
The Multi-State Tax Firm of The Digital Era
MSPSALT was formed as experts in multi-state taxation for the purpose of servicing our niche clientele: the e-commerce business owner.
Our services include federal and multi-state tax filing and advisory, along with business licensing and formation, tax controversy and recovery services.
In 2018, the U.S. Supreme Court decided on a case (South Dakota v. Wayfair) which specifically focused on the ability of states to require out-of-state businesses sales tax collection responsibilities when selling products or services to resident customers. The ruling requires no physical presence standards, and all out-of-state sellers must collect and remit sales tax on taxable goods (if sales exceed $100,000 or 200 transactions). Most states have since adopted the same collection requirements after the ruling, creating a compliance headache for e-commerce businesses. It also hit e-commerce businesses hard because their presence of online sales to anyone across the country left their business vulnerable to other state tax liabilities, like state income/franchise taxes.
We have expertise specific to the current digital era tax complications e-commerce companies may face. With the leadership of Melinda Phelps, our strategies and services are designed to assure that clients receive the best professional service.
Meet Our Lead State Tax Consultant

Melinda Phelps is a Certified Public Accountant with a financial services background from her previous career as a licensed stockbroker. Melinda received an MBA in accounting and began her career as a state tax consultant, working at ‘Big Four’ and regional accounting firms where she assisted corporations in various industries with state and local tax compliance and strategies.
With over 15 years of experience in public accounting, she has gained considerable experience in helping foreign and domestic businesses navigate the complex rules around e-commerce and marketplace provider laws.
Melinda’s experience ranges from small to large-size businesses, public or private, with a specialized focus on digital commerce.
Now as SALT Director of MSPSALT, her expertise and desire to lead an innovative firm in this new e-commerce economy will help companies facing digital era tax complications make the best tax beneficial strategies when deciding to do business in the United States.