Voluntary Disclosure: Fixing Past Exposure

If you missed nexus in the past, there is a path forward. Here is the idea behind voluntary disclosure.

September 3, 2026 · 3 min read

Past exposure happens

Many growing sellers discover they crossed a threshold in a state months or years ago without collecting. It is a common situation, and the worst response is to ignore it and hope.

A path to come forward

States generally offer a way to come forward voluntarily and settle past obligations, often on better terms than if the state finds you first. The details vary, but the principle is that proactivity is rewarded.

Weigh it with a professional

Deciding whether and how to disclose past exposure is a judgment call with real financial stakes. This is a moment to work with a sales tax professional rather than guess, because the right approach depends on your specifics.

Then stay current

The point of fixing the past is to move on cleanly. Once resolved, good ongoing tracking keeps you from repeating the mistake, so past exposure becomes a one time correction, not a recurring problem.

Key takeaways

Discovering past exposure is common
States offer ways to come forward voluntarily
Weigh the decision with a sales tax professional
Fix the past, then track well to stay current

Written by

Julien Jimenez

Julien Jimenez is an independent software builder based in Paris. He designs, ships, and operates focused SaaS products for small businesses and independent professionals. Read the full author page.