KRS 139.340(2)(g)1, as amended by 2026 Acts ch. 161 (HB 757)
In effect
From August 1, 2026
Confidence
Medium: the statute says “more than”, a Department of Revenue summary says “or more”
Illustration of a results view. The client and its sales figures are synthetic. Kentucky’s rule, source and quote come from the Nexus Auditor rule set.
From a sales export to an answer you can defend.
No QuickBooks connection to approve and nothing to install. You choose the files; the app shows its work.
Sales by Product/Service DetailXLSX
Transaction List by CustomerXLSX
Customer Contact ListCSV
1Upload a client’s sales export
Three standard QuickBooks Online reports, or our CSV or XLSX template. A check shows rejected rows, unplaced addresses and sales resting on a customer’s default address before any sale is recorded.
Employees, by stateCO
Inventory locationsCO, NV
Registrations on fileCO
2Add a few facts
Employees, inventory, offices and reps by state, with dates. Physical presence needs no sales threshold, so it can decide a state on its own.
KentuckyNexus established
KRS 139.340, official source
3Get a per-state answer
For each state: the test, your client’s numbers against it, the law version in force, and its official source pinned underneath.
Every rule shows where it came from.
Rules are read from statutes and Department of Revenue pages. A vendor’s summary of the law never counts as a source.
Kentucky, economic nexus
From August 1, 2026
More than $100,000 in gross receipts. Services join the base and the 200-transaction test is removed.
Until July 31, 2026
More than $100,000 from tangible personal property or digital property, or 200 or more transactions.
Official pages can disagree. Kentucky’s statute reads “exceeds one hundred thousand dollars”; a Department of Revenue summary reads “$100,000 or more”. The Kentucky rule follows the statute and keeps a note of the difference.
From the Nexus Auditor rule set, checked September 24, 2026.
883 official sources on file
Statutes, regulations, bulletins and Department of Revenue pages, kept per state.
732 polled, daily to quarterly
Every detected change is flagged for a person to review.
The official source, pinned under every rule
Each rule version links the statute, regulation or Department of Revenue page it comes from. Where a line on that page states the figure, the verbatim quote sits under the rule as well: 155 of the 365 published rule versions in October 2026.
Effective-dated, state by state
Thresholds, measurement windows, marketplace rules and physical presence, each with the date it took effect. Illinois dropped its 200-transaction test on January 1, 2026, Kentucky on August 1, 2026.
Plain files in, no connectors
CSV or XLSX: our template, or QuickBooks Online report exports.
What it does not do.
Said before you ask, so you can tell a client exactly what the answer covers.
It does not file returns.
Filing stays with your firm or your client’s filing provider.
It does not remit tax.
No money moves through Nexus Auditor.
It does not register clients.
When a finding points to registration, your firm decides and acts.
It does not calculate tax.
No rates and no tax on transactions. It answers where nexus exists, and why.
A finding is decision support for your review, not tax advice. The law data is seeded and monitored by us, not reviewed by counsel. Self-administered local taxes are marked but not evaluated, and income taxes are not covered. The judgment, and the client relationship, stay with your firm.
A 90-day pilot for up to 8 firms.
Pilot firms use the full product on real client files. The fee counts toward the first year, and the exit terms are written down.
The form is run by Formaloo and loads from its site when this section comes into view; what we do with your answers is in our privacy policy. Form not showing? Open it in a new tab.
No. There is nothing to authorize in your client's QuickBooks. You export three standard QuickBooks Online reports (Sales by Product/Service Detail, Transaction List by Customer with shipping and billing addresses, and the Customer Contact List) or fill in our CSV or XLSX template, and upload them.
Will it file returns or register our clients?
No. It files nothing, remits nothing, registers nothing and calculates no tax. It tells you where a client has nexus and why, so your firm can advise and act.
Why does the address matter so much?
A sale generally belongs to the state where the customer receives it, usually the ship-to address; the billing address is only a fallback when no delivery address is known. QuickBooks Online reports can show a customer's default address, or a blank, instead of the ship-to typed on the invoice, so Nexus Auditor records where each sale's address came from and flags results where more than 10% of sales rest on default addresses. Addresses that cannot be placed in a state are listed so you can fix them.
Which taxes and places does it cover?
State sales and use tax: economic nexus for every state with a sales tax plus DC, physical nexus in the client's home state and in each state where you record employees, inventory, offices or reps, and the Alaska Remote Seller Sales Tax Commission threshold for the local taxes of its member cities and boroughs. New Mexico's gross receipts tax and Hawaii's general excise tax are treated as those states' sales taxes. States where localities administer their own sales tax, such as Colorado's self-collecting home-rule cities, are marked but not evaluated. Five separate business taxes (Washington B&O, Ohio CAT, Texas franchise, Delaware and Oregon gross receipts) are listed as not evaluated, and income taxes are not covered.
How current is the law behind an answer?
We keep 883 official sources on file and poll 732 of them on a schedule from daily to quarterly; every detected change is flagged for a person to review. Each state's economic nexus rule shows its source and the date it was last checked; all were rechecked in September 2026. Changes are added as new versions with effective dates: sales are counted under the rules in force on their dates, the threshold in force on the measurement date decides, and a threshold met only under an earlier version is marked for review. Rules where sources disagree or are silent carry a lower confidence rating, which lowers the finding's confidence.
What does a finding show?
The status for the state; each test the state applies (sales, and transactions where it still counts them) against its threshold with the rule's comparator; every measurement window; what counted, including the state's sales basis, marketplace and resale treatment, and exempt or resale claims without a valid certificate; the rule versions applied with their sources; and the reasons behind the confidence level.
Is a finding tax advice?
No. A finding is decision support for your review: the test, the numbers, the law version and its source. The law data is seeded and monitored by us, not reviewed by counsel. The conclusion you give your client is yours.
Who can see a client's data?
Each firm has its own workspace, and firms are isolated from each other in the database. Everyone in a firm, including guests, can see its clients; roles decide who can change data, and only owners and admins can undo an import.
What files can we upload?
CSV, XLSX or XLS files up to 25 MB and 250,000 rows each. Files are stored when you upload them, but no sales are recorded until you review the check and confirm, and an owner or admin can undo a confirmed import.
What does it cost?
The design-partner pilot is $300 flat for 90 days, open to 8 firms at most and credited in full against the first year. Pilot firms then pay $149 a month for the first 12 months and can cancel any month. After that, Practice is $199 per firm per month or $1,990 a year, with unlimited client files and 5 seats. Billing is by invoice or a Stripe payment link.
How do we apply for the pilot?
Fill in the application form on this site (it is run by Formaloo), or write to support@nexusauditor.com. We read every application and reply by email.
Bring one client’s exports.
See every state for that client, with the rule and the source behind each result.