What it is
After the Wayfair decision, states set their own economic nexus thresholds, and a business selling into many states needs to test each one. The matrix lists every state and DC and applies the tests to your sales and transaction counts.
Enter thresholds from each state’s department of revenue, physical presence, registration status and the taxable share and rate. The sheet reports physical nexus, economic nexus, approaching or no nexus, an action for each state and an estimated exposure where there is nexus and no registration.
When to use it
- Annual nexus review for an online or multistate seller.
- Before a voluntary disclosure decision.
- Due diligence on an acquisition target.
What’s inside
- 51 jurisdictions with sales, marketplace sales and transactions
- Threshold inputs and economic nexus test
- Status, registration and action
- Exposure estimate and summary by status
Standard cited
This template follows State sales tax law. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Are the thresholds pre-filled?
No. States set and change them. Enter them from the state source for the period you test.
Does physical presence matter?
Yes. Employees, inventory or property in a state can create nexus on their own.
Is the exposure exact?
No. It is net sales times the taxable share times the rate you enter. Look-back periods, interest and voluntary disclosure terms are not modeled.
Related templates
- State Apportionment Workbook (Excel)
- Business Tax Return Review Checklist
- Income Tax Payable and Prepaid Rollforward (Excel)
- Tax Extension and Due Date Tracker (Excel)
Last updated 11/05/2026. All free templates.