Maybe, maybe not.
Middle market companies generally start out using a small accounting firm to help them with their accounting, audit and tax returns. Eventually, they start doing business across multiple states and quickly learn that their small accounting firm may not have the expertise to help them navigate the multistate tax mine field. (note: this is not always the case). Hence, that is when they consider changing accounting firms (or at least looking for firms with multistate tax expertise).
On the flip side, middle market companies may be using a "Big 4" accounting firm. The "Big 4" have in-depth resources and specialists upon specialists. They can provide great insight into complex transactions worldwide. They have large networks of consultants and accountants and can be a great resource. However, sometimes those resources and specialists may not be the most cost-effective resource for a middle market company. They also may not be necessary or applicable, depending on the company's situation.
Hence, a middle market company can struggle to find the right-size or right-fit multistate tax consulting/advice.
What do you think?
NOTE: (Please note that the above is not a "knock" against small accounting firms or the "Big 4," but just a discussion about the difficulties that middle market companies face in finding SALT services that not only meet their business objectives, but also their checkbook. I know SALT professionals at the Big 4 (and was one of them), so I have nothing bad to say about them. I am just trying to address this issue from the perspective of the middle market company (MMC). The MMC needs the expertise of the Big 4 in a lot of cases, but it just isn't feasible for the MMC to pay the price tag sometimes).