Sample output: Sales Use Tax Nexus Triage

This is an illustrative sample of what the Sales Use Tax Nexus Triage skill produces. Every party, date, document, and fact is fictional — invented for illustration only.

Every output is draft legal work product for review by a licensed attorney. AgentCounsel does not provide legal advice and is not a substitute for a qualified lawyer. A licensed legal professional must review and adopt every output before it is relied upon.

The fictional scenario

Sample Request — sales-use-tax-nexus-triage

Fictional illustration. All parties, facts, figures, and documents below are invented for this example.

Please run sales-use-tax-nexus-triage and map our sales/use tax facts for our tax professional.

Matter facts

Taxpayer/entity: BrightLoom Software Inc., a C corporation (fictional).
Jurisdictions in scope: States A (home state), B, C, and E.
Tax period of interest: 2024.
Our role: in-house finance, preparing facts before engaging a tax professional.
Product/service type: a subscription SaaS product, plus occasional sales of branded hardware accessories.

Materials provided

Sales Summary export (fictional), rows by state.
Footprint Memo (fictional), 2 pages.

Stated facts

State A: headquarters and all 30 employees.
State B: 3 remote employees; the company reports 2024 sales there but the amount is ambiguous in the export.
State C: no employees or property; only marketplace-facilitator sales through a third-party platform.
State E: a small amount of inventory stored in a third-party warehouse; customer count not provided.
Resale/exemption certificates: the company "thinks some are on file" but cannot confirm.

Please: build a per-jurisdiction nexus fact map; use unknown / not found / not provided / ambiguous for gaps; record our sales figures as facts only; do not conclude nexus, taxability, or any registration or filing obligation.

What the skill produced

Sample Output — sales-use-tax-nexus-triage

Draft work product for qualified tax professional review. Not tax advice. Every party, fact, figure, document, and citation below is fictional and illustrative. This example contains no real or invented tax authority. It shows the shape of the skill's deliverable — not a model answer for any matter.

Capability and Reliance Notice

This is a draft sales/use tax nexus fact map for review by a qualified tax professional. It does not provide tax advice, conclude whether nexus exists, decide taxability, or determine any registration, collection, remittance, or filing obligation. User-supplied figures are recorded as facts only and are not measured against any threshold.

Gates Table

Gate	Status	Source
Taxpayer / entity type	C corporation (BrightLoom Software Inc.)	User request
Jurisdictions in scope	States A, B, C, E	User request
Product / service type	Subscription SaaS; occasional branded hardware	Footprint Memo p.1
Tax period	2024	User request
User's role	In-house finance (pre-engagement intake)	User request

Sales / Use Tax Nexus Fact Map

Jurisdiction	Physical-presence facts	Activity / revenue facts	Product / service type	Marketplace / certificate facts	Filing history	Source	Open question for tax professional
State A	HQ; all 30 employees	Home-state operations	SaaS + hardware	Certificates: `unknown`	`not provided`	Footprint Memo p.1	What home-state facts must be confirmed for the period?
State B	3 remote employees	2024 sales reported; amount `ambiguous`	SaaS + hardware	Certificates: `unknown`	`not provided`	Sales Summary; Footprint Memo p.2	Which facts are needed to evaluate State B, given remote employees?
State C	None reported	Marketplace-facilitator sales only	SaaS + hardware	Sales via third-party marketplace	`not provided`	Footprint Memo p.2	What marketplace-facilitator facts must be verified?
State E	Inventory in a third-party warehouse	Customer count `not provided`	SaaS + hardware	Certificates: `unknown`	`not provided`	Footprint Memo p.2	What facts are needed to evaluate stored inventory?

Jurisdiction Tracker

Jurisdiction	Facts captured	Open questions	Status
State A	Partial	Period facts, certificates	Open
State B	Partial	Sales amount (`ambiguous`), employee facts	Open
State C	Partial	Marketplace facts	Open
State E	Partial	Inventory facts, customer count	Open

Missing Facts

State B 2024 sales amount — ambiguous in the export.
Resale/exemption certificates on file — unknown for every jurisdiction.
State E customer count and transaction count — not provided.
Whether the SaaS and hardware lines are tracked separately — not provided.

Document Request List

Cleaned State B sales figures for 2024, reconciled to the ledger.
The certificate file (resale and exemption certificates) for all jurisdictions.
State E warehouse agreement and inventory records.
A product-level revenue breakdown (SaaS vs. hardware) by jurisdiction.

Tax-Professional Questions

Confirm the jurisdictions and tax period before any nexus evaluation.
Confirm the State B sales figure once the export ambiguity is resolved.
Confirm how the SaaS and hardware product lines should be characterized for the review.
Confirm whether stored inventory in State E should be examined further.

Assumptions and Unresolved Items

Assumed "marketplace-facilitator sales" in State C means all State C sales run through a third-party platform — [CONFIRM].
No nexus, taxability, registration, collection, or remittance conclusion is drawn; all such determinations are for the tax professional.