State by State Nexus and Filing Tracker
A one-page worksheet for tracking where your store has nexus, where it is registered, how often it files, and when the next return is due.
Reviewed for 2026, updated September 8, 2026.
Sales tax obligations for an online store are a moving target. Inventory gets moved to a new warehouse, a remote hire starts in a state you had never thought about, and sales into two or three states creep toward the economic nexus threshold without anyone noticing. The only reliable defense is a single sheet that lists every state you touch, what your connection to it is, whether you are registered, and when the next return is due. Once that sheet exists, the monthly routine becomes simple: update the sales figures, compare them to each state's threshold, and act on any row that changed.
Use one row per state where you have a physical presence, meaningful sales, or marketplace activity, and add rows as your footprint grows. The example rows below show the kinds of situations worth tracking; replace the placeholders with your own figures and the state's current rule, which you should always confirm on the state's own site. The Economic Nexus Threshold Tracker at /tools/nexus-threshold-tracker/ can estimate how close a state is, and the Sales Tax Filing Workload Calculator at /tools/filing-workload-calculator/ will tell you what the total filing load looks like once this sheet is filled in.
| State | Nexus basis | 12-month sales into state | Registration status | Filing frequency | Next return due | Notes and follow-up |
|---|---|---|---|---|---|---|
| Your home state | Physical: business location | Your figure | Registered (enter permit date) | As assigned by the state | Enter date | Home state nexus applies from day one; confirm origin or destination sourcing for in-state orders |
| State where inventory is stored | Physical: warehouse or fulfillment stock | Your figure | Enter status | Enter frequency | Enter date | Nexus can begin the day stock arrives; ask your logistics provider which facilities hold your goods |
| State with a remote employee or contractor | Physical: people working for you | Your figure | Enter status | Enter frequency | Enter date | Rules vary by state and by what the person does; confirm before assuming no nexus |
| Highest-volume remote state | Economic: over the threshold | Your figure | Registered (enter permit date) | Enter frequency | Enter date | Compare gross sales and order count against the state's own dollar and transaction thresholds |
| Second-highest remote state | Economic: approaching the threshold | Your figure | Not yet registered | Not applicable yet | Not applicable yet | Re-check monthly; note the projected crossing date from the threshold tracker |
| State with heavy marketplace sales | Economic: facilitated sales may count | Your figure (marketplace and direct split) | Enter status | Enter frequency | Enter date | Marketplace collects on its orders; your own website orders are still yours to handle |
| State where a trade show or pop-up was attended | Physical: temporary presence (check state rule) | Your figure | Enter status | Enter frequency | Enter date | Some states treat event attendance as nexus; keep the dates and locations on file |
| State with no statewide sales tax | None at state level; check local | Your figure | Usually not required | Not applicable | Not applicable | Alaska allows local sales taxes, so a shipment there is not automatically tax free |
| Any other state with growing sales | None yet | Your figure | Not registered | Not applicable | Not applicable | Review each quarter and move to an active row once sales pass half the threshold |
https://salestaxly.com/templates/state-nexus-filing-tracker/Use it in your business, share it with your team, or link to it from your own site.
Also from SalesTaxly
- New State Sales Tax Setup Checklist: A step by step checklist for the moment your online store picks up nexus in a new state, from confirming the trigger to filing the first return.
- Free calculators