State & Local Tax Services

Organizations doing business in multiple jurisdictions face an increasingly complex array of inconsistent tax rules.  The Tax Department, through its State and Local Tax (SALT) Services Group, provides a wide range of services to its clients and has relationships with additional state tax specialists through our national network of Leading Edge Alliance affiliate offices.  

The SALT Services Group can assist with a variety of state taxes, including income, franchise, sales, use, gross receipts, property and realty transfer.  Services related to these taxes that are provided by our SALT Services Group include:

Consulting

• General planning for the minimization of state taxes
• Advice in structuring transactions, including mergers, acquisitions, divestitures and entity simplification
• Due diligence related to state taxes for potential acquisitions
• In-depth review of apportionment, focusing on inclusion and sourcing of sales
• Nexus study to ensure proper state compliance (including from a FIN48 perspective) and remediation of any exposures through voluntary disclosure and/or amnesty programs
• Review of state tax returns for prior years open under statute for refund opportunities
• Analysis of state credits and/or incentives opportunities (expansion, investment, zone locations, hiring, training, R&D, green, etc.)
• Representation before state administrative agencies related to petitions for relief, requests for penalty abatement and/or claim for refund
• Analysis of the state taxation of foreign entities doing business in the U.S.
• Research and develop matrices to provide to accounts payable professionals to help determine whether certain transactions are subject to sales/use taxes, considering state-specific exemptions and exclusions
• Consulting related to withholding and residency issues

Compliance

• Review of complex state tax returns for the current year to ensure proper compliance and potential filing positions
• Audit defense support and return review for mitigation of assessment
• Assistance with state tax expense for tax provision preparation purposes
• Reporting of federal income tax audit changes to the states
• Abandoned/unclaimed property compliance

The SALT Services Group takes a proactive approach in not only meeting compliance deadlines, but also in discussing significant changes to state tax laws and procedures early on with management, so that informed decisions can be made on the potential impact to your company’s state tax posture.

Alpern Rosenthal is recognized for its technical excellence and quality.  We will consistently update you with relevant changes in state tax laws that may, in the future, affect your company.  Alpern Rosenthal is also dedicated to helping clients stay abreast of issues affecting state taxes by providing educational programs throughout the year.