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Run Your Nexus Risk Check

Rolling 12 Month Nexus Tracker

Automatically calculate trailing 12 month sales and know the exact month nexus is triggered.

Trailing calculations. State specific logic. Real time alerts.

A rolling 12 month nexus tracker calculates your trailing 12 month sales by state and determines when economic nexus thresholds are exceeded. Many states require continuous measurement instead of calendar year totals.

This tracker:

Manual spreadsheets often miss mid year triggers.

Many states use rolling evaluation. See Economic Nexus Thresholds by State for details.

Track My Rolling Thresholds

What Is Rolling 12 Month Economic Nexus

Rolling 12 month nexus means a state evaluates the prior 12 consecutive months of sales at any given time.

Example: If sales from June through May exceed 100,000 dollars, nexus is triggered in May even if calendar year totals are lower.

This differs from prior calendar year states, which test only annual totals. See Economic Nexus by State for measurement differences.

Why Rolling Calculations Are Missed

Businesses frequently:

Because rolling measurement shifts every month, manual review is unreliable. A dedicated rolling 12 month tracker recalculates continuously.

How The Rolling Tracker Works

Step 1

Sales are consolidated by destination state across all channels.

Step 2

Aggregate trailing 12 month totals.

Step 3

Apply state revenue and transaction thresholds.

Step 4

Identify first month threshold was exceeded.

Step 5

Flag states approaching 75 percent and 90 percent of thresholds.

For one time threshold testing use Threshold Testing Tool.

Transaction Thresholds In Rolling States

Some rolling states also use transaction thresholds.

The tracker:

High volume ecommerce and subscription businesses are particularly exposed. Review Sales Tax Nexus for full framework. If your state uses calendar year rules, use the Threshold Testing Tool.

Marketplace Sales In Rolling Calculations

Marketplace inclusion rules vary.

The tracker:

Review Marketplace Nexus for facilitator law guidance. Monitor platforms with Marketplace Nexus Tracker.

When To Implement A Rolling Tracker

You should implement rolling monitoring if:

For physical presence triggers see Physical vs Economic Nexus. Confirm registration timing with When Do I Have to Register for Sales Tax.

What Happens After A Rolling Trigger

Once trailing sales exceed a threshold:

  1. Nexus is established
  2. Registration timing must be evaluatedsigned
  3. Collection must begin

If the trigger occurred in prior months, historical exposure may exist.

Rolling Tracker Vs Annual Testing

Annual testing may identify thresholds too late.

Rolling tracking:

Continuous monitoring is essential for multistate sellers. For consolidated tracking across all states, see Sales Tax Exposure Dashboard. For executive level reporting, access the State by State Nexus Report.

Stop Missing Mid Year Nexus Triggers

Calculate trailing 12 month sales accurately. Register at the right time.

FAQs

It calculates trailing 12 month sales by state to determine when economic nexus thresholds are exceeded.

Many states use rolling measurement periods, which require monthly recalculation rather than annual review.

Yes. Transaction counts are applied where state rules require them.

Yes. Rolling tracking evaluates the prior 12 consecutive months at any point in time.

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