State and Local Tax

Our Expertise

Protect against risk and position for growth

Complex regulations and volatility in state government pose challenges to businesses every day — whether you’re trying to get ahead by discovering opportunities for tax savings or trying to keep up by deciphering dense tax code. Our state and local tax experts do the heavy lifting to keep you informed of how changes may impact your taxes and uncover hidden opportunities.

We continuously monitor the evolution of state and local tax rules in all 50 states by staying on top of legislative, regulatory, and precedent-setting developments so you and your staff don’t have to. Our technical tax expertise, combined with broad and deep industry knowledge, means we bring you effective state and local tax planning strategies to ensure compliance, mitigate risk, and minimize your tax obligations.

Whether determining sales tax economic nexus compliance and software solutions; voluntary disclosure, audit, and controversy representation; or unitary analysis to apportionment and allocation review, our team can help you feel confident in your state and local tax positions.

Our state and local tax team can help you optimize your tax positions, including:


Apportionment & allocation

Properly analyzing your apportionment and allocation methods is critical to determining and minimizing your income and franchise tax obligations. Underpay and you risk tax authority assessments and penalties — overpay and you unnecessarily reduce cash flow to your business and its owners. Our experts will help you navigate the nuances of apportionment and allocation rules that vary by state to identify potential opportunities for refund claims and future tax reductions, while also ensuring accurate compliance with tax laws and regulations.

Mergers & acquisitions

Potential value-added opportunities often exist with the acquisition or sale of a business, which range from performing seller and buyer due diligence that can impact the purchase price to identifying and implementing the most optimal tax structure for the seller and purchaser. Not only can this speed up the transaction process, but it can help maximize your return on investment. With deep expertise in state tax law, our team will work closely with you throughout all phases of a transaction.

Nexus analysis & planning

State and local tax compliance becomes more complicated year after year. Whether it’s deciphering new regulations or optimizing tax savings for your expanding business, there’s a lot to consider. With the development and adoption of broader nexus standards, such as economic nexus resulting from South Dakota v. Wayfair, combined with changes to sourcing receipts for income, net worth, and gross receipts taxes, careful thought and consideration should be given to what creates tax exposure and potential filing requirements in each state your business operates.

Our dedicated team of state and local tax experts can help evaluate nexus in each of your jurisdictions and identify and implement a plan of action to help minimize both your exposure and your cash outlay for state taxes. Our nexus studies and analysis will help you determine where you have tax obligations and how to mitigate and reduce your risks.

Sales & use tax assistance

Complying with sales and use tax obligations can be very challenging and time-consuming given the differing treatment among the states, as well as the fact there are thousands of taxing jurisdictions throughout the United States. We provide a customized, scalable approach to help you comply with your sales and use tax filing obligations from evaluating the taxability of your sales and purchases, implementing policies and procedures, and advising on automated solutions that work hand-in-hand with your ERP systems to charge the appropriate amount of sales and use tax. Further, we also provide full outsourcing sales and use tax compliance services for you to be assured that returns will be filed correctly and on time.

Tax controversy representation

We have significant experience effectively managing state and local tax examinations for all states and types of taxes. We work as your advocate to optimize your tax situation, assisting with examinations, appeals, penalty abatement, collection actions, taxpayer advocate issues, integrated controversy planning, and private letter rulings.

Tax credits, incentives, & deductions

We’ve developed a deep bench of experts in the tax credits, incentives, and deductions space to help you reduce your state tax liability and improve your cash flow. Our experienced team of specialists helps you navigate the complexities, bringing a thorough understanding of relevant codes, regulations, and administrative guidance on a wide range of tax credits and incentives.

Voluntary disclosure agreements

As states continue enhancing their discovery efforts, combined with the expanding nexus standards, more and more businesses are surprised by big bills for unpaid state taxes. A voluntary disclosure agreement is one of the easiest, and least costly, ways to comply with a state’s income, net worth, gross receipts, sales, or use taxes. We’ll help you mitigate or avoid back-tax obligations. Our team can represent your business, often anonymously, and negotiate an agreement with state tax authorities that is favorable to you by eliminating liabilities for certain prior period returns and abating penalties.

Stay informed on tax rates and policy changes


Inflation Reduction Act tax credits

Electing the pass-through entity tax (PTET)


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Client Experience

Look beyond the numbers

Our greatest asset is our people — not just their deep knowledge in state tax regulations but also their integrity and their commitment to our clients. Our philosophy for staffing an engagement is simple: find the best people with the most relevant experience, and balance the team with ways of thinking that complement each other.

Our experts are actively engaged with the AICPA, state CPA associations, and chambers of commerce to track and influence developments in state and local taxation. We help you stay current through a variety of tax alerts, thought leadership, and webinars, and we’re a founding and active member of the Praxity State and Local Tax Working Group, providing you additional state and local tax experts and resources across the United States if the need arises.

In the words of our state and local tax practice leader Ron Cook, “While numbers are our job, we take a holistic look at organizations — their needs, challenges, and goals — and get to know our clients on a personal level. This allows us to best position our clients for growth and success.” 

Our clients say

Plante Moran delivers a unique combination of state and local tax expertise and senior-level involvement. We value this combination because it has resulted in a significant reduction of our sales tax liabilities and a great relationship.

Michael D. Stein
VP, Controller, SoCore Energy