State and Local Tax

州和地方的税收需求是持续的,反复发生的事件. The impact of state taxation on businesses is truly deceptively simple and endlessly complicated. Managing risk and identifying opportunities within state and local tax laws can be overwhelming. This evolving area of the law has created uncertainty on all sides regarding when you are taxable, how much income is taxable, or what is and is not taxable. 从好的方面来看,复杂性创造了机会.

就像你的个人健康一样,州税和地方税也可以被入侵 诊断服务,预防服务, and emergency services. 随着业务的增长和发展,需要解决的新问题将浮出水面. LBMC’s State and Local Tax (SALT) team provides clients with proactive and strategic multi-state tax services to mitigate risk, 维护头寸,改善现金流. Our SALT experts are ready to provide you with planning and solutions to your state tax issues whether you are conducting business in one, several or all 50 states.

While we focus on sales and use tax, state income tax, gross receipts taxes (Ohio CAT) and franchise tax, we also provide property tax (tangible personal property and real property) and unclaimed property services.

无论您的业务需求是简单的诊断还是复杂的紧急情况, LBMC’s State and Local Tax professionals will assist in ensuring that your state and local tax burden is minimized so your company can move forward.

Diagnostic Services

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. 和你的健康一样,及早发现是防止问题失控的关键. Also, 如果没有在适当的时间范围内抓住机会, 它可能会永远丢失,对你公司的底线产生持久的影响.

最基本的诊断测试是a nexus review where you learn what states your company is obligated to file an income tax return and/or register to collect sales tax.

Other diagnostic tests include:

  • 确定你在一个州销售的商品是否应纳税 (销售和使用应税审查);
  • reviewing invoices and transactions for all years open under the statute (usually 3 or 4 years) to identify refund opportunities related to exemptions, credits, exclusions, 特殊交易和税基项目的税务处理 (reverse sales tax audits); and
  • reviewing income tax returns for all years open under statute (usually 3 or 4 years) to identify refund opportunities related to tax base, apportionment factors, filing methodology (separate, combined, consolidated), unitary group, business vs. 营业外收入分类, net operating loss utilization, 以及直通实体非居民扣缴和综合申报 (reverse income tax audits).

Preventative Services

你如何避免问题的发生?

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

Our sales tax consulting services 除了上述的诊断服务 may include:

  • 审核您的合规流程
  • 帮助您的公司选择遵从性软件并实现软件解决方案
  • 共同外包或外包你的销售税合规
  • 帮助您的公司确定您的asc450供应位置
  • 为您的团队提供现场定制培训
  • Helping your company determine the sales tax impact of mergers and acquisitions or restructurings

明升体育app下载所得税咨询服务, 除了上述的诊断服务, may include:

  • Reviewing your company’s apportionment and revenue sourcing methods to determine whether your apportionment factors represent a fair and accurate reflection of your income in a state
  • 帮助你的公司决定他们是否应该单独申请, consolidated or combined returns which may minimize tax or facilitate the utilization of net operating losses
  • Reviewing your company’s state tax add-backs and subtractions to determine if additional deductions or additions can be taken
  • Helping pass-through entities determine if composite returns are possible and at what level non-resident withholding is required
  • 帮助您的公司提交与联邦RAR合规相关的修改后的报表
  • 共同外包或外包你的所得税合规
  • 帮助您的公司确定您的ASC 740供应位置
  • Helping your company determine the income tax impact of mergers and acquisitions or restructurings

Emergency Services

当危机来袭或不可预见的情况发生时, 您需要一位具有技术专长和实际解决方案的倡导者. 紧急情况是否源于审计通知或评估, a notification from a vendor, 或者进行内部审查,发现多年来的错误, we can help.

我们支持客户,并在审计前、审计中和审计后为他们提供帮助. 我们在可能的情况下帮助公司维护头寸,减少处罚和利息. Ultimately, 明升体育app下载目标是快速解决您的问题, 在法庭外,以最低的代价.

  • Have you received a notice of intent to audit and are overwhelmed by the amount of information requested?
  • Are you being to ask sign forms, 比如诉讼时效豁免, 这似乎只对国家有利?
  • 你们在审计的销售税部分是否选择了统计抽样?
  • 审核员是否发现了审计中的问题并提出了你不同意的调整建议?
  • Are you comfortable that the auditor has looked for potential overpayments as well as deficiencies?
  • If the audit has concluded and you still disagree with some of the auditor’s proposed adjustments, what are your options?
  • 你了解税务局的非正式纳税人会议流程吗?

明升体育app下载紧急服务可能包括:

  • Helping your company determine if there are any overpayments to offset potential underpayments
  • 管理审核并在整个审核过程中代表贵公司
  • Analyzing and defending your positions through written protest and 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 Voluntary Disclosure Agreement negotiation and representation

你怎么知道你是否需要州和地方税收援助?

  • 你知道你需要向哪些州申报所得税吗, 或者注册并收取销售税? You may need a Nexus Review.
  • 你需要帮助减少上一年的税收吗, interest and penalty exposure before collecting sales tax or filing income tax returns prospectively? You may need a Voluntary Disclosure Agreement.
  • 你知道你买卖的东西是否要交销售税吗? You may need a Sales & Use Taxability Review.
  • 你知道你是否在利用所有适用的豁免或学分吗? We can help you with an Exemptions and Credits Review.
  • 你知道你是否多付或少付了你的销售税和使用税吗? Would you like to obtain refunds of prior overpayments and reduce your exposure under future audits? You may benefit from a Reverse Audit and 你的使用税应计的自动化.
  • Do you need to prepare for an audit by knowing your exposure and possible refund opportunities or reduce a current audit assessment? We can help you with Audit Defense and a Reverse Audit.
  • Do you need to clean up sales tax exposure in preparation for a future sale or future purchase of a company? We can help you with a Reverse Audit and a Voluntary Disclosure Agreement.
  • Do you know the impact of restructuring, acquisition or merger on your company’s state tax liability? We can help with Due Diligence and Modeling.

The LBMC Difference

At LBMC, we deliver deep and diverse expertise to clients around the nation with exceptional warmth and wisdom. We have built one of the finest reputations and have among the highest client satisfaction and referral rates in the industry. If you are looking for a firm with multistate expertise that delivers personal attention and performance, LBMC sets a higher, uncommonly approachable standard.