SALT nexus and filing footprint map (income/franchise)

Create a SALT income/franchise tax footprint map for {company_name}.

Inputs:
- States with sales/payroll/property: {state_factors}
- Registration/filing history: {filing_history}
- Entity structure: {entity_structure}
- Remote employees/contractors by state: {remote_work}
- Special factors (marketplace, inventory): {special_factors}

Output:
1) State-by-state footprint table: nexus indicators, filing required? (Y/N/Maybe), notes.
2) Apportionment factor summary and data gaps.
3) Priority actions (registrations, returns, VDA considerations).
4) Controls to maintain footprint (HR onboarding, sales thresholds alerts).

This is an initial assessment, not legal advice.