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Business Tax

State & Local Tax (SALT) Consulting

State and local taxes—simplified. As your single-source provider for SALT solutions, Aprio can help streamline all your state and local tax compliance needs. 

Risk and exposure.
Multistate complexity.
Sales tax obligations.

Account for Anything™ with Aprio

Trying to understand your tax obligations can be challenging—especially if you’re operating across multiple states or jurisdictions. Aprio’s SALT team leverages over 100 years of combined experience to help businesses navigate complex state and local tax rules, mitigate prior exposures, and take advantage of incentives that reduce overall tax burdens.

Our comprehensive SALT solutions simplify compliance and protect your business. From outsourced tax management that crosses industries to proactive guidance across all 50 states, we’ll focus on helping you identify risks, optimize credits, and support growth—so you can focus on running your business.

Our Focus Areas

From compliance to strategy, Aprio’s SALT services cover every aspect of state and local tax:

  • Nexus Reviews

    Our nexus and taxability studies identify current and prior state tax nexus, research taxability for sales tax purposes, and estimate any potential exposure for prior periods.

  • Voluntary Disclosure Agreements (VDAs) 

    If Aprio identifies state tax exposure for prior periods, a VDA can help you resolve exposure liabilities and maintain compliance going forward.

  • State Income Tax Compliance & Consulting

    Our consultants can give you confidence that your income taxes are reported accurately, as well as identify opportunities to reduce liabilities. We can also assist with more complex issues like apportionment or non-routine transactions. 

  • Sales Tax Consulting & Compliance

    As your one-stop-shop for sales tax needs, we’ll assess and mitigate exposure, prepare and file your sales tax returns, provide ongoing nexus monitoring, and answer your every question on topics like taxability, exemptions, and more. 

  • State Tax Credits & Incentives

    Your Aprio tax advisors will work with you to identify, qualify for, and file the required documentation to claim all of the tax credits and incentives that you qualify for—and help you reinvest those savings into your business.

  • M&A Due Diligence & Structuring

    Discover any surprises before you consummate a deal. Aprio’s SALT team performs buy- and sell-side SALT due diligence, identifies potential exposure, implements remediation strategies, and provides state tax reduction recommendations.

  • State Tax Audit Defense & Administrative Representation

    In the event of an audit, our team will provide administrative representation to deal with the state taxing authorities on your behalf. We’ll walk you through your audit, identify potential refund opportunities, file VDAs, and more. 

  • Sales Tax Overpayment Studies

    If you’ve overpaid on sales or use taxes, Aprio will identify, document, and pursue refund claims. We’ll also work with your team on process improvements and training to prevent future overpayments.

  • Property Tax Compliance & Consulting

    Our team can handle the full compliance process across multiple jurisdictions, including return preparation, assessment review, and appeal support. We also deliver strategic consulting to identify tax-saving opportunities, reduce risk, and improve property tax outcomes.

  • Tax Controversy

    If you’re facing a tax controversy, Aprio can do the heavy lifting to prove compliance, reduce assessments, and abate penalties so you can get back to work.

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Massachusetts Unveils New Real Estate Withholding Tax on High-Value Property Transfers 

  • September 29, 2025
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Your SALT Specialists

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Frequently Asked Questions

What is SALT?

State and local tax compliance, or SALT, has to do with knowing and adhering to the specific tax regulations of each state and locality where a business has operated or has a taxable connection.

Why would my business need help with SALT compliance?

If your business has recently expanded across state lines, or if you are purchasing or selling a company that operates in multiple states, you may be incurring sales and use tax obligations without realizing.

What is a voluntary disclosure agreement (VDA)?

A VDA is a method for resolving state tax exposure for prior periods that permits a taxpayer to approach a state (typically on an anonymous basis) and disclose unpaid taxes. In return, the taxpayer can receive valuable benefits including a limited look-back period (i.e., all tax exposure prior to that period is forgiven) and penalty waivers.

Why does state tax noncompliance matter if I haven’t been audited by the state?

Even if your business has not been audited, your state tax exposure could become an issue if you plan to sell your business or take on an investor. Purchasers will likely conduct state tax due diligence—and if they find exposure, there will likely be an escrow or a reduction in the purchase price, which will impact your sale proceeds.

How do I know if my business has multistate tax exposure?

If your business has customers, employees, property, or sales in more than one state, you may be subject to filing and paying taxes in each of those states. A SALT review can help identify where you’re at risk and show you how to stay compliant.

What is a state tax “nexus”?

The term “nexus” is used to indicate that the connection between a taxpayer and the taxing state is sufficient to trigger state tax obligations. Nexus can be created through physical presence as well as economic connections. The amount of activity or connection that is necessary to create nexus tends to vary among the states and can differ for sales tax and income tax.

How can I determine if my business has state tax exposures for prior periods?

The best way to determine if your business has state tax exposure is to have one of Aprio’s SALT specialists perform a nexus and taxability analysis. We’ll assess your physical presence and economic connections to determine nexus, research the taxability of your revenues, and calculate an estimate of your state tax exposure. Then, we’ll provide a full report of our analysis and discuss potential mitigation options.

State and local taxes—simplified.

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