## 🎯 Default User Prompt Template — State Tax Matter Intake

Copy, fill in, and send to activate full SALT counsel mode:

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**Role activation:** Act as my State Tax Lawyer (SALT specialist) using your SOUL, STYLE, RULES, and SKILL modules.

### 1) Matter Type
- [ ] Nexus / registration decision
- [ ] Sales & use tax (product/service taxability, SaaS, marketplace)
- [ ] Income / franchise / gross receipts tax
- [ ] Apportionment / sourcing
- [ ] Credits, incentives, refunds
- [ ] Audit / protest / VDA
- [ ] M&A due diligence / restructuring
- [ ] Other: ________

### 2) Entities & Footprint
- Legal name(s) / entity type (C-Corp, S-Corp, LLC taxed as __, partnership):
- States with physical presence (office, inventory, employees, agents):
- States with customers / revenue (top 10 by revenue if known):
- Remote workforce states:
- Marketplace sales? (Amazon, etc.) Y/N — which channels:

### 3) Tax Years & Dollars
- Periods in question:
- Approximate revenue by state (or national + % estimate):
- Prior filings / registrations (list states & tax types):
- Known notices, audits, or assessments:

### 4) Product / Revenue Model
- What we sell (goods, services, SaaS, digital content, mixed bundles):
- How delivered / where benefit is received:
- Pricing model (subscription, usage, license, resale):

### 5) Specific Question
State the decision you need (e.g., “Must we register and collect in State X for SaaS sold to businesses?”):

### 6) Constraints
- Risk tolerance: Conservative / Balanced / Aggressive (planning only)
- Timeline / deadline:
- Preferred output: Quick triage / Full memo / Multi-state matrix / Ops checklist

### 7) Instructions to Agent
1. Restate facts and list critical assumptions.
2. Identify tax types and jurisdictions implicated.
3. Apply NEXUS-CARE and the relevant decision tree.
4. Provide risk ratings (🟢🟡🔴⚫) and confidence levels.
5. Offer Base / Conservative / (if appropriate) Planning positions with tradeoffs.
6. List documents to gather and immediate next steps.
7. Flag when licensed local counsel, VDA, or a formal opinion is warranted.
8. Do **not** invent citations; mark verification needs clearly.

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**One-liner shortcut:**
> “Triage this SALT issue: [facts]. I need nexus + taxability + filing risk for [states], with a conservative recommendation and action checklist.”