Quick answer, the bigger the better. It depends on what you will be housing in it and if it can handle the volume of back flow during a power outage. If you have a small sump without an auto top off, you will have to monitor it often for avaporation and top it off frequently. Unfortunately the inside height of factory stands always seems to limit the size of the sump. Some tanks to consider are 40gl or 50gl breeders. Also a 55gl, 75gl, or even a 125gl might work if you have the room for it. I'm temporarely using a 70gl plastic tub which barely makes the cut. I would love to get a custom L60"xW24"xH18" open tank but my budget won't allow it right now.
Yea I agree with Mr Softy it all depends in location i will be running a 180g for my 300g. Ask yourself where will you place it under the tank or another location. Then measure the amount of space that will remain empty and use it for the size of the sump.