State & Local Tax Nexus Checklist
Identify where your business has created tax obligations before a state revenue agent does.
About This Resource
Since the 2018 South Dakota v. Wayfair Supreme Court decision, economic nexus has replaced physical presence as the primary trigger for state tax obligations. This checklist helps business owners and finance teams identify economic nexus thresholds already crossed, prioritize registration states, and document the voluntary disclosure process for prior-period exposure.
What's Inside
Nexus Trigger Identification
- Economic nexus threshold tracker (all 45 states)
- Physical nexus activities checklist
- Remote employee nexus considerations
Registration Priority Framework
- Revenue concentration by state
- Statute of limitations by state
- High-audit-activity state prioritization
Voluntary Disclosure Process
- VDA program overview by state
- Prior-period exposure estimation
- Anonymous vs. disclosed filing considerations
Get Started
From Reading to Doing.
Every Best Practicify engagement begins with a 45-minute advisory session — a direct conversation with the practitioner who will lead the work, with enough information at the end to make a sound decision about whether the next step is a proposal, an RFP, or something else.