State and Local Tax (SALT) Practice

With states facing budget challenges, states and municipalities are becoming more aggressive in imposing interstate tax, often pushing the limits of nexus and minimum contact standards. A popular source of this revenue is out-of-state companies. Lack of a physical presence is no longer a predictor of whether your company is subject to taxation in a state. Certain activities, as insignificant as they seem, may establish nexus with a state that subjects you to its tax laws. Managing the impact of inconsistent state and local tax laws can be overwhelming. Every state has their own rules and no two states are the same. 

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State revenue laws are just beginning to catch up to the new business models- such as software-as-a-service (SaaS) and cloud computing. The trend toward state taxation of ecommerce is an evolving area of the law which creates uncertainty for many growing internet-based businesses and software resellers.

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Whether your company does business in one state or several, BKC focuses on the tax implications in the state(s) by assisting your company with taking advantage of tax incentives and credits while maintaining compliance with the state(s). 

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We are here to assist in the interpretation and implementation of these complicated rules. We will review your business activity to address issues such as nexus, sales sourcing, tax exposure and non-business income.