Numeral Glossary & Tax Terms

Quick definitions for the terms you'll run into in your dashboard and across the Numeral Help Center — both our own terminology and general sales tax vocabulary. Each entry includes a note on where you'll actually see it in practice.

Closing your registration in a state ends your filing requirement there. Some states need a signed form, one last return, or both before the account is actually closed. Where it shows up: Jurisdictions, when you're closing out a state you no longer need to file in.

A year-end reconciliation between your estimated and actual tax owed. Currently required only in Hawaii (Form G-49) and Michigan (Form 5081). It totals your full year and nets out what your regular returns already paid — you only owe the difference. Where it shows up: as an additional annual filing in those two states only.

Turns on automatic submission for your filings, so we submit a return without waiting for you to review and approve it first. Off by default — your filings go to the Filings tab for your review until you turn it on. Where it shows up: the Filings tab, as a toggle per jurisdiction — a return waiting on you sits as Ready for review until you approve it or turn this on.

Turns on automatic registration, so we start a new registration as soon as you trigger nexus in a state, without waiting for your approval first. Turning it on doesn't retroactively register you in states where you'd already crossed nexus before you turned it on — those need a manual request. Where it shows up: the Jurisdictions tab, as a toggle.

Also called past-due returns — filing a return for a past period that wasn't filed on time. We'll always get your approval before generating and submitting one. Most jurisdictions process a backfiled return as soon as it's submitted, with no added wait. States that file through Streamlined Sales Tax (SST) — Kentucky, Tennessee, and Washington among them — take 1–3 business days to post instead. Where it shows up: flagged during your onboarding audit or a transfer, if we find an open period.

Recognizing revenue for tax purposes on the date payment is received, rather than the date an invoice is issued. In your dashboard, this is the "Paid At" Sales Date Setting. Where it shows up: Settings > Sales Date Settings — this is the setting to pick if your business runs cash-basis.

A letter from a state saying it believes a return or payment is missing. The cause is often a payment that didn't post, not a return that's actually missing — send it to us before paying anything so we can check it first. Where it shows up: forward it to us through the messaging widget as soon as you get one; see Ongoing Support, Handling State Notices, and Audits for the full process.

Nexus triggered by sales volume or dollar amount crossing a state's threshold, regardless of whether you have any physical presence there. Where it shows up: your nexus study results.

Documentation a buyer provides so a sale can be excluded from tax — a resale certificate is the most common example. If a buyer isn't exempt, you charge sales tax as usual — they don't need to send you anything. Numeral's Exemption Certificate Management tool handles bulk uploads and tracks expirations for you, with a reminder 90 days out. Where it shows up: the Exemptions section of your dashboard.

A dashboard status for a state where you have nexus but no active, processing, or transferring registration yet — it means you need to register there. Where it shows up: the Exposed tab under Jurisdictions; see Review your Nexus study and compliance obligations for the registration steps.

How often a jurisdiction requires a return from you — monthly, quarterly, or annually. The jurisdiction sets this based on your sales volume and liability, not Numeral. Where it shows up: your Filings tab, and each state's page under Jurisdictions.

A letter the IRS issues to reissue or confirm your FEIN, usually after you've changed your business's legal name or entity type. Where it shows up: you may need to request one if a state can't match your FEIN during registration.

The original notice the IRS sends confirming your FEIN when it's first assigned. Where it shows up: some state portals ask for a copy during registration — if you've misplaced yours, request an IRS 147C Letter instead, since the CP 575 itself isn't reissued.

Most states don't require an annual renewal of your sales tax permit once you're registered — Arizona, Colorado, Rhode Island, and Wisconsin are the exceptions, where renewal is required annually, with fees that vary by state and, in Arizona's and Colorado's cases, by location. Missing a renewal deadline risks a penalty or having your registration suspended. Where it shows up: tracked per state under your Jurisdictions tab.

A platform — Amazon, Walmart, TikTok, and similar — that collects and remits sales tax on your behalf for sales made through it. Where it shows up: your liability reports won't include tax a marketplace facilitator already remitted for you.

Maryland's online portal for tax accounts and filings — the state's own version of the Taxpayer Access Point other states use. Where it shows up: if you're registered in Maryland, this is where your account lives.

The standard code that classifies your business by its primary activity, used for statistics and tax purposes. States ask for it during registration, and the wrong code can misroute your account. Where it shows up: your registration forms for most states.

A tax presence in a state that requires you to register and collect sales tax there — triggered either physically (an office, warehouse, or employee in the state) or economically (crossing a sales or transaction threshold). Where it shows up: your Jurisdictions tab, and the subject of your nexus study.

