State and local tax obligations aren’t always obvious.

So your business is based in Florida. This means your only tax responsibilities are to the IRS, your state and the county/city in which you’re based. Right? Not necessarily.

  • Do you have a salesperson or remote employee working in another state?
  • Do your drivers travel through other states to pick up materials or make deliveries?
  • Does your e-commerce website sell products to customers across the country?
  • Do you have a tenant in an out-of-state rental property?

These factors and more can make you subject to state and local taxation (SALT). And every state has different (and sometimes overlapping) rules regarding state tax returns—rules that can change every year.

One Big Beautiful Bill Passage:
What Does it Mean for You?

The tax law just got a massive makeover. Our guide breaks down what it means for your business, from income thresholds and deductions to planning opportunities you shouldn’t miss.

A clipboard labeled "One Big Beautiful Bill" rests on an American flag, symbolizing recent U.S. legislation and its potential impact on nonprofit organizations in web log form.

SALT Information Station

Whether you're a business owner or individual taxpayer, having reliable and detailed state and local tax (SALT) information is essential for staying compliant and optimizing your tax strategy. We've made it easy for you to access everything you need. Use the interactive map or explore our state-by-state table below to find specific SALT details for your state.

Ignorance is not bliss—it’s trouble.

The statute of limitations for unpaid state taxes doesn’t stop until you begin filing in those states. So the longer you wait to find out if you’re liable, the higher your penalties will be. Having an experienced state and local tax services professional on your side means you’ll know your tax liabilities, making it easier for you to anticipate or resolve them.

At James Moore we have the personnel, expertise and resources to advise you properly. After providing state and local tax services for over 50 years, we know how to dig deep for factors that could make you responsible for out-of-state taxes. And because of our perseverance in tracking these tax codes and their constant updates, you’ll get the most up-to-date information to correct any issues on your state tax return or avoid penalties altogether.

Whether you’re business already has interests in other states or you’re just considering an expansion, call our state and local tax services professionals to see how we can help you navigate these complex requirements and save you money in the long run.

Need help in other areas? Learn more about our other tax services.

Individual State & Local Tax Guides

You need accurate and comprehensive state tax information to comply with local regulations and optimize your tax strategy. So we’ve put it right here at your fingertips.

The table below links to individual business and personal tax information for all 50 states and the District of Columbia. Click the corresponding link for each state to find everything you need, from sales, income and property tax rates to business tax forms. We’ll update these links as regulations change, ensuring you’ve got accurate information you can rely on.

Need more information? Check out our library of tax-related articles.

A worker wearing a yellow hard hat, safety glasses, and a plaid shirt inspects solar panels inside an industrial facility.

Manufacturing R&D Tax Credit: Are You Leaving Money on the Table?

Most manufacturers don’t think of their daily operations as research and development. That misunderstanding might…

Read Article
Two professionals review tax forms at a desk with a calculator, representing OBBBA and bonus depreciation planning.

OBBBA’s Bonus Depreciation Rules: What Capital-Intensive Industries Need to Know

When the One Big Beautiful Bill Act (OBBBA) became law on July 4, 2025, headlines…

Read Article
A hand points to a plot on a zoning map beside a small house model, symbolizing LIHTC and NMTC changes after the OBBBA.

What the One Big Beautiful Bill Act Means for LIHTC and NMTC Sponsors

When President Donald J. Trump signed the One Big Beautiful Bill Act (OBBBA) on July…

Read Article
A clipboard labeled QBI Deduction with financial charts in the background, symbolizing the QBI deduction under the OBBBA.

Why the QBI Deduction’s Permanence Under OBBBA Matters for Businesses

The QBI deduction has always been a bit of a “maybe;” maybe it would stick,…

Read Article

Be the First to Hear.

Sign up for our newsletter and have it delivered to your inbox, so you don’t miss a thing.

Professional headshot of Nadia Batey

Nadia Batey, CPA

Partner

A certified public accountant in Florida, Nadia has been providing extensive tax advisory and compliance services to a variety of businesses and individuals for almost 20 years. She works with clients in a broad range of industries, including real estate and nonprofit.

Throughout her career, Nadia has developed advanced knowledge working with Multi-State C-corporations, S-corporations and partnerships in matters relating to multi-state taxation. As a result of this experience, she leads the firm’s State and Local Tax team where she has helped countless companies of all sizes navigate the requirements of state and local tax. As a tax partner, she is responsible for planning and completing complex tax projects while directly managing client service teams.

Having been self-employed for several years prior to joining the firm, Nadia has a unique understanding of the struggles of small businesses. This enables her to provide better insight into the tax issues her clients face and how to overcome them.

Nadia is also very active with her church and with the Boy Scouts.

Full Profile