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Salt Consulting

State + Local Income Tax Consulting Services

Today's businesses are growing across state lines more than ever. Smith + Howard’s State + Local Tax (SALT) consulting professionals can help you navigate the increasingly complex and ever-changing tax rules applicable to multi-state businesses. Our advisors are dedicated to helping companies reduce risk, maintain compliance, and uncover meaningful tax-saving opportunities across jurisdictions and business lifecycles.

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Brandee A. Tilman, JD, LLM

Director, State and Local Tax

Our Services

The Smith + Howard SALT consulting team advises companies on complex state tax matters that arise as companies grow and expand into multiple states.

Compliance + Risk Resolution

  • Nexus Studies + Voluntary Disclosure Agreements
  • Revenue Sourcing Analyses
  • Audit Defense + Controversy Resolution
  • Unitary Business Analyses
  • Alternative Apportionment Petitions

Transaction + Reporting Strategy

  • Planning, Restructuring + Transactional Analyses
  • Buy- and Sell-Side Due Diligence Reviews
  • Tax Provision + Financial Statement Support
  • Post-Transaction Tax Integration
  • Residency Planning + Nonresident Income Sourcing

What You Gain

Risk Mitigation + Value Creation

Our SALT consulting team does more than maintain compliance—we deliver measurable value. Backed by decades of Big Four and Fortune 50 experience, our professionals combine deep technical knowledge with a proactive, responsive approach. Whether your business is expanding, restructuring, or preparing for a transaction, we help you anticipate risks, resolve exposures, and identify opportunities to increase tax efficiency.

Program Features

The Smith + Howard SALT consulting team advises companies on complex state tax matters that arise as companies grow and expand into multiple states.

Who We Serve

Startups through succession-stage businesses

Multi-state companies with growing footprints

Businesses navigating M&A or restructuring

High-net-worth individuals with complex state income tax issues

Core Services:
Precision + Strategic Insight

Tailored state and local tax solutions designed to reduce risk, uncover opportunities, and support confident business decisions.

01

Nexus Studies + Voluntary Disclosure Agreements

We identify client filing obligations to mitigate exposure, support compliance, and provide the clarity to make informed business decisions on tax matters. Our SALT advisors also help clients resolve historical state income tax liabilities while minimizing penalties.

02

Revenue Sourcing Analyses

We dive into each state’s detailed revenue sourcing rules and identify optimization strategies that help your clients improve their tax position while ensuring compliance.

03

Audit Defense + Controversy Support

When clients are challenged by state tax authorities, we act as your go-to resource. A wealth of technical knowledge and legal experience positions our team to support your clients by preparing documentation, defending tax positions, and negotiating resolutions — all under your firm’s umbrella.

04

Planning, Restructuring + Transaction Analyses

We analyze the state tax impact of entity changes, buy/sell events, and restructurings. Our insights support your recommendations and help clients execute tax-efficient transactions and avoid costly oversights.

05

Unitary Business Analyses

We evaluate your unitary business group to ensure that returns filed in combined-reporting states include the proper legal entities, reducing compliance and audit risks.

06

Buy- and Sell-Side Due Diligence Reviews

We assess state income tax exposures before and during transactions to protect deal value and strengthen negotiations.

07

Tax Provision + FASB ASC 740-10 Support

We provide specialized support for financial reporting requirements, ensuring accurate, defensible provisions for both interim and year-end reporting.

Why Smith + Howard?

Proven Experience

Decades of
Big Four + Fortune 50 experience

Our SALT consulting team brings deep technical knowledge with a hands-on, business-first mindset.

Practical Value

We do not just point out problems. We deliver tax solutions that reduce risk and improve your bottom line.

Forward-Looking Strategy

We monitor legal and regulatory changes that could affect your tax position, helping you avoid unexpected issues.

A True Partner

We collaborate closely with your team to support long-term tax efficiency and compliance as your business continues to grow.

Responsiveness That Matters

Direct access to responsive SALT advisors when issues arise, because timely answers are key to prompt resolution.