Mercor is connecting exceptional professionals with leading AI research labs developing the next generation of reasoning systems. We are seeking experienced State & Local Tax (SALT) experts to help evaluate, review, and improve AI models' understanding of complex multi-state tax concepts, regulations, and real-world tax planning scenarios.Responsibilities Analyse and review AI-generated responses involving U.S. state and local tax issues.Evaluate model performance on multi-state corporate income tax, sales and use tax, and pass-through entity tax scenarios.Create and validate tax research questions, answer keys, and evaluation rubrics.Assess AI reasoning related to: Economic and physical nexusMarketplace facilitator rulesP.L. 86-272 protections and limitationsState conformity to federal tax lawGILTI, Subpart F, §965, and foreign income inclusion issuesApportionment and sourcing methodologiesThrowback and throwout rulesCombined and unitary reportingWater's-edge electionsState tax withholding and mobile workforce rulesDigital advertising taxes and emerging SALT developmentsIdentify factual errors, technical inaccuracies, and incomplete legal analysis.Provide written feedback that improves model accuracy and legal-tax reasoning.Review edge cases involving conflicting state rules and evolving administrative guidance.Requirements CPA, JD, LLM (Tax), MST, or equivalent advanced tax credential preferred.5+ years of experience in State & Local Tax (SALT).Experience at a Big 4 firm, national accounting firm, law firm, state revenue department, or corporate tax department strongly preferred.Deep expertise in several of the following: Nexus analysis (economic, physical, factor-presence, and remote employee nexus)P.L. 86-272State corporate income and franchise taxesMulti-state apportionment and sourcingCombined reporting and unitary business principlesForeign income state taxation (GILTI, Subpart F, §965, NCTI)State conformity and decoupling provisionsSales and use tax compliancePass-through entity tax (PTET) regimesNonresident withholding and composite filing requirementsState tax controversy, audit defence, or litigationStrong tax research skills using primary authorities, state statutes, regulations, administrative guidance, and case law.Excellent written communication and analytical reasoning skills.Comfortable reviewing nuanced technical tax questions and explaining conclusions clearly.Why Join Help shape the next generation of AI systems used for tax research and professional reasoning.Work on intellectually challenging state and local tax issues spanning all major SALT domains.Collaborate with leading AI researchers and tax experts.Opportunity to influence how advanced AI systems understand complex tax law and compliance frameworks.#J-18808-Ljbffr