The Sales and Use Tax practice provides strategic legal counsel to businesses navigating the complex and evolving landscape of state and local taxation. Attorneys and tax professionals in this area advise clients on compliance, audit defense, transactional planning, and risk mitigation related to the collection, reporting, and remittance of sales and use taxes across jurisdictions.
This practice supports companies across industries—particularly those operating in e-commerce, manufacturing, technology, retail, and distribution—helping them manage multistate tax obligations, minimize exposure, and maintain regulatory compliance in the post–Wayfair era.
Core services include:
- Multistate Sales and Use Tax Compliance
- Advising on nexus analysis, taxability determinations, exemption certificate management, and registration requirements in all 50 states and local jurisdictions.
- Audit Defense and Controversy
- Representing businesses in audits, administrative appeals, and litigation involving state departments of revenue. Managing audit preparation, document production, and negotiation of settlements or voluntary disclosures.
- Transactional Structuring and Tax Planning
- Structuring transactions—such as equipment leases, software licensing, and cross-border sales—to minimize sales and use tax liability. Analyzing bundling rules, sourcing regulations, and industry-specific exemptions.
- Post–Wayfair Economic Nexus Advisory
- Assisting remote sellers, SaaS providers, and online platforms in assessing and responding to economic nexus thresholds and marketplace facilitator rules under state laws.
- Due Diligence and M&A Support
- Conducting sales and use tax due diligence for acquisitions and reorganizations. Identifying exposure areas, advising on successor liability, and negotiating indemnification terms.
- Tax Technology and Process Optimization
- Advising on the implementation of automated tax calculation, exemption certificate management, and reporting systems (e.g., Avalara, Sovos, Vertex). Supporting internal tax teams in compliance program enhancements.
- Legislative and Regulatory Monitoring
- Monitoring state tax law developments and advising clients on changes in tax rates, definitions, exemptions, and administrative rules affecting business operations.
