State by State Nexus Tracking Worksheet
A tracking sheet for logging each state's nexus rule, your direct and marketplace sales against it, and the next action you owe that state.
Reviewed for 2026, updated September 8, 2026.
The sellers who get surprised by nexus are rarely careless. They simply never had one place where every state, its rule, and their current figures sat side by side. This worksheet is that place. Each row is a state, each column captures one thing you need to know about it, and the whole sheet takes an hour to build the first time and about twenty minutes to refresh each month from your sales report by state. Keep direct sales and marketplace sales in separate columns, because states disagree about whether marketplace orders count toward your threshold and you need both views to know where you stand.
The example rows show the kinds of states worth listing first: your home state, any state where inventory sits or an employee lives, your highest volume shipping states, and states where the counting rule is unusual for your business. Replace the placeholders with your own figures and verify every threshold on the state revenue department site, since thresholds and measurement periods change and no worksheet can substitute for the current rule. Pair this sheet with the Economic Nexus Threshold Runway Calculator to estimate how many months you have before a state you are approaching becomes a state you must register in.
| State | Nexus type to watch | Threshold and counting rule (verify on state site) | Direct sales, trailing 12 months | Marketplace sales, trailing 12 months | Status | Next action and date |
|---|---|---|---|---|---|---|
| Your home state | Physical (office, staff) | No threshold needed, physical presence applies | Your figure | Your figure | Registered | Confirm collection is on in every system |
| State where inventory is stored | Physical (warehouse or fulfillment inventory) | No threshold needed once inventory is in the state | Your figure | Your figure | Registered or register now | Pull the inventory location report each quarter |
| State where a remote employee lives | Physical (employee) | Check the state's rule on remote staff | Your figure | Your figure | Review | Confirm the hire or move date and register if required |
| Highest volume shipping state | Economic | Sales or transaction threshold and period, per state site; note whether marketplace sales count | Your figure | Your figure | Crossed or approaching | Register, or run the runway calculator monthly |
| Second highest shipping state | Economic | Threshold and measurement period from state site | Your figure | Your figure | Approaching | Set an alert at the share of the threshold you choose |
| State with mostly marketplace orders | Economic | Check whether marketplace sales count toward your threshold | Your figure | Your figure | Check counting rule | Track combined and direct only totals separately |
| State with mostly wholesale customers | Economic | Check whether exempt sales count (gross versus taxable rule) | Your figure | Your figure | Below threshold | Collect resale certificates and store them by state |
| State where you attended a trade show | Physical (temporary) | Check the state's days per year rule for shows | Your figure | Your figure | Review | Log attendance dates and confirm with your advisor |
| State where sales have dropped off | Economic (past) | Check how long nexus persists after sales fall below the threshold | Your figure | Your figure | Registered, low volume | Decide whether to close the account and file a final return |
| Any other state with direct sales | Economic | Threshold and period from state site | Your figure | Your figure | Below threshold | Refresh figures monthly from your sales report by state |
https://shoptaxie.com/templates/state-nexus-tracking-worksheet/Use it in your business, share it with your team, or link to it from your own site.
Also from ShopTaxie
- New State Sales Tax Registration Checklist: A step by step checklist for registering for sales tax in a new state and switching collection on in every system that charges tax.
- Free calculators