Every state has its own threshold. Common patterns: $100K revenue OR 200 transactions; some states use just dollar thresholds; California is $500K.
33 states currently treat SaaS as taxable; 14 don't. Of the 33 taxable, the rules vary on whether it's the buyer's location or the seller's that determines taxability.
'Nexus' = obligation to collect. 'Taxability' = whether your product is subject to the tax once you have nexus. You need both.

Your likely exposure pattern:

Tier	States	Exposure
Definitely have nexus + SaaS is taxable	NY, CA, TX, MA, WA, PA, OH, NJ, VA, CT, AZ, CO, DC	Highest priority
Have nexus + SaaS NOT taxable	FL, IL, NV, NH, MT, OR, DE, MO	Register but no collection
Likely have nexus + ambiguous	TN, GA, NC, MN, IN, MD, UT, WI	Need state-by-state analysis
Below threshold	the rest	Monitor for crossing

Action plan:

Pull the data. By-state revenue and transaction-count for the trailing 36 months (statute of limitations on most states is 3-7 years).
Identify the states where you've crossed nexus and SaaS is taxable but you're NOT collecting. That's your liability.
For each of those states, choose:
- Voluntary Disclosure Agreement (VDA) — discloses to the state proactively, usually limits look-back to 3-4 years, waives most penalties. Best path for $100K+ exposures.
- Just register prospectively — only if exposure is small and you're willing to risk audit on historical periods.
Register, configure Avalara or Vertex, start collecting. Avalara is the default for SaaS; Vertex is more enterprise.

The honest math:

If you have $5M of revenue spread across the 13 'definitely have nexus + taxable' states at an average ~6% sales tax rate, your gross uncollected exposure is up to ~$300K, often closer to $150-200K after credits and exemption certificates. VDA typically settles for 60-80% of the gross. That's $90-160K cash, plus $40-80K in legal/accounting fees to clean it up.

Recommendation: start a VDA process in the top 5 exposure states (NY, CA, TX, MA, WA) immediately. Register prospectively in the remaining 8 high-risk states. Configure Avalara before end of quarter so the bleeding stops. Cost vs leaving alone: ~$200K to fix vs ~$2-4M when a state finds you (back tax + penalty + interest + accelerated audit on other states).

Want me to draft the VDA application narrative for NY (highest exposure typically) or build the by-state nexus tracker first?

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