State & Local Tax (SALT) Optimization

Since the landmark *Wayfair* decision, physical presence is no longer the metric for state tax liability. 'Economic Nexus' — usually $100k in sales or 200 transactions — now triggers sales tax obligations in nearly every state. If you are a digital service or e-commerce business, you likely have 'silent' obligations in dozens of states that you are currently ignoring.

We provide the forensic revenue audit required to identify exactly where you have triggered nexus. We help you register with the appropriate state authorities and implement automated sales tax collection tools to ensure you are compliant moving forward without adding operational bandwidth.

The federal TCJA limited individual state and local tax deductions to just $10,000 — a massive penalty for taxpayers in high-tax states. In response, dozens of states enacted Pass-Through Entity Tax (PTET) regimes. These allow S-Corps and Partnerships to pay the state tax at the *entity* level, where it is fully deductible against federal income.

We model your PTET benefit across all applicable states (e.g., CA, NY, IL). This strategy can turn a non-deductible personal expense into a business-level tax asset, effectively restoring thousands in capital to your bottom line every year.

Discovering you have unfiled tax in another state can be a deal-breaker for venture funding or M&A. Instead of waiting for a state audit, we utilize Voluntary Disclosure Agreements (VDA). Under a VDA, a state agrees to waive penalties and limit the 'look-back' period in exchange for your voluntary registration.

We manage the forensic data-gathering and negotiation with state revenue departments, allowing you to 'clean the slate' on your state tax history. This proactive approach secures your legal entity for future institutional due diligence and eliminates the risk of unmonitored seizures or levies.