Where we stand per state — registered vs. VDA-needed — against the determined liability.
| State | Determined | Status | Recommended action | Filing | Notes |
|---|---|---|---|---|---|
| TX Texas | $101,129 / $132,681 | registered | Registered — file & remit | Quarterly | Home state — sales tax collected & remitted (quarterly). |
| LA Louisiana | $6,055 / $13,007 | not-started | ⚑ VDA recommended | Largest OOS rental exposure — lead VDA candidate. | |
| VA Virginia | $5,133 / $5,588 | not-started | ⚑ VDA recommended | ||
| MS Mississippi | $3,860 / $3,898 | not-started | ⚑ VDA recommended | ||
| FL Florida | $3,708 / $4,325 | not-started | ⚑ VDA recommended | portal | |
| ID Idaho | $2,254 / $2,262 | not-started | ⚑ VDA recommended | ||
| MA Massachusetts | $1,937 / $1,937 | not-started | ⚑ VDA recommended | ||
| MD Maryland | $1,559 / $1,559 | not-started | ⚑ VDA recommended | ||
| CA California | $1,458 / $1,780 | not-started | ⚑ VDA recommended | Quarterly | |
| KY Kentucky | $1,204 / $1,204 | not-started | ⚑ VDA recommended | ||
| OH Ohio | $1,177 / $1,482 | not-started | ⚑ VDA recommended | ||
| IN Indiana | $1,165 / $1,165 | not-started | ⚑ VDA recommended | ||
| SC South Carolina | $763 / $946 | not-started | Monitor / batch into VDA | ||
| SD South Dakota | $707 / $1,028 | not-started | Monitor / batch into VDA | ||
| PA Pennsylvania | $647 / $684 | not-started | Monitor / batch into VDA | ||
| OK Oklahoma | $482 / $962 | not-started | Monitor / batch into VDA | ||
| TN Tennessee | $451 / $615 | not-started | Monitor / batch into VDA | ||
| RI Rhode Island | $408 / $408 | not-started | Monitor / batch into VDA | ||
| AR Arkansas | $315 / $457 | not-started | Monitor / batch into VDA | ||
| NV Nevada | $268 / $322 | not-started | Monitor / batch into VDA | ||
| NY New York | $238 / $508 | not-started | Monitor / batch into VDA | portal | |
| NC North Carolina | $192 / $282 | not-started | Monitor / batch into VDA | ||
| MI Michigan | $168 / $168 | not-started | Monitor / batch into VDA | ||
| UT Utah | $163 / $244 | not-started | Monitor / batch into VDA | ||
| AL Alabama | $98 / $228 | not-started | Monitor / batch into VDA | ||
| HI Hawaii | $54 / $60 | not-started | Monitor / batch into VDA | ||
| AZ Arizona | $26 / $39 | not-started | Monitor / batch into VDA |
data/registration-status.json (registered / vda-in-progress / vda-filed /
foreign-qualified / monitor / not-started). Most states allow a "foreign" entity to get a sales-and-use-tax permit
without full SOS foreign-qualification — confirm per state. A VDA caps lookback and waives penalties; LLC formed
Dec 2023 fits inside a typical 3–4 yr lookback. VDA recommended = ≥ $1k determined & unregistered.