ATM/Bitcoin/Kiosk/Smart Safe Field Service Company Seeking SALT Tax Professional

SALT Tax Professional – Multi-State Nexus & Sales Tax Guidance Hello, ATM Geeks, Inc. is seeking an experienced State and Local Tax (SALT) professional to help us evaluate and establish our state and local tax obligations, with a primary focus on sales tax, nexus, filing requirements, and tax compliance procedures. About ATM Geeks ATM Geeks, Inc. is a field service company providing installation, deinstallation, relocation, maintenance, repair, and other field services for ATMs, kiosks, Bitcoin machines, smart safes, and similar equipment. These machines are typically located at retail businesses, banks, credit unions, and other financial institutions throughout the United States. ATM Geeks, Inc. does not own, operate, sell, or lease these machines. Our role is to provide the field services necessary to install, maintain, repair, relocate, or remove equipment owned or operated by our customers. How Our Business Operates Our typical business process is: • A machine (ATM, kiosk, Bitcoin machine, smart safe, etc.) located at a customer's physical location requires work. This may be an installation, deinstallation, relocation, or service call. Service calls vary in scope and may include maintenance, repair, troubleshooting, or other field services. • The machine is generally located at a retail establishment, bank, credit union, or other financial institution and is often at a physical address that is different from the customer's corporate or billing address. • Our customer, who typically owns or operates the machine, contacts ATM Geeks, Inc. to request service. • We identify and dispatch a 1099 independent-contractor technician from our network who services the geographic area where the machine is or will be located. • The customer provides the machine and any parts or materials required for the work. ATM Geeks, Inc. does not own, sell, or furnish the machines or their components. Our contracted technicians likewise do not own or furnish the machines or their components. • The technician completes the work and invoices ATM Geeks, Inc. • ATM Geeks, Inc. invoices the customer for the work performed. We currently contract with 1099 technicians in all 50 states and have also completed work orders in Canada. ATM Geeks, Inc. has office employees in Kentucky and work-from-home employees in California and Texas. Because our services are performed at specific physical locations throughout the country, we need to understand our tax obligations based on the actual location where the service is performed, rather than simply the customer's corporate or billing address. What We Need We are looking for a SALT professional with significant experience in multi-state service businesses and sales-tax nexus to conduct a comprehensive nexus and taxability study. Specifically, we need assistance determining: 1. Sales Tax Nexus • Which states and local jurisdictions create a sales-tax collection obligation for ATM Geeks, Inc. • Whether our use of 1099 independent contractors in a state creates physical or other nexus. • How our employees working remotely in California and Texas affect nexus. • How our business activities differ for tax purposes depending on whether the work is an installation, deinstallation, relocation, repair, maintenance, or other field service. • Whether our activities in Canada create any sales-tax, GST/HST, or other indirect-tax obligations. 2. Sales Taxability • We need to understand the taxability of the various services we provide, including: • Installation • Deinstallation/removal • Relocation • Repair • Maintenance • Troubleshooting/service calls • Site surveys • Travel charges • Labor • Parts and materials, where applicable • Other fees or charges associated with field service We also need guidance on: • Whether the tax treatment changes when the customer provides the equipment and materials. • Whether travel or other separately stated charges are taxable. • Applicable exemptions or resale/exemption certificate requirements. • Whether taxability is determined by the physical location where the service is performed, the customer's billing address, or another location-based rule. 3. Filing & Compliance Requirements We need to determine: • Which states ATM Geeks, Inc. should be registered in. • When we are required to collect, file, and remit sales tax. • The appropriate filing frequency/cadence for each state. • Any local or home-rule sales-tax requirements we need to address. • Registration and compliance requirements that may currently be outstanding. I will handle the actual filing and remittance of the taxes. We primarily need the professional guidance, analysis, and recommendations necessary to ensure we are properly registered and compliant. 4. Sales Tax Software We would like recommendations for a sales-tax calculation and compliance solution that can integrate with QuickBooks Online (QBO) and Zoho Books. The software should ideally be capable of: • Calculating the appropriate sales tax based on the specific physical service location ("rooftop" calculation). • Applying the correct tax treatment based on the type of service being performed. • Maintaining a detailed record of sales tax collected. • Providing reports that will allow us to accurately file and remit taxes. • Supporting a business with technicians and service activity across multiple states. • Ideally supporting different taxability rules for different types of services. • Alerting us when we are approaching financial Nexus at 50%, 80%, and 75% or similar. • Alerting us when Nexus requirements change per state. 5. Other State & Local Tax Obligations We would also like guidance regarding any excise tax, gross receipts tax, franchise tax, business privilege tax, or similar state/local tax obligations that could apply to our business. 6. Labor & Contractor-Related Tax Obligations We also need advice regarding state and local tax obligations associated with our workforce and 1099 independent contractors, including any obligations that may arise from having contracted technicians working in multiple states. We would also appreciate guidance on whether our current use of 1099 contractors creates any additional state registration, withholding, reporting, or other tax obligations. Desired Qualifications The ideal professional will have: • Significant experience with multi-state SALT and sales-tax nexus studies. • Experience working with field service businesses rather than exclusively product-based businesses. • Experience with businesses using 1099 independent contractors across multiple states. • Strong knowledge of sales-tax treatment of installation, repair, maintenance, deinstallation, relocation, and field-service work. • Experience with remote employees and multi-state operations. • Familiarity with QuickBooks Online and Zoho Books. • Experience recommending and implementing sales-tax calculation/compliance software. • The ability to provide practical, actionable guidance rather than simply preparing tax returns. Expected Deliverables We are looking for a professional who can provide: • A written multi-state nexus analysis. • A state-by-state determination of where ATM Geeks, Inc. has a sales-tax collection and filing obligation. • Guidance on the taxability of our various service types. • A recommended registration and compliance plan. • Recommended filing frequencies for each applicable jurisdiction. • Identification of any potential excise, franchise, gross-receipts, or similar taxes. • Guidance regarding our 1099 contractor and remote-employee activities. • Recommendations for sales-tax calculation/compliance software compatible with QBO and Zoho Books. • A practical process we can implement internally to calculate, track, file, and remit our sales-tax obligations. Our goal is to establish a clear, defensible, and manageable SALT compliance process that we can maintain internally going forward. Please provide your relevant experience with multi-state field service businesses, your approach to conducting a nexus and taxability study, your estimated timeline, and your proposed fee structure. Thank you, Sarah Dawn Raisor Office Manager ATM Geeks, Inc.