We are sharing a specialised part-time consulting opportunity for U.S.-based State and Local Tax professionals experienced in SALT research, multi-state corporate income tax, sales and use tax, pass-through entity tax, nexus analysis, apportionment, sourcing, state conformity, controversy matters, and technical tax reasoning review.
This role supports current and upcoming remote consulting opportunities focused on SALT technical review, tax research question development, answer key validation, rubric-based evaluation, AI-generated response review, and high-quality project execution. Selected professionals will apply their state and local tax expertise to evaluate complex multi-state tax scenarios, identify technical inaccuracies, and provide clear written feedback grounded in professional tax research standards.
Key Responsibilities
Professionals in this role may contribute to:
SALT Response Review & Technical Tax Evaluation
- Analyze and review AI-generated responses involving U.S. state and local tax issues
- Evaluate responses involving multi-state corporate income tax, sales and use tax, pass-through entity tax, and related SALT scenarios
- Identify factual errors, technical inaccuracies, incomplete legal-tax analysis, and unsupported conclusions
- Review edge cases involving conflicting state rules, evolving administrative guidance, and nuanced multi-state tax positions
Tax Research Questions, Answer Keys & Rubrics
- Create and validate SALT research questions, answer keys, and evaluation rubrics
- Assess whether tax conclusions are supported by primary authorities, state statutes, regulations, administrative guidance, and case law
- Provide written feedback that improves technical accuracy and legal-tax reasoning
- Maintain clear, structured, and consistent review standards across submitted materials
Multi-State Tax Scenario Review
- Evaluate technical reasoning involving economic nexus, physical nexus, factor-presence nexus, remote employee nexus, and marketplace facilitator rules
- Review analysis involving P.L. 86-272, state conformity and decoupling provisions, apportionment, sourcing, throwback and throwout rules, and combined or unitary reporting
- Assess issues involving water's-edge elections, sales and use tax compliance, PTET regimes, nonresident withholding, composite filing, and mobile workforce rules
- Review emerging SALT developments such as digital advertising taxes, foreign income state taxation, and evolving state-level guidance
Ideal Profile
Strong candidates may have:
- Current location in the United States
- 5+ years of experience in State and Local Tax
- CPA, JD, LL.M. in Tax, MST, or equivalent advanced tax credential preferred
- Experience at a Big 4 firm, national accounting firm, law firm, state revenue department, corporate tax department, or comparable tax environment
- Strong SALT research skills using primary authorities, state statutes, regulations, administrative guidance, and case law
- Excellent written communication and analytical reasoning skills
- Ability to review nuanced technical tax questions and explain conclusions clearly
- Ability to work independently in a remote, project-based environment
Relevant Expertise May Include:
- Nexus analysis, including economic, physical, factor-presence, and remote employee nexus
- P.L. 86-272 protections and limitations
- State corporate income and franchise taxes
- Multi-state apportionment and sourcing
- Combined reporting and unitary business principles
- Foreign income state taxation, including GILTI, Subpart F, ยง965, and NCTI
- State conformity and decoupling provisions
- Sales and use tax compliance
- Pass-through entity tax regimes
- Nonresident withholding and composite filing requirements
- State tax controversy, audit defense, or litigation
Educational Background
- CPA, JD, LL.M. in Tax, MST, or equivalent advanced tax credential may be highly relevant
- Academic backgrounds in tax, accounting, law, finance, business, economics, or related fields may also be relevant
- Professional SALT experience across advisory, compliance, controversy, corporate tax, accounting, or legal tax practice may be especially valuable
Nice to Have
- Deep experience across multiple SALT domains and multi-state tax regimes
- Experience with marketplace facilitator rules, digital advertising taxes, mobile workforce rules, water's-edge elections, throwback and throwout rules, or emerging state tax developments
- Experience preparing or reviewing technical tax memoranda, tax research files, audit responses, controversy materials, or state-level guidance analysis
- Familiarity with complex corporate structures, pass-through entities, multi-state filings, and cross-state income sourcing
- Ability to translate complex SALT reasoning into clear written explanations and evaluation criteria
Why This Opportunity
- Apply State and Local Tax expertise to structured remote consulting work
- Contribute to high-quality SALT research review, technical answer key development, and rubric-based evaluation
- Work on assignments aligned with your multi-state tax, nexus, apportionment, sales tax, PTET, controversy, or corporate tax background
- Use your tax research judgment to identify subtle technical errors and improve complex tax reasoning materials
- Remote structure with competitive hourly compensation
Contract Details
- Independent contractor role
- Fully remote with flexible scheduling
- Eligible professionals should be based in the United States depending on project needs
- Project commitment may vary depending on availability and scope
- Competitive rates between $90โ$140 per hour depending on expertise and project scope
- Weekly payments via Stripe or Wise
- Projects may be extended, shortened, or adjusted depending on scope and performance
- Work will not involve access to confidential or proprietary information from any employer, client, or institution
About the Platform
This opportunity is available through 24-MAG LLC. We connect experienced professionals with remote consulting opportunities across technical, evaluation, and project-based workstreams.
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