What is State and Local Tax (SALT)?

State and Local Tax (SALT) refers to the taxes imposed by states and local jurisdictions. This can include income and franchise taxes, sales and use tax, payroll-related taxes, and other state‑specific filing requirements.

When does a business have to pay taxes in another state?

Your business may owe taxes in another state when it has enough activity there to create a tax obligation. This can include having remote employees, operating a physical location, exceed sales thresholds, or regularly conduct business in that state (even without a physical presence).

What is nexus, and how does it work?

Nexus is the connection between a business and a state that triggers tax requirements. Nexus can be created through physical presence, employees, property, or significant sales activity. Once established, it can require tax filings and compliance with that state’s tax rules.

How can Lutz help with multi-state tax compliance?

Lutz helps businesses assess where they have nexus, identify filing and sales tax obligations, and stay compliant as state and local tax rules change.

Nebraska-Based State and Local Tax Services

We'll help you navigate the complex state and local tax code.

Today’s state and local tax environment presents businesses and individuals with increasingly complex and demanding challenges, as well as significant opportunities. Our State and Local Tax department is one of the largest and most experienced groups of dedicated SALT professionals in the region. Our knowledgeable experts will work alongside you to guide your company through its specific tax requirements to avoid unexpected liabilities and take advantage of all available credits and incentives.

Solutions

+ Multi-State Nexus Reviews
+ State Credits & Incentives
+ Audit Defense
+ Sales & Use Tax
+ Personal Property Tax
+ Income & Franchise Tax
+ Indirect Tax
+ Nebraska Advantage Act (LB312)
+ ImagiNE Nebraska Act (LB1107)
+ Abandoned & Unclaimed Property
+ Payroll/Employment Tax
+ Consulting & Compliance
+ Transaction Advisory Services

Imagine Nebraska Act (LB1107)

The ImagiNE Nebraska Act is similar to the Nebraska Advantage Act but updated to encourage high-wage jobs, promote investment in distressed and rural areas, simplify administrative requirements, and allow for more transparency and accountability. 

Learn More

Nebraska Advantage Act (LB312)

The Nebraska Advantage program is designed to reward organizations through both short and long-term performance-based incentives.

Applications for this program are no longer being accepted.

Learn More

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What is State and Local Tax (SALT)?
State and Local Tax (SALT) refers to the taxes imposed by states and local jurisdictions. This can include income and franchise taxes, sales and use tax, payroll-related taxes, and other state‑specific filing requirements.
When does a business have to pay taxes in another state?
Your business may owe taxes in another state when it has enough activity there to create a tax obligation. This can include having remote employees, operating a physical location, exceed sales thresholds, or regularly conduct business in that state (even without a physical presence).
What is nexus, and how does it work?
Nexus is the connection between a business and a state that triggers tax requirements. Nexus can be created through physical presence, employees, property, or significant sales activity. Once established, it can require tax filings and compliance with that state’s tax rules.
How can Lutz help with multi-state tax compliance?
Lutz helps businesses assess where they have nexus, identify filing and sales tax obligations, and stay compliant as state and local tax rules change.

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State & Local Tax

We'll help you navigate the complex state and local tax code.

Solutions

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Nebraska Advantage Act (LB312)

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Frequently Asked Questions

What is State and Local Tax (SALT)?

When does a business have to pay taxes in another state?

What is nexus, and how does it work?

How can Lutz help with multi-state tax compliance?

Let's make the complex simple.