LEVERAGE SALT, LLC (LS) is a state tax knowledge center that acts a strategic partner to corporate tax departments, middle market companies, and accounting/law firm tax professionals to develop, defend and challenge state tax positions. 

In general, LS does the following:

  • monitors and disseminates state tax developments daily to provide practical and actionable insights. 
  • does the projects that others don’t want to do or have time to do.
  • digs into court cases, rulings, statutes, regulations, audit assessments, transactions, etc. to identify opportunities, risks and tax policy that should be challenged.  
  • works with tax professionals, and legislators to learn their perspective and shed light on areas that are grey. 
  • helps reduce unintended consequences of legislation and problems caused by actions taken or the lack thereof.
  • turns ‘deep work’ into intelligence and tools that are practical.
  • communicates the application of complicated state tax authority into easy to understand terminology which allows clients to make informed decisions and act.

LS specializes in analyzing, interpreting and applying court cases, rulings, proposed and current legislation to multifaceted fact patterns in a variety of industries across all states. The research may be related to developing support for return filing positions, defending positions under audit, identifying refund opportunities or mitigating risk. The result of the research is customized to the client situation and may be a written memo, audit protest, taxability matrix, refund request, private letter ruling, etc.

LS also provides accounting and law firms with national tax office services. Meaning, LS provides technical analysis of changing state tax laws, drafts and edits alerts designed for external distribution, provides in-depth analysis of key issues, support for internal and external training programs, and conducts research and drafts memorandums for clients. LS also provides ghost-writinghelp-desk and custom monitoring services.

Additionally, LS works with tax research publishers to write or review technical material to expand or build out their libraries, collaborates with tax policy organizations on policy statements, studies, articles, reports, comments and testimony, and partners with tax software companies to enhance or build new software tools for state tax compliance or planning.

LS currently serves as the subject matter expert for Bloomberg BNA's State Tax Analyzer product, and has served as an author/reviewer for Bloomberg's BNA Tax and Accounting Center State Tax Navigators and Portfolios.


  • Ghost Writing (articles, alerts, white-papers)
  • Help-Desk / calls / e-mails, confirmation of research, common questions
  • Customized legislation, court case, issue monitoring / interpretation / application
  • Audit and Appeals defense (research, development and preparation of protest) 
  • Return filing position or taxability/deductibility memos
  • Planning memos related to changes in business, structure, activity, etc. 
  • Documentation of state tax impact on business due to mergers and acquisitions
  • Research and support to file refund claims 
  • Research and support to obtain Voluntary Disclosure Agreement / Amnesty 
  • Sales and Use Tax Decision Matrix Development and Maintenance 
  • ASC 740 / ASC 450 (uncertain state tax positions analysis and review) documentation
  • Private letter rulings
  • Written comments on proposed legislation
  • Writing or reviewing state tax technical material for tax publishers to expand or build out their libraries, develop new products, etc.
  • In-depth research and writing projects for state tax industry and professional organizations 

All services are provided for any state and the following tax types: income tax, franchise tax, gross receipts tax, sales and use tax.


LEVERAGE SALT, LLC knows the challenges tax professionals have in finding and sharing the right information at the right time. Silos exist at every firm, whether large or small. Collaboration has to climb over the barriers of ego and competition. The 'One Firm' motto is often just that, a 'motto.' Everyone is taught to be a 'know it all,' but the problem is - no one can know it all. State tax is one of those fields where every question is a research question. In addition, it always helps to run the question by someone who has experience with the state or has connections within the state involved. Consequently, finding the applicable legal authority and the internal or external expert is prudent.

Accounting and law firms agree that the most valuable asset in their firm is the expertise and knowledge of its employees, but fail to truly develop, manage and utilize that asset. Most, if not all, firms face several of the following challenges: 

  • Not doing enough with the state tax knowledge they produce
  • The quality of work and time to deliver is too dependent on who is doing the work
  • Writing off billable hours because people keep 'reinventing the wheel' and not taking advantage of existing experience and expertise
  • Suffering from information overload from an increasing variety of online and offline sources
  • Having a document or knowledge database, but sometimes neither documents nor people find their way to it

Regardless of the size of your firm, and whether you have a knowledge management or national tax office group, chances are the expertise of your most valuable asset is not being fully utilized.

Knowledge management is getting the right information to the right people at the right time, and helping people create knowledge, and share, and act on information in ways that will measurably improve the performance of the firm and its clients. It is about connections. Connecting people with information and connecting people with people. 

Knowledge management is about creating, capturing, organizing, making accessible, sharing, and reusing information relevant to a firm’s professionals and business model. However, knowledge management is more than content management. Knowledge management is about solving real business problems. It’s about meeting your firm’s need to capture and reuse expertise in efficient and transformative ways to solve client challenges quickly and effectively. It’s about unlocking knowledge trapped 'in-between the ears' of your firm’s experts and making it easy to locate the appropriate expertise within your firm.

LEVERAGE SALT, LLC (LS) is not a 'knowledge management guru.' LS is a state tax knowledge consulting firm that acts as a strategic partner to a firm's tax professionals, national tax office and marketing department. The overriding goal is to facilitate efficient, effective and timely delivery of state tax advice to your clients by working with members of your accounting or law firm to provide leverage, and help your firm 'be the hero.' 

To accomplish that goal, LEVERAGE SALT, LLC works to ensure that the intellectual and practical expertise of members of your firm is captured and readily accessible by all desired professionals within your firm. LS responsibilities include developing, enhancing and updating state tax-related precedents; coordinating the development and refinement of intranet tools and knowledge management systems; monitoring legal and practical developments in state tax law; and training, mentoring and supporting your firm’s tax professionals. 

LS also works as an additional research and writing resource in any of the following capacities:

1.   supporting your firm tax professionals by helping with client work

2.   supporting your firm marketing department by ghost-writing external thought leadership

3.   supporting your firm national tax office by producing internal and external state tax alerts, tools, training and other reports or studies