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Trailing nexus rules by state

How long each state makes you keep filing after you drop below the threshold — the rule that decides when you can actually deregister.

None≤ 12 monthsUp to a yearOver a yearNo sales tax
Roughly how long each state makes you keep filing after you drop below the threshold. Longer windows (warmer) delay when you can cancel. Tap any state for its full guide.

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TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.