As your business grows, so does the challenge of keeping current with the overwhelming number of ever-changing state and local tax laws and regulations.

Being caught by aggressive state and local governments tax collection methods and strict penalties for non-compliance can seriously impair the financial performance of your business.

The RubinBrown State and Local Tax Services (SALT) Group’s direct experience with all categories of state and local tax matters helps you proactively manage your business’ state and local tax obligations. The RubinBrown SALT Services Group offers a complete range of consulting, compliance and dispute resolution services to meet the challenge of managing your growing operations.

State And Local Tax Services

Income and Franchise Tax Services
RubinBrown assists in the management of your business’ tax position relating to revenue and profits as well as the net worth of your business:

• On-going tax compliance and consulting
• Nexus (filing requirements) review 
• Voluntary disclosure agreement negotiation 
• Income and Franchise tax refund review 
• Merger and acquisition consulting 
• Audit defense
• Tax planning through entity structuring
• IRS audit report changes compliance

Real and Personal Property Tax
We can assist your current tax position relating to the ownership and operation of real and personal business property:

• On-going compliance
• Asset classification 
• Cost segregation and unrecorded disposal analysis 
• Valuation review and assessment challenge 
  • Personal property valuation 
  • Commercial, Hospitality and Industrial real property valuation 
  • Integrated property valuation analysis 
• Audit defense 
• Litigation support

Sales and Use Tax Services
We actively manage or assist in the management of your business’ tax position relating to the sale and purchase of tangible personal property and services:

• On-going tax compliance and consulting
• Nexus (filing requirements) review
• Voluntary disclosure agreement negotiation
• Sales and use tax refund review
• Merger and acquisition consulting
• Audit defense
• Purchasing and accounts payable training 
• Automated sales tax integration 
• Tax planning through entity structuring

Credits and Incentives
Our experts will help you manage state and local programs, as well as funds and grants available as your business grows and expands. Our services are designed to obtain and optimize:

• Exemptions and abatements
• Tax credits 
• Grants 
• Negotiated Incentive packages 
• Reimbursements for training expenses 
• Below-market financing arrangements 
• Energy Rate Reductions

Unclaimed Property and Escheats Laws
RubinBrown can help you with overpayments, outstanding checks and other unclaimed funds with the proper state agencies:

• On-going compliance and consulting
• Voluntary disclosure agreement negotiation 
• Policies and procedures development and implementation 
• Audit defense

Multistate Tax Physical (MTP)
RubinBrown’s MTP is designed to help your business achieve significant state and local tax savings. As part of this combined-discipline service, we perform a review of your past and current state and local tax position.

MTP enables our experienced SALT consultants to look beyond your business’ current year compliance requirements and focus on the key state and local tax issues driving the costs of doing business.

Through a review and analysis of past and current operations, as well as future business goals, we deliver an integrated business-driven solution that will help you optimize profits and cash flow, while also managing state and local tax costs as your business continues to expand.

MTP can yield significant financial benefits even for companies that do not have current year taxable income. For example, opportunities to reduce employment tax expense may exist, which is often a very sizable component of overall tax costs for a growing business.

Results of your MTP are documented through written recommendations and findings. We provide you with an action plan report and feasibility analysis. We strive during your MTP to keep your time commitments to a minimum.


State And Local Tax Case Histories

Income and Franchise Tax Services
National Manufacturer
The manufacturer was contacted by a state in which the client was not filing coprorate income tax returns. RubinBrown assisted with the response to the nexus questionnaire and in doing so was able to convince the state that the company was not subject to their corporate income tax laws because the activities were limited to the mere solicitation of sales of tangible personal property. The estimated tax savings was more than $100,000.

Sales and Use Tax Services
Nationwide Retailer
The estimated tax savings was more than $100,000. Applying existing case law and state statues, RubinBrown SALT professionals were able to identify errors in reported taxable sales for sales tax purposes. We were successful in achieving tax refunds of $1.2 million from various states.

Real and Personal Property Tax
Full Service Hotel
Following the periodic reassessment of real property, our professionals used an innovative valuation model to obtain more than $110,000 of first year’s tax savings for this top of the line hotel facility.

Credits and Incentives
Public Relations Firm
The estimated tax savings was more than $100,000. RubinBrown reviewed income tax returns for the past three years that had previously been reviewed by an internationally known accounting firm. We were able to identify and documet a seldom utilized tax credit that resulted in tax refunds of more than $360,000 for the client.

Unclaimed Property and Escheats Laws
National Service Provider
An inquiry from a state prompted this client to engage RubinBrown to assist them with an Unclaimed Property review. Our services included recommending appropriate internal control policies to be incorporated in future business transactions. Additionally we assisted the client with voluntary disclosures to limit their exposure to future potential liabilities.

The RubinBrown State and Local Tax Group has compiled a list of valuable online resources we feel may be helpful to you and your business. Below you will find links to various tools and Web sites related to state and local tax laws and regulations.  

Tools

Electronic Tax Handbook
The handbook is an electronic tool that assembles many different tax research resources into one convenient Web page. This tool is provided by the Taxpayers Research Institute of Missouri, a division of Associated Industries of Missouri.

Websites

State Departments of Revenue
Access a complete listing of departments of revenue organized by state, including the District of Columbia.

Baker Tilly International

American Institute of Certified Public Accountants

Institute for Professionals in Taxation

For additional information on the RubinBrown SALT Group and our specialized state and local tax services, please contact:

Harlan Kwiatek, CPA, J.D., LL.M
Partner-In-Charge
314.290.3271
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Wayne Danneman, CMI
Partner
314.290.3363
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Jim Massaro, CPA
Partner
303.952.1211
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Mary Ramm, CPA
Partner
913.499.4406
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Tracy Baisa, CPA
Manager
314.290.3224
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Robert Neu, CPA, CMI
Manager
314.290.3445
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Jeff Schuetz
Manager
314.290.3375
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