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It is distributed with the understanding that the contributing authors and editors, and the publisher, are not rendering legal, accounting or other professional services in this document. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information contained in this document is for informational purposes only. The information provided in the document will not be kept up to date after the date of publication, and neither the AICPA nor CPA.com makes any representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability or suitability of the information contained herein. Any reliance you place on this information is strictly at your own risk. In no event will either AICPA or CPA.com be held liable for any loss or damage including, without limitation, indirect or consequential loss of damage or any damage whatsoever arising from the use of the information contained in this document. \u000f\n[Date]\n[Client Name]\n[Company Name]\n[Address]\n[City, State, Zip]\nRE:  Multi-Jurisdictional Nexus Study\nDear Name:\n[CPA Firm] (“firm,” “we,” “us,” or “our”) is pleased to present this engagement letter, together with the enclosed Professional Terms and Conditions, to [Client Name] (“you” or “your”) with respect to state and local tax consulting services.  This letter, and the attached Terms and Conditions Addendum and any other attachments incorporated herein (collectively, “Agreement”), confirm our understanding of the terms and objectives of our engagement, the nature and limitations of the services we will provide, and the fees for our services. The engagement between you and our firm will be governed by the terms of this Agreement.\nObjective\nThe primary objective of our engagement is to identify required state tax filings for filing of sales tax, income tax, franchise tax and gross receipts tax for  your top 10 states  determined by top sales revenue sourced and shipped to the state [List the states included] in which you is not already registered (hereafter “top 10 states”).  To accomplish our objective of assisting you with the nexus study, our process methodology is composed of interrelated phases.  Each of these phases is discussed in detail below.\nPhase 1\nDuring this phase, firm will work with the you to understand the relevant business activities conducted in the various taxing jurisdictions [list jurisdictions included] for your top 10 states.  Once we are provided this information, we will summarize nexus-creating activities outside of [list home state] and prepare a summary report.   These services will commence on [insert date].\nYour Support\nYou will need to provide the following information:\n(i.e. listing of sales by state for one complete year, including the number of transactions per state {define the types of transactions needed and based on mailing, shipping or billing address},\nand completion of the nexus questionnaire and business overview spreadsheet (identify business activities conducted on state by state basis, noting whether it is by mailing shipping, or billing address, where services are performed, where the benefit of the service is received, etc.).\nany state questionnaires/nexus inquiries received (identify if answering for all states, states filed in, blank returns, top 10 only states, etc. be specific in what the client needs to provide) by the client for the past 5 years.\nDeliverables\nWe will issue the following deliverable(s) upon completion of our services.\n[Outline deliverable(s) to be prepared. Omit language that implies promised r","cbCaimRyCRKkuNwl","https://ap.wps.com/l/cbCaimRyCRKkuNwl","docx",248980,"English","# Objective\n## Phase 1: Information Gathering and Summary Report\n## Your Support\n## Deliverables\n## Phase 2: Discuss Findings and Next Steps","[{\"question\":\"What is the primary objective of the engagement for the nexus study?\",\"answer\":\"The engagement aims to identify required state tax filings for sales tax, income tax, franchise tax, and gross receipts tax for the client’s top 10 states based on top sales revenue sourced and shipped to those states where the client is not already registered.\"},{\"question\":\"What information must the client provide to support Phase 1?\",\"answer\":\"The client must provide a one-year, by-state sales listing (including transactions per state) and complete a nexus questionnaire and business overview spreadsheet by state, addressing mailing/shipping/billing address details, plus any state questionnaires/nexus inquiries received for the past five years.\"},{\"question\":\"What deliverables does the CPA firm issue after completing the services?\",\"answer\":\"The firm issues the defined deliverable(s), including a summary report structured as a spreadsheet with columns such as state, nexus-creating activities, presence in the state, and whether a filing obligation exists; recommendations are based on client-provided information and are for internal use only.\"}]","Sample Engagement Letter for Sales and Use Tax Nexus Study | DOCX"]