For Accounting Firms

Regional and local accounting firms carry the same client obligations as national firms, with a state and local tax function that is frequently one seat, or no seat at all. The questions still arrive. G&G exists to answer them: every category on the firm's service menu is available to professional firms, delivered primarily as a subcontractor under the referring firm's own engagement, on the referring firm's timeline, with deliverables built to go into the referring firm's workpapers. Direct referral is equally available where the firm prefers the client engage G&G directly, and companies retain the same capability on their own as a fractional state and local tax director. Either way, every engagement is scoped in writing before it begins.

Sales and use tax, right now

Economic nexus turned nearly every multistate client into a sales and use tax client, and the demand has outrun what a general practice can staff for. Registrations across dozens of states. Taxability calls on software, digital goods, and services that the statutes were not written for. Exemption certificates that exist in a drawer but not in a defensible file. Voluntary disclosures for the years nobody was watching the thresholds. CDTFA and out-of-state audits arriving on sampled data. This is the work firms most often need a bench for, and it is a standing capability here: analysis, registration, remediation, and audit representation, available engagement by engagement.

The rest of the bench

Return review and workpaper review: an independent second look at state returns and the schedules behind them, from apportionment and PTET mechanics to NOL tracking and the state provision. Controversy support through audit, protest, and appeal. Residency and domicile analysis for the firm's individual clients. Nexus studies, registrations, and upkeep for the firm's business clients. The menu is deliberately wide, because the questions that reach a referring firm are wide.

Built for the referring firm

G&G practices state and local tax only. Return preparation, assurance, and general business advisory, the relationships accounting firms build their practices on, are outside what G&G does, so there is nothing in the referring firm's relationship for G&G to expand into. Work product returns to the referring firm; the client relationship stays where it was.

The full menu: thirteen categories across income and franchise, gross receipts, sales and use, excise, property, residency, licensing, and M&A transactions.

For transactions: the state and local tax pieces around the core diligence, worked alongside the accounting firm that runs the quality of earnings, never in place of it.