Indirect Tax — U.S. and Canada
- Multi-state sales and use tax compliance and Canadian GST/HST, QST, and PST filings, including
NetSuite-to-portal reconciliation, GST recovery, and new registrations as the footprint expands
- A documented taxability matrix covering franchise fees, royalties, technology fees, marketing
fund contributions, merchandise, and training revenue
- Review and sign-off on all indirect tax returns prepared by the Sr. Tax Accountant prior to filing
- Sales tax configuration in NetSuite and exemption certificate management; monitoring monthly
reporting for locations collecting incorrect rates and coordinating remediation through
Franchise Partner Coaches
- State and provincial registrations, notices, annual reports, and indirect tax audits end to end
Income Tax and External Advisor Oversight
- Day-to-day execution with Crumbl's external tax provider — data requests, internal timelines,
deliverable quality, and deadlines
- Review of externally prepared federal, state, and Canadian returns and extensions, with
substantive scrutiny of filing positions rather than tie-out alone
- Review of the R&D credit study, Section 174 / 174A treatment, UNICAP calculations, and
proposed method changes; escalating elections that carry cash impact
- Quarterly estimates and review of the quarterly apportionment file, verifying income ties to the
financial statements and testing sourcing methodology
- Franchise tax and gross receipts filings including Delaware franchise tax, Texas margin tax,
Washington B&O, and Ohio CAT
Partnership Distributions and Cross-Border Risk
- The quarterly tax distribution estimate per the operating agreement, for SVP of Finance and
investor review, and confirmation that distributions are funded on schedule
- K-1 timing with the external provider and tracking of partnership tax attributes including net
operating losses and credits
- The permanent establishment monitoring protocol for Mexico — employee travel, in-country
activity, contract execution, inventory location — escalating any change in facts promptly rather
than at period end
- Monitoring of U.S. state and Canadian provincial nexus creation from system expansion,
employee presence, marketplace facilitator rules, and economic thresholds, flagging registration
requirements before obligations accrue
- Coordination of transfer pricing documentation, cross-border withholding, Japan corporate
income tax filings, and Crumbl International profitability with external advisors
Close, Process, and Controls
- Monthly tax accruals, reconciliation of tax-related balance sheet accounts, review of the
externally prepared income tax provision, and support for tax-related audit requests
- The tax compliance calendar, with a named owner and due date for every filing obligation,
domestic and international
- A written inventory of Crumbl's material tax positions and the rationale supporting each,
documented contemporaneously rather than reconstructed after the fact
- Partnership with FP&A, Accounting, Legal, and Operations to bring tax considerations into new
initiatives, promotions, product launches, and entity changes before they go live
Team Development
- Supervision and technical mentorship of one Sr. Tax Accountant, executing a written
development plan that expands their ownership of Canadian indirect filings, apportionment,
sales tax risk review, and annual registrations
- A documented quarterly technical review covering changes in law, filing positions, and open
risks
- Franchise-facing tax questions routed through Franchise Support
