E-commerce companies may have unknowingly established nexus in multiple states, due to exceeding the sales thresholds established by states. Companies discovering that they have exceeded economic nexus thresholds due to remote sales should carefully consider whether a VDA would benefit them, before initiating filings in a new state. Initiating filings on a prospective basis could result in disqualification from the VDA process. The best approach is for companies to determine their prior years’ exposures first, and then decide which states to approach under the VDA process.