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Salt.
SaaS · 🇺🇸 United States

Unregistered in 11 states, three weeks before diligence

A Series A SaaS company discovered mid-diligence that economic nexus had been crossed in eleven states with no registrations filed.

US SaaS, Series A, 4,200 transactions/month. Client identity withheld — we publish names only with written permission, so this engagement is described by its shape rather than by who it was.

11

States registered retroactively

3 weeks

To diligence-ready

$0

Deal value lost to the finding

The situation
  • The company had grown self-serve revenue quickly across the US and treated sales tax as a single national obligation. Their existing bookkeeper filed in the home state only.
  • Diligence for a Series B surfaced the gap. The acquirer's accountants asked for nexus analysis by state and there was none.
What we found
  • Economic nexus thresholds crossed in eleven states, the earliest nineteen months prior.
  • Native tax tables in QuickBooks were applying a single blended rate rather than jurisdiction-level rates.
  • No exemption certificates on file for the resale customers that had claimed exemption verbally.
What we did
  • Ran a state-by-state nexus study from raw transaction data, dating each threshold crossing.
  • Registered in all eleven states and filed outstanding returns, using voluntary disclosure where the lookback justified it.
  • Connected automated rate determination so the ledger and the returns reconcile without manual adjustment.
  • Built an exemption certificate process into the sales workflow.
The outcome
  • Exposure was quantified, disclosed and remediated before the acquirer's own analysis landed, which changed the conversation from a discovered problem to a managed one.
  • The round closed without a holdback attributable to sales tax.

What we'd flag

The historic liability still had to be paid. Voluntary disclosure reduced penalties but not the underlying tax — starting nineteen months earlier would have been materially cheaper.

Answers

Unregistered in 11 states, three weeks before diligence

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