Accountant Sales Tax Compliance Checklist

Create a sales tax compliance checklist for [Business Type] in [State(s)].

Business details:
- Business: [name]
- States with nexus: [list]
- Products/services sold: [describe]
- Sales volume: [$annual]
- Current compliance status: [compliant/behind/unknown]

SALES TAX COMPLIANCE CHECKLIST

NEXUS DETERMINATION
☐ Physical presence nexus analyzed: [states]
☐ Economic nexus thresholds reviewed: [each state]
☐ Economic nexus: $100K or 200 transactions in most states
☐ Marketplace facilitator rules reviewed
☐ Employee or contractor nexus reviewed
☐ Nexus states documented and updated annually

REGISTRATION
☐ Registered in all nexus states
☐ Registration certificates on file
☐ Registration updated for address changes
☐ New state nexus registration completed within [X days]

TAXABILITY ANALYSIS
☐ Products and services taxability determined per state
☐ Exemptions identified and documented
☐ Resale certificates collected from exempt customers
☐ Resale certificates renewed per state requirements
☐ Taxability matrix maintained and updated

COLLECTION
☐ Sales tax collected on all taxable transactions
☐ Tax rates updated in POS/ecommerce system
☐ Rate table reviewed quarterly for changes
☐ Destination vs origin sourcing applied correctly
☐ Shipping taxability handled correctly per state

FILING AND REMITTANCE
☐ Filing calendar maintained for all states
☐ Returns filed on time: [monthly/quarterly/annual]
☐ Payments remitted on time
☐ Zero returns filed when required
☐ Electronic filing used where required

RECORD KEEPING
☐ Sales records maintained for [X years per state]
☐ Exemption certificates retained
☐ Filed returns archived
☐ Audit support documentation organized

Note: Sales tax laws are complex and change frequently — verify with state revenue departments and consult CPA