1) S TAT E & L O CA L TA X SERVIC ES Ta x S e r vi c e s Should my company be concerned with state and local tax (SALT) issues? State and local city and county tax rules are constantly evolving and growing more complex, making it critical for companies of all sizes to understand the environments in which they operate in order to properly comply with the overabundance of state and local tax obligations. In addition, with many states facing financial constraints, revenue departments are enforcing tax regulations more aggressively than ever before. If SALT issues are not proactively addressed, businesses face increased look-backs due to lack of a statute of limitations, as well as potential for penalties and interest. Sometimes, the interest can be more than the tax owed. O v e r view In recent years, more and more business ventures have become subject to different state and local taxes. To remain competitive, companies must be able to understand state and local tax issues, in order to mitigate challenges and identify tax-saving opportunities. Understanding your nexus issues is also a concern. Certain activities, as seemingly insignificant as selling a product over the Internet, or advertising through an Internet marketing company, may inadvertently establish nexus with a state, making you subject to its tax laws. If you’ve unknowingly had nexus with a state for years, you may face responsibility for back sales tax, franchise tax or income taxes—not to mention penalty and interest for past years. How can Eide Bailly’s SALT services benefit my company? If your business is operating in multiple jurisdictions, you can benefit from SALT services. Eide Bailly can conduct nexus studies to determine your liabilities in the various jurisdictions in which you are doing business. We will then work with states to negotiate voluntary disclosure agreements to limit your look-back and tax exposure. We can help you address your state and local tax responsibilities on an ongoing basis to help avoid penalties, reduce effective tax rates and better integrate your tax strategy with business goals and objectives. By working with Eide Bailly SALT professionals, clients also put themselves in a better negotiating position to maximize incentives for job creation, research, training and other qualified expenditures—resulting in potential tax savings. Why should I choose Eide Bailly? Eide Bailly helps you take a comprehensive approach to managing taxation when operating in multiple jurisdictions. We will help you proactively address SALT issues and take steps to reduce your exposure and liability, before discovery by states. In addition, we keep up with laws as they change and make it a priority to help you understand how these changes will impact your business. We are also here to help you address recurring compliance issues as your company grows and expands its geographical reach. When you work with Eide Bailly, you’ll experience top quality and professional expertise, with superior access to senior-level professionals who are willing to answer your questions. We are passionate about finding practical solutions for your state and local taxation challenges. Experience the Eide Bailly Difference 844.459.6740 | www.eidebailly.com 

2) Key SALT Areas Income Taxes Our SALT team can help you compare filing options, and assist with income classification, apportionment studies, FIN 48 tax accounting requirements and perform tax controversy work and due diligence. Franchise, Gross Receipts and Net Worth Taxes We can help businesses navigate state and city gross receipt taxes and assist with net worth and franchise taxes. Sales and Use Taxes F r o m O u r Dir ec to r “Eide Bailly’s approach to SALT services is to serve as an advocate for our clients’ businesses. Using a proactive, versus a reactive approach to taxation compliance, we take the time to understand how clients are doing business, helping to minimize risks and maximize opportunities.” ~ Laura Srsich, CPA Partner, Director of State & Local Tax Eide Bailly LLP An Independent Member Firm of HLB International Rev: 10/2015 Our professionals can help you understand home rule jurisdictions and local taxes, perform taxability studies and assist with sales and use tax audits. We can examine sales and use tax exclusions and exemptions and provide support for ongoing compliance. We can also identify any overpaid taxes through the recovery process. Credits and Incentives We help businesses identify and maximize enterprise zone credits, tax saving opportunities for job creation, research, training and other qualified expenditures. Employment Taxes, Abandoned and Unclaimed Property and Property Taxes While these are not areas of expertise, we can advise you of the issues in these areas. If we cannot assist you directly, we can help you find the right resources to address these issues.