Overview
Seeking experienced State and Local Tax (SALT) experts to evaluate, review, and enhance AI models' understanding of complex multi-state tax concepts, regulations, and real-world tax planning scenarios. This role involves detailed analysis of AI-generated responses related to U.S. state and local tax issues.
Responsibilities
- Analyze and review AI-generated content involving state and local tax matters
- Evaluate model performance on multi-state corporate income tax, sales and use tax, and pass-through entity tax scenarios
- Develop and validate tax research questions, answer keys, and evaluation rubrics
- Assess AI reasoning on topics including:
- Economic and physical nexus
- Marketplace facilitator rules
- P.L. 86-272 protections and limitations
- State conformity to federal tax law
- GILTI, Subpart F, 965, and foreign income inclusion issues
- Apportionment and sourcing methodologies
- Throwback and throwout rules
- Combined and unitary reporting
- Water's-edge elections
- State tax withholding and mobile workforce rules
- Digital advertising taxes and emerging SALT developments
- Identify factual errors, technical inaccuracies, and incomplete legal analyses
- Provide written feedback to improve model accuracy and legal-tax reasoning
- Review complex cases involving conflicting state rules and evolving administrative guidance
Requirements
- CPA, JD, LLM (Tax), MST, or equivalent advanced tax credential preferred
- Minimum 5 years of experience in State & Local Tax (SALT)
- Experience at a Big 4 firm, national accounting firm, law firm, state revenue department, or corporate tax department strongly preferred
- Deep expertise in several of the following areas:
- Nexus analysis (economic, physical, factor-presence, and remote employee nexus)
- P.L. 86-272
- State corporate income and franchise taxes
- Multi-state apportionment and sourcing
- Combined reporting and unitary business principles
- Foreign income state taxation (GILTI, Subpart F, 965, NCTI)
- State conformity and decoupling provisions
- Sales and use tax compliance
- Pass-through entity tax (PTET) regimes
- Nonresident withholding and composite filing requirements
- State tax controversy, audit defense, or litigation
- Strong tax research skills utilizing 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 clearly explain conclusions
Compensation & Benefits
- Hourly rate: $100 - $150 per hour
Location
Remote or as specified by the employer