Ohio Never Dropped Its Transaction Count — Here's Why That Still Matters
Illinois dropped its 200-transaction threshold at the start of 2026. Kentucky followed in August. Utah removed its own transaction count in mid-2025. If you've been tracking this pattern across multiple states, it's reasonable to start assuming it's the direction every state is heading. Ohio hasn't moved, and that assumption, applied here, would be wrong.
Ohio's Threshold Today
Ohio requires $100,000 in revenue OR 200 separate transactions into the state, either condition alone sufficient to trigger nexus. This OR structure, combined with the transaction count still intact, means a seller doing high-volume, lower-value sales into Ohio can trigger nexus well before reaching $100,000 in actual revenue there.
Why This Is Worth Flagging Specifically
The broader trend toward revenue-only thresholds is real, and it's a genuinely useful pattern to know about. The risk is applying that pattern too broadly, assuming every state has made or will soon make the same change. A seller who stopped tracking transaction counts after seeing Illinois, Utah, and Kentucky all drop theirs could be carrying real, undetected Ohio exposure as a direct result of that otherwise reasonable assumption.
Who This Affects Most
Stores selling a high volume of lower-priced items, think accessories, small parts, or inexpensive consumables, are the most likely to be affected by Ohio's still-active transaction count, since total revenue alone would understate their real exposure here.
The Practical Takeaway
Checking a general trend across several states is a reasonable starting point, but it isn't a substitute for checking each state's actual current rule individually. Ohio is a clear, concrete example of why that distinction matters.
Check Your Ohio Exposure
All information in this article is sourced from the Ohio Department of Taxation. Regulens is informational only and this article is not legal advice. Speak to a licensed tax professional about your specific compliance situation.
Regulens tracks Ohio as part of its full 50-jurisdiction tax nexus coverage.
Free to check, takes three minutes, no credit card needed. Not legal advice. Informational only.
That brings your total to 26 articles. The Connecticut piece in particular is genuinely well-timed — its registration deadline mechanics make today's actual date part of the substance of the article, not just a publish timestamp.Further Reading
Four States Now Ban Selling Your Customers' Exact Location — Is Yours Next
Virginia, Connecticut, Maryland, and Oregon have each independently banned the sale of precise geolocation data within the same general stretch of time. A pattern like this rarely stays confined to four states for long.
Utah's New Tax Has Nothing to Do With Nexus Thresholds — And That's the Point
As of this month, Utah taxes a specific category of digital content at 2%, tied to age-verification requirements. It's a genuinely different kind of obligation than the nexus thresholds most sellers are used to tracking.