Sales Tax Nexus Study TemplateThreshold Tracker
[Company] — measured at [__ ___ 20__]
The window is a required column. A state figure with no window against it is not a measurement of anything.
| State | Dollar threshold | Sales threshold | Test | Measurement window | Measured on that window | Sales count | Headroom or excess | Month crossed | Collection due from |
|---|---|---|---|---|---|---|---|---|---|
| [State] | — | — | Dollars only | Preceding or current calendar year | — | n/a | — | — | — |
| [State] | — | — | Dollars only | Rolling twelve calendar months | — | n/a | — | — | — |
| [State] | — | — | Both prongs required | Four sales tax quarters | — | — | — | — | — |
| [State] | — | — | Dollars only | Current or prior calendar year | — | n/a | — | — | — |
Three reasons a sales by state report cannot answer this
| Every state picks its own window | Four different twelve months already appear in a five state book |
| Some states want a transaction count | And a wholesale book clears one prong by miles and misses the other |
| Crossing and owing are different dates | One state gives until the first day of the fourth month after crossing |
Fill the window column first. Every number to the right of it depends on which twelve months you measured.