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The SALT Physical for the Telemedicine Industry An Article Providing State & Local Tax Considerations for Telehealth Entities

First few Article Sentences

Due to the public health emergency from COVID-19, the demand of telemedicine has transformed to an increasing necessity given state and federal requirements and waivers, social distancing requirements, and the need for more efficient health care services.

While the telemedicine industry is fast-paced, it is important to take pause to consider state and local tax compliance as the telemedicine industry continues to evolve and expand. For any organization considering new partnerships, capital raises, mergers, or acquisitions, state and local tax compliance can be an important component of a due diligence examination prior to entering into a proposed transaction with another party.

Proper diligence done by telemedicine entities to consider state and local tax compliance can help protect the balance sheet from significant risk coming at a variety of different angles. For example, telemedicine entities may create sales tax obligations, including intercompany sales tax obligations, through the provision of telemedicine services.


Van Arnum, JD, LLM, Cory Van Arnum

Sarah Buhl, CPA,

Moss Adams

Telemedicine

November 2, 2020

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