州税和地方税

州税和地方税 needs are constant, recurring events. The impact of state taxation on businesses is truly deceptively simple 和 endlessly complicated. Managing risk 和 identifying opportunities within state 和 local tax laws can be overwhelming. This evolving area of the law has created uncertainty on all sides regarding when you are taxable, 多少收入应纳税, 或者什么应该纳税，什么不应该纳税. On the bright side, complexity creates opportunity.

Like your personal health, state 和 local taxes can be broken into diagnostic services, preventative services, 紧急服务. As your business grows 和 evolves, new issues will surface that need to be addressed. LBMC’s 州税和地方税 (SALT) team provides clients with proactive 和 strategic multi-state tax services to mitigate risk, defend positions 和 improve cash flow. Our SALT experts are ready to provide you with planning 和 solutions to your state tax issues whether you are conducting business in one, 50个州中的几个或全部.

当我们专注于 销售税和使用税, 州所得税、总收入税(俄亥俄州的猫), 特许税, we also provide property tax (tangible personal property 和 real property), unclaimed property services.

Whether your business needs are simple diagnostics or complex emergencies, LBMC’s 州税和地方税 professionals will assist in ensuring that your state 和 local tax burden is minimized so your company can move forward.

诊断服务

Whether you are going to the doctor for a routine check-up or you have never been to the doctor, sometimes you just need the basic tests done to figure out if there are any issues or opportunities you should be aware of. As with your health, early detection is key to keeping a problem from getting out of control. 也, if an opportunity is not captured within the right time frame, it can be lost forever having lasting effects on your company’s bottom line.

The most basic diagnostic test is a nexus审查 where you learn what states your company is obligated to file an income tax return 和/or register to collect sales tax.

其他诊断测试包括:

  • determining if what you are selling in a state is taxable (销售税和使用税ability review);
  • reviewing invoices 和 transactions for all years open under the statute (usually 3 or 4 years) to identify refund opportunities related to exemptions, 学分, 除外责任, tax treatment of special transactions 和 tax base items (反向销售税审计); 和
  • reviewing income tax returns for all years open under statute (usually 3 or 4 years) to identify refund opportunities related to tax base, 分配的因素, 存档方法(单独), 结合, 合并), 酉群, 业务和. nonbusiness income classification, 净经营损失利用率, pass-through entity non-resident withholding 和 composite filing (反向所得税审计).

预防服务

How do you keep problems from happening?

You need a system in place or an expert continually monitoring 和 maintaining potential areas where problems can form. 状态 tax compliance can create large liabilities that grow over time if not properly managed. 因此, the professionals at LBMC offer consulting services around a company’s state tax compliance 和 provision requirements.

Our sales tax consulting services in addition to the diagnostic services mentioned above 可能包括:

  • Reviewing your compliance process
  • Helping your company select compliance software 和 implement the software solution
  • Co-sourcing or outsourcing your sales tax compliance
  • Helping your company determine your ASC 450 provision positions
  • Providing on-site custom training to your team
  • Helping your company determine the sales tax impact of mergers 和一个cquisitions or restructurings

Our income tax consulting services, in addition to the diagnostic services mentioned above, 可能包括:

  • Reviewing your company’s apportionment 和 revenue sourcing methods to determine whether your 分配的因素 represent a fair 和一个ccurate reflection of your income in a state
  • Helping your company determine whether they should be filing separate, consolidated or 结合 returns which may minimize tax or facilitate the utilization of net operating losses
  • Reviewing your company’s state tax add-backs 和 subtractions to determine if additional deductions or additions can be taken
  • Helping pass-through entities determine if composite returns are possible 和一个t what level non-resident withholding is required
  • Helping your company file required amended returns related to federal RAR compliance
  • Co-sourcing or outsourcing your income tax compliance
  • Helping your company determine your ASC 740 provision positions
  • Helping your company determine the income tax impact of mergers 和一个cquisitions or restructurings

紧急服务

When a crisis strikes or unforeseen circumstances occur, you need an advocate with technical expertise 和 practical solutions. Whether the emergency stems from an audit notice or assessment, 来自供应商的通知, or an internal review that uncovers errors over a multiple year period, 我们可以帮忙.

We advocate for our clients 和 help them before, during 和一个fter an audit. We help companies defend positions 和 reduce penalties 和 interest when possible. 最终, our goal is to resolve your problem quickly, outside of a courtroom 和一个t the lowest cost to you.

  • Have you received a notice of intent to audit 和一个re overwhelmed by the amount of information requested?
  • 你要问签名表格吗, such as the statute of limitations waiver, which only seems to benefit the 状态?
  • Have you been selected to use statistical sampling for the sales tax portion of the audit?
  • Has the auditor identified issues in the audit 和 proposed adjustments where you disagree?
  • Are you comfortable that the auditor has looked for potential overpayments as well as deficiencies?
  • If the audit has concluded 和 you still disagree with some of the auditor’s proposed adjustments, 你有什么选择??
  • Do you underst和 the Department’s informal taxpayer conference process?

Our 紧急服务 可能包括:

  • Helping your company determine if there are any overpayments to offset potential underpayments
  • Managing the audit 和 representing your company throughout the entire audit process
  • Analyzing 和 defending your positions through written protest 和 informal conferences or administrative appeals proceedings
  • Helping your company obtain clarity regarding its situation by writing a letter ruling request
  • Helping your company mitigate historical tax exposure through 自愿披露协议 negotiation 和 representation

How do you know if you need state 和 local tax assistance?

  • Do you know which states you are required to file income tax returns with, or register 和 collect sales tax? 你可能需要一个 Nexus审查.
  • Do you need help reducing any prior year tax, interest 和 penalty exposure before collecting sales tax or filing income tax returns prospectively? 你可能需要一个 自愿披露协议.
  • Do you know if what you are buying 和 selling is subject to sales tax? 你可能需要一个 销售 & 使用应课税性检讨.
  • Do you know if you are taking advantage of all applicable exemptions or 学分? 我们可以帮你 豁免及学分检讨.
  • Do you know if you have been overpaying or underpaying your 销售税和使用税 obligations? Would you like to obtain refunds of prior overpayments 和 reduce your exposure under future audits? 你可能会受益于 反审核 和 Automation of your Use 税 Accrual.
  • Do you need to prepare for an audit by knowing your exposure 和 possible refund opportunities or reduce a current audit assessment? 我们可以帮你 审计国防 和一个 反审核.
  • Do you need to clean up sales tax exposure in preparation for a future sale or future purchase of a company? 我们可以帮你 反审核 和一个 自愿披露协议.
  • Do you know the impact of restructuring, acquisition or merger on your company’s state tax liability? 我们可以帮忙 尽职调查 和 建模.

LBMC差异

在LBMC, we deliver deep 和 diverse expertise to clients around the nation with exceptional warmth 和 wisdom. We have built one of the finest reputations 和 have among the highest client satisfaction 和 referral rates in the industry. If you are looking for a firm with multistate expertise that delivers personal attention 和 performance, LBMC设置更高, uncommonly approachable st和ard.