Sales and Use Tax - Consulting

Nexus Study

Nexus is a critical issue in administering sales and use taxes. When a non-resident seller creates a substantial, frequent and continuous physical presence in a state, nexus is established. Companies must register in the state and collect the state’s sales tax from customers. Failure to do so can lead to substantial assessments, including back taxes, penalties and interest.

CTMI performs nexus studies to ensure our client’s are properly registered and compliant.

Training / Policy Manuals

As companies grow, so does the need for ongoing training and tax policy and procedure updates. CTMI develops customized sales and use tax training programs for our clients ranging from basic informative sessions to state specific tax training, process workflow and tax matrices.

Utility Study

Many states offer companies utility sales tax incentives to encourage facility operations within their state. Essentially, qualifying companies receive a sales tax exemption on utilities (e.g. electricity, natural gas and water) consumed to operate equipment and facilities.

CTMI provides utility studies for our clients including a preliminary economic analysis, facility survey, predominant use study, state filing, exemption filing and refund filing.