Nexus triggered by your business actually operating in a state — a storefront, warehouse or storage, employees, or incorporation there. Requirements vary by state. Where it shows up: your nexus study results.

A signed authorization letting Numeral contact a state directly on your behalf. Where it shows up: some states require one before our team can call or correspond with them about your account — we'll let you know if yours does.

A separate filing some states require once you cross a sales threshold — these can show up monthly even if your regular filing frequency is quarterly. California, Florida, Georgia, Illinois, Massachusetts, New Jersey, New York, North Carolina, Ohio, and Pennsylvania are the states where this comes up most — most other states don't require prepayments at all. Where it shows up: as a distinct line item in your Filings tab, separate from your regular return.

The status a prepared return sits in while it waits for your approval — this is what you'll see if Autofile is off for that jurisdiction. Where it shows up: the Filings tab.

The account a state issues once you register to collect and remit sales tax there. Where it shows up: Jurisdictions > Registered.

The date your state registration takes effect — your first return covers the period starting here. An earlier, backdated start date adds more periods to file and can mean late fees on those earlier periods. Where it shows up: confirmed when you register a state under Jurisdictions; see Review your Nexus study and compliance obligations for the registration workflow.

The permit a state issues allowing you to legally collect and remit sales tax there. Where it shows up: tied to each state's registration under Jurisdictions.

Sales tax is what you charge your buyers at checkout. Use tax is what you owe on a taxable purchase you made without being charged sales tax. They go on different lines of most returns — though a few states, Michigan among them, use one combined line for both, where an amount on the wrong line can trigger a notice. Where it shows up: your filing detail, broken out by line.

The date your business actually became liable to collect and remit tax in a state — this can predate your registration date if you had nexus before you registered. Where it shows up: comes up in backfiling conversations, since it's what determines how far back your filing obligation goes.

The username and password for your state tax account, plus 2FA access. We need these to file and pay on your account, so any 2FA codes need to reach an email or phone we can get to. Where it shows up: requested during a transfer or new registration; see Transferring existing registrations and managing tax portal credentials.

A multi-state system that simplifies registration and filing across member states. SST doesn't produce a traditional filed return — our team provides internal confirmation instead. Where it shows up: states filed under SST may look different in your Filings tab than a standard return.

The organization that governs the Streamlined Sales Tax program across its member states. Where it shows up: you won't need to interact with it directly — we handle SST filings on your behalf — but it's the body behind the program if you ever look into SST yourself.

A column on your Jurisdictions page showing whether your checkout is currently charging sales tax to buyers in that state — this reflects your store or tax engine's settings, not a Numeral payment setting. Not to be confused with Tax delta below, which is about the accuracy of the amount charged, not whether tax is charged at all. Where it shows up: the Jurisdictions page, per state.

The gap between the tax we've collected and the tax actually owed on a transaction. We investigate any delta over 5% by checking your sales data and store connections. Where it shows up: filing detail and liability reports.

A name several states use for their online tax portal — Louisiana's LA TAP and Utah's TAP are two examples. Where it shows up: referenced by name in state-specific filing articles, like Louisiana filing requirements and process.

A continued filing obligation in a state after the activity that originally triggered your nexus there has stopped. State policies on how long this lasts vary. Where it shows up: can keep a state active in your Jurisdictions tab even after sales there drop off.

Bringing a registration you already hold with another provider or in-house under Numeral, rather than closing it and registering fresh. Where it shows up: initiated from Jurisdictions > Registered, or during onboarding if you're switching providers.

The dashboard status for a state account we're taking over from you or a past provider — not a new registration. Where it shows up: Jurisdictions, while we're actively bringing an existing registration under Numeral.

A second identity-verification step beyond your password, usually a code sent to an email or phone. Where it shows up: most state tax portals require it, which is why we ask for 2FA access during a transfer or registration — see Transferring existing registrations and managing tax portal credentials.

An agreement with a state that resolves past-due tax with penalty relief and a limited look-back period on how far back it can audit you. Interest generally still applies. Where it shows up: worth asking your team about if backfiling turns up more exposure than a standard backfiled return would cover.

A return for a period where you had no taxable sales in that state. States still expect it filed — skipping it can trigger a late notice, and in some states, like New York, an automatic penalty. Where it shows up: filed automatically alongside your regular returns for any period with no activity.

💬 Questions? Reach out to our team anytime via the messaging widget in your Numeral dashboard.