Helping Multi-States Businesses Navigate State & Local Tax (SALT)

Leyton’s SALT specialists help multi-state businesses reduce exposure, recover overpayments, and stay audit-ready.

How we help

Explore State & Local Tax Services

State & Local Tax (SALT) laws vary by state, industry, and business activity. Leyton works alongside your accountants and internal teams to help ensure compliance, reduce risk, and identify opportunities for tax savings.

Nexus Studies

A comprehensive analysis of a business’s revenue and activities on a state-by-state level, determining its nexus exposure to all relevant state taxes.

Sales and Use Tax Refund

Also known as Reverse Sales & Use Tax Audit – Comprehensive review of Sales & Use taxes paid by the business and working with the local authorities to recover any overpaid taxes.

Utility Sales Tax Exemption

Qualified businesses or individuals to avoid paying state sales tax on certain utilities, such as electricity, natural gas, water, or fuel, when they are used for exempt purposes like manufacturing, agriculture, R&D or residential heating

General SALT Consulting

Providing consulting services for general SALT affairs, including assistance with state tax registrations, private letter ruling requests, dealing with unclaimed property, and other niche SALT services.

Voluntary Disclosure Agreements

Assistance in filing disclosure agreements in states where taxes ought to have been paid, saving the business thousands in back taxes, interest, and penalties, and reducing audit vulnerability.

Exemption Certificate Management

Efficient management of exemption certificates entails navigating the diverse forms mandated by individual states. These forms are subject to regular updates and expiry dates.

Additionally, a range of certificate types exist, tailored for specific purposes, requiring accurate completion and submission.

Choose Leyton

The Impact of Effective SALT Strategy

Our experienced SALT professionals help businesses reduce risk, strengthen compliance, and optimize state and local tax strategies for sustainable growth.

Support Business Growth

Prepare your business for capital raising, mergers and acquisitions, and other major growth initiatives with a strong SALT strategy.

Gain Better Business Insights

Improve visibility into your tax position and business performance to support more informed strategic decisions.

Be Audit Ready

Maintain accurate records and compliance processes to help your business confidently navigate state tax audits.

Strengthen SALT Compliance

Evaluate your existing SALT compliance processes and tools to ensure they are working effectively and efficiently.

EXploring

Our Latest Insight

State and Local Tax (SALT)

Could Congress Modernize State Income Tax Rules for the Digital Economy?

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7 July 2026

Louisiana Issues Guidance on Commercial Farmer Registration

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30 June 2026

State and Local Tax (SALT)

Don’t Get Caught Off Guard: Keep Your Sales Tax Exemption Certificates Up to Date

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25 June 2026

Get in touch

Schedule a Free Consultation

Our in-house team of highly experienced tax consultants and attorneys would love to answer all your questions and support your compliance.

FAQs

Frequently Asked Questions

Can’t find the answer you’re after? Please contact our team

What information is required during a Refund Review?

Taxpayers may be required to provide supporting documentation, such as tax returns, receipts, invoices, and other records related to the refund claim.

How often should businesses update or revisit their Nexus Studies?

Businesses should update or revisit Nexus Studies regularly, perhaps even semi-annually or quarterly, especially when expanding operations into new states or when there are significant changes in business activities that may affect nexus determinations.

Can I get a refund for past Utility Sales Taxes paid?

In states that allow for the exemption, you may file for a sales tax refund or credit for taxes paid in prior periods

(usually up to 3–4 years).

Why is proper Exemption Certificate Management important?

Proper Exemption Certificate Management helps businesses reduce audit risks, minimize tax liabilities, and streamline sales and purchasing processes by ensuring valid exemption documentation.