NexusLedger

DTC brands can hold inventory across changing fulfillment nodes without a reliable history of where goods were stored, for how long and which state sales followed. NexusLedger ingests authorized 3PL evidence, reconciles node identities and inventory intervals, joins state sales data, and produces jurisdiction-specific review candidates and workpapers. The supplied research asserts a July 1, 2026 IRS 3PL nexus rule and a more-than-15-day trigger, but cites only a secondary ecommerce article and supplies no current official federal or state authority. Sales-tax obligations, physical presence, thresholds, registration and voluntary disclosure are jurisdiction-specific legal and tax determinations. The headline rule and deadline therefore remain unverified and cannot be encoded as law. Zero referenced 3PL APIs are verified. Inventory observation, node match, time interval, state-rule version, nexus candidate, tax-professional determination, brand approval, registration submission, authority receipt, filing status and correction remain separate. A signed receipt proves only the captured artifact and integrity chain; it does not prove nexus, compliance or authority acceptance. Success is a more complete evidence package and fewer unknown locations—not automatic registration, universal nexus detection or protection from liability.

A DTC finance, tax or operations leader using several fulfillment nodes and lacking a reliable inventory-location history for state sales-tax review.