | Nexus | Phys + econ | $100K /200 | $15.6M | ≤2015-01-01 | ✓ | — |
| CACalifornia | Nexus | Phys + econ | $500K | $199.5M | ≤2015-01-01 | ✓ | — |
| COColorado | Nexus | Phys + econ | $100K | $31.1M | ≤2015-01-01 | ✓ | — |
| CTConnecticut | Nexus | Phys + econ | $100K &200 | $17.9M | ≤2015-01-01 | ✓ | — |
| DCDistrict of Columbia | Nexus | Phys + econ | $100K /200 | $3.3M | ≤2015-01-01 | ✓ | — |
| FLFlorida | Nexus | Phys + econ | $100K | $112.4M | ≤2015-01-01 | ✓ | — |
| GAGeorgia | Nexus | Phys + econ | $100K /200 | $59.2M | ≤2015-01-01 | ✓ | — |
| HIHawaii | Nexus | economic | $100K /200 | $7.1M | January 1, 2023 | ✗ | $947,216 |
| IDIdaho | Nexus | Phys + econ | $100K | $10.3M | March 14, 2022 | ✗ | $1,804,040 |
| ILIllinois | Nexus | Phys + econ | $100K | $62.4M | ≤2015-01-01 | ✓ | — |
| INIndiana | Nexus | Phys + econ | $100K | $33.2M | ≤2015-01-01 | ✓ | — |
| IAIowa | Nexus | Phys + econ | $100K | $17.9M | ≤2015-01-01 | ✓ | — |
| KSKansas | Nexus | Phys + econ | $100K | $15.4M | ≤2015-01-01 | ✓ | — |
| KYKentucky | Nexus | Phys + econ | $100K /200 | $23.5M | ≤2015-01-01 | ✓ | — |
| LALouisiana | Nexus | Phys + econ | $100K | $22.4M | ≤2015-01-01 | ✓ | — |
| MEMaine | Nexus | economic | $100K | $7.1M | January 1, 2023 | ✗ | $1,157,716 |
| MDMaryland | Nexus | Phys + econ | $100K /200 | $29.7M | ≤2015-01-01 | ✓ | — |
| MAMassachusetts | Nexus | Phys + econ | $100K | $34.7M | ≤2015-01-01 | ✓ | — |
| MIMichigan | Nexus | Phys + econ | $100K /200 | $49.9M | ≤2015-01-01 | ✓ | — |
| MNMinnesota | Nexus | Phys + econ | $100K /200 | $27.5M | ≤2015-01-01 | ✓ | — |
| MSMississippi | Nexus | economic | $250K | $14.4M | January 1, 2023 | ✗ | $3,011,280 |
| MOMissouri | Nexus | Phys + econ | $100K | $33.5M | ≤2015-01-01 | ✓ | — |
| NENebraska | Nexus | Phys + econ | $100K /200 | $9.3M | ≤2015-01-01 | ✓ | — |
| NVNevada | Nexus | Phys + econ | $100K /200 | $17.0M | ≤2015-01-01 | ✓ | — |
| NJNew Jersey | Nexus | Phys + econ | $100K /200 | $47.0M | January 1, 2009 | ✓ | — |
| NMNew Mexico | Nexus | Phys + econ | $100K | $11.2M | May 20, 2024 | ✗ | $2,478,650 |
| NYNew York | Nexus | Phys + econ | $500K &100 | $102.6M | ≤2015-01-01 | ✓ | — |
| NCNorth Carolina | Nexus | Phys + econ | $100K | $52.2M | ≤2015-01-01 | ✓ | — |
| NDNorth Dakota | Nexus | Phys + econ | $100K | $3.8M | ≤2015-01-01 | ✓ | — |
| OHOhio | Nexus | Phys + econ | $100K /200 | $63.5M | ≤2015-01-01 | ✓ | — |
| OKOklahoma | Nexus | Phys + econ | $100K | $22.3M | ≤2015-01-01 | ✓ | — |
| PAPennsylvania | Nexus | Phys + econ | $100K | $65.0M | ≤2015-01-01 | ✓ | — |
| RIRhode Island | Nexus | Phys + econ | $100K /200 | $5.5M | ≤2015-01-01 | ✓ | — |
| SCSouth Carolina | Nexus | Phys + econ | $100K | $25.5M | ≤2015-01-01 | ✓ | — |
| SDSouth Dakota | Nexus | Phys + econ | $100K | $4.6M | ≤2015-01-01 | ✓ | — |
| TNTennessee | Nexus | Phys + econ | $100K | $36.0M | ≤2015-01-01 | ✓ | — |
| TXTexas | Nexus | Phys + econ | $500K | $168.5M | ≤2015-01-01 | ✓ | — |
| UTUtah | Nexus | Phys + econ | $100K | $17.6M | ≤2015-01-01 | ✓ | — |
| VTVermont | Nexus | Phys + econ | $100K /200 | $3.0M | February 1, 2023 | ✗ | $569,035 |
| VAVirginia | Nexus | Phys + econ | $100K /200 | $45.9M | ≤2015-01-01 | ✓ | — |
| WAWashington | Nexus | Phys + econ | $100K | $42.4M | ≤2015-01-01 | ✓ | — |
| WVWest Virginia | Nexus | economic | $100K /200 | $9.1M | January 1, 2023 | ✗ | $1,764,577 |
| WIWisconsin | Nexus | Phys + econ | $100K | $28.3M | ≤2015-01-01 | ✓ | — |
| WYWyoming | Nexus | Phys + econ | $100K | $3.0M | ≤2015-01-01 | ✓ | — |
Threshold notation: dollar prong, with “&” = conjunctive (both prongs required, e.g. CT, NY) and “/” = disjunctive (either prong). Rows shaded red carry unregistered exposure.
No state sales tax — no collection obligation
Alaska, Delaware, Montana, New Hampshire, Oregon impose no state-level sales/use tax. No nexus determination is required at the state level (local-jurisdiction obligations, e.g. Alaska’s ARSSTC, and Delaware’s gross-receipts tax, are evaluated separately).
Unregistered exposure — action required
The following 7 states have established nexus but are not registered or collecting. Each is the priority for remediation (see the Exposure & VDA deliverable for the full back-tax / VDA quantification).
Trigger: Economic threshold crossed (gross sales ). Established: January 1, 2023 (economic nexus).
Trigger: Remote employee (payroll nexus) (economic threshold also crossed 2023-01). Established: March 14, 2022 (both nexus). Source: ADP payroll register · employee #18244.
Trigger: Economic threshold crossed (gross sales ). Established: January 1, 2023 (economic nexus).
Trigger: Economic threshold crossed (gross sales ). Established: January 1, 2023 (economic nexus).
Trigger: Remote employee (payroll nexus) (economic threshold also crossed 2023-01). Established: May 20, 2024 (both nexus). Source: ADP payroll register · employee #23308.
Trigger: Remote employee (payroll nexus) (economic threshold also crossed 2023-01). Established: February 1, 2023 (both nexus). Source: ADP payroll register · employee #20917.
Trigger: Economic threshold crossed (gross sales ). Established: January 1, 2023 (economic nexus).
Each nexus determination in this study carries a Lean 4 proof that has passed kernel verification against the formalised statute and Hearthstone Home & Living, Inc.'s ratified facts. 100% of determinations are proof-backed. Full per-state proofs (plain-English back-translation + Lean formalisation) are available in the interactive study and the Verification & Proof Dossier.