A complete U.S. sales & use tax practice your firm delivers under its own brand, powered by Exactera and L3i.
Deliver Sales & Use Tax Under Your Own Brand
Post-Wayfair, economic nexus rules have created sales & use tax obligations for thousands of companies, and your clients are turning to you to tell them where they stand. Most firms can’t staff a national multi-state SUT bench economically. Exactera and L3i let your firm deliver nexus studies, exposure quantification, VDAs, and audit defense across every U.S. jurisdiction, all on a fixed-fee basis and under your brand, without building the practice yourself.
Sales and Use Tax, end to end
Economic Nexus Studies Product Taxability Reviews Exposure Analysis Voluntary Disclosure Agreements (VDAs) M&A Contingent Tax Liabilities (ASC 450-20) Audit Defense Reverse Audit Data Modeling Exemption Certificate Management AI-Powered Knowledge Base 
Economic Nexus Studies Economic Nexus Studies
Determine exactly where you have Sales & Use Tax obligations before an auditor does, state by state, with a risk-ranked action plan.
Product Taxability Reviews Product Taxability Reviews
Confirm which of your products and services are taxable in each state and document your position with defensible analysis.
Exposure Analysis Exposure Analysis
Quantify your uncollected tax liability with the specificity required to act: amounts, lookback periods, and prioritized next steps.
Voluntary Disclosure Agreements (VDAs) Voluntary Disclosure Agreements (VDAs)
Resolve past U.S. exposure through state-administered VDA programs, often with penalty waivers and limited lookback periods.
M&A Contingent Tax Liabilities (ASC 450-20) M&A Contingent Tax Liabilities (ASC 450-20)
Identify and quantify indirect tax exposure on both buy-side and sell-side transactions. Liabilities written off to goodwill; identified within one year of acquisition.
Audit Defense Audit Defense
Respond to state sales & use tax audits with experienced representation, documented positions, and a strategy built on your specific facts.
Reverse Audit Reverse Audit
Recover sales and use tax overpaid on exempt purchases. We review 100% of your purchase transactions, quantify recoverable amounts, and file refund claims with vendors and taxing authorities.
Data Modeling Data Modeling
Build the data infrastructure to support ongoing compliance, strategic tax planning, and audit readiness across all U.S. jurisdictions
Exemption Certificate Management Exemption Certificate Management
Managed services to collect, validate, store, and renew exemption certificates at scale, reducing audit exposure and manual burden.
AI-Powered Knowledge Base AI-Powered Knowledge Base
Ask grounded, cited questions across 10,000+ jurisdictions’ rates and rules and your firm’s own prior workpapers. Every answer is tied to controlling authority and gets sharper each time your team uses it.
How We Serve
Built with AI from the start, so it can actually change how you work
AI added to software as an afterthought can only do so much. It speeds up a few clicks, while the real work still lands on your team. Because our platform was built around AI from the ground up, the AI takes on that real work: with real sources, dependable answers, and a living platform that learns and grows as your team uses it. It’s more than a time saver, it changes how your firm works by freeing your team to focus their time and judgment where it matters most.
Built on your data, not generic knowledge
Every answer is custom built from real client information: your client’s actual transaction details, exactly who they are, where they do business, and a library of tax rules and rates from more than 10,000 jurisdictions. Answers are tailored to your client, exact to every detail of their situation and built for them alone. We give you answers you can sign, file, and defend with confidence.
Reasoning you can defend
Every answer shows the exact state law or ruling behind it, so you can check it yourself. When the tool is not certain, it does not guess. It stops and hands the question to a human expert. So the answer your client sees is either backed by a source you can check or cleared by an expert, never a guess.
It compounds with every engagement
Every time one of your experts approves, rejects, or fixes an answer, the tool learns from it and automatically sharpens every answer that comes after. The know-how that used to live in one person’s head (and walk out the door when they left) now belongs to your firm for good. Every expert on your team adds to the same shared knowledge base, so it grows smarter and more valuable the more you use it.
Who We Serve
Built for firms adding a high-margin service line
We serve CPA and accounting firms that want to offer sales & use tax advisory to their clients but don’t have a national SUT bench to staff it. From regional firms protecting their best clients from going elsewhere, to growing practices adding a high-margin service line, your firm delivers the work and owns the relationship, while Exactera and L3i provide the platform, the data, and the expert backstop.
Why Exactera + L3i
U.S. indirect tax is our home market. Exactera brings practitioners who have built, audited, and defended Sales & Use Tax programs across every state. L3i brings the only purpose-built platform for the individual transaction, 100% coverage at Level-3 depth, across 10,000+ jurisdictions. In your firm’s hands, that combination sets a new industry standard for indirect tax advisory: an AI-native platform and deep domain expertise delivering accuracy that exceeds a national firm’s, at the speed of AI.
