LEVERAGE SALT, LLC (LS) serves as a strategic partner to corporate tax departments, middle market companies, and accounting/law firm tax professionals to reduce the burden of state taxes and help businesses move forward. 


  • Partner-level experience without partner-level fees
  • Hourly-Rate, Fixed-Fee or Contingency-Fee
  • Geography doesn’t matter
  • Personal network of state tax professionals (across country) to call upon if necessary
  • No audit-independence issues

LS's primary focus is conducting reverse audits to identify refunds and risks, providing audit defense, and obtaining credits and incentives. However, LS does anything a client needs related to multistate income tax and sales tax; including research, data analysis, complex spreadsheets, modeling transactions (what-if scenarios), sales taxability matrices, reviewing returns, filing amended returns, conducting due diligence related to mergers and acquisitions, helping companies manage and utilize multistate net operating losses, etc. 

LS assists companies through all levels of a state tax controversy that may be caused from notices, audits, appeals, refund claims, amended returns, etc. Specifically, LS works with state tax auditors to address issues, analyze accounting and legal documents and obtain letter rulings to clarify a state's position regarding a company's facts. During any controversy, LS also examines a company's records to identify potential decreases in tax to offset tax assessments. LS is not a law firm. LS works to obtain a non-litigation result. If court representation is necessary, LS assists companies in engaging representation. After a controversy is resolved, LS helps companies take corrective action if appropriate. LS maintains a network of state tax professionals that can be called upon if necessary.

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.


  • Nexus Reviews / Voluntary Disclosure Agreement / Amnesty Negotiation
  • Sales Tax Decision Matrix Development and Maintenance
  • Sales Tax Exemption Review
  • Sales Tax Base Review
  • Income Tax Filing Method Determination (Separate, Combined, Consolidated, Unitary)
  • Income Tax Sourcing/Apportionment Review
  • Income Tax Base Review
  • Pass-Through Entity Non-resident Withholding / Composite Filing Review
  • Due Diligence / Buyer / Seller
  • Restructuring / Modeling / What-if Scenarios
  • Net Operating Loss Management / Preservation / Utilization / IRC Sec. 382 Studies
  • Audit Defense / Appeals Representation
  • Reverse Audits
  • ASC 740 / ASC 450 (uncertain state tax positions analysis and review) documentation
  • RAR Compliance
  • Co-Sourcing / Outsourcing
  • Credits & Incentives Review



1. Search the LS Site. 

I have written more than 1,000+ blog posts on this site and at www.leveragestateandlocaltax.com. Chances are, I may have touched on your topic or issue at some point. Disclaimer, please use this site as a "high-level" guide or introduction to some of the issues your business or clients are facing. An experienced state tax professional should be consulted to obtain a conclusion regarding your specific situation and state(s) involved. Your answer will depend on the state and the facts.

2. Subscribe to Blog updates. 

I currently publish blog posts several times month. I write unique insights and commentary on multistate taxation and the state tax profession. By subscribing, you’ll get my latest thinking delivered straight to your inbox.

3. Utilize the LS Help-Desk / 2nd Opinion.

This is for those times when you don’t have a big state tax research project. Sometimes you just have a state tax question that you would love to bounce off a state tax professional without having to go through the time consuming engagement letter process, especially if you need an answer quickly (flat-fee per question or monthly flat-fee for unlimited questions).

4. Hire LS for your project.

If you have a specific project, let’s discuss your facts and determine the proper course of action. We will have a formal engagement letter that lines out the parameters of our agreement along with the fee and payment arrangements.

5. Hire LS on retainer.

If you are not sure how often you will need help, but want to have me on-call, you can hire me on retainer by paying a monthly fixed-fee. Retainer agreements must be a minimum of three months.