Prepare a state and local tax footprint review

Create a factual activity map

List legal entities, offices, warehouses, remote workers, contractors, inventory locations, service locations, and customer sales by state or locality. Describe products and services separately and identify marketplace channels. Include when activities started or ended. Preserve actual data rather than assuming the address on the formation document describes the entire business. Different obligations can depend on different connections to a jurisdiction.

Review each obligation separately

Ask about income or franchise taxes, sales and use taxes, payroll withholding, unemployment, licenses, and local requirements as relevant. Sales thresholds, taxable products, exemptions, and marketplace rules can differ and change. Use the official revenue or licensing agency for the specific jurisdiction. Keep written conclusions with supporting facts and the date reviewed. This guide provides an intake workflow rather than a universal nexus determination.

Build review into expansion decisions

Before hiring remotely, storing goods elsewhere, opening a location, or entering a new sales channel, add a tax and licensing check to the approval process. Record registrations, effective dates, filing frequencies, and responsible providers. Review notices and reconcile collected tax with records. If an obligation may have been missed, seek advice on correction options before making unsupported assumptions about how far back a filing is required.

• Map workers, property, inventory, services, and sales by jurisdiction.
• Check each tax and licensing obligation on its own terms.
• Save official sources, conclusions, and review dates.
• Revisit the footprint before expanding business activity.