Manufacturing exemption eligibility
Equipment, consumables, R&D materials, software, and utilities used directly in manufacturing — verified against each state's definition of 'integral to production'.
The most rigorous sales & use tax recovery pack a mid-market company can use.
The Reverse Sales & Use Tax Recovery Engine assembles a documentation-complete overpayment recovery pack — every transaction line scored, every exemption rule applied, the refund claim file, and the go-forward leak map — checked against state-specific statutes before a licensed SALT specialist releases it.
Every transaction line scored against state exemption rulesOCR + LLM taxability reasoning + deterministic state rulesLicensed SALT specialist review on every claimAudit-ready claim file with statute citations10-business-day SLA
Why overpayments go unclaimed
A single misapplied exemption can leave six figures on the table.
Mid-market manufacturers and distributors routinely overpay sales and use tax — paying tax on equipment, consumables, R&D materials, software, and utilities that a state exemption should have made partially or fully exempt. Overpayments accumulate silently in accounts payable because tax is charged by thousands of vendors, buried across hundreds of thousands of invoice lines, and governed by exemption rules that differ in every state.
Most companies run this by hand, from memory, once or twice a year. The exemption rules have not been read end-to-end since the last time it mattered. That is exactly where overpayment gaps hide.
The Reverse Sales & Use Tax Recovery Engine exists to close that gap with a single, exhaustive standard applied identically to every file.
1–3%
of transaction lines are likely overpaid — and recoverable
The benchmark
Measured against the letter of each state's exemption statute — subsection by subsection.
We do not summarize the law and hope. Every claim is scored against a versioned rule pack tied to the exact text of each state's exemption rules. These are the provisions each pack is held to.
Resale exemption verification
Purchases for resale are checked against the buyer's resale certificate and the state's resale exemption requirements.
R&D and testing exemption
Materials and equipment used in research, development, or testing are scored against state-specific R&D exemption statutes.
Utility and energy exemption
Electricity, natural gas, and other utilities used in manufacturing or processing are checked for partial or full exemption.
Pollution control exemption
Equipment and materials used for pollution control or environmental compliance are verified against state-specific exemptions.
Refund claim procedure compliance
Each claim is prepared in accordance with the state's refund application requirements, including documentation, statute of limitations, and power of attorney rules.
How a pack is built
Intake to specialist release, with deterministic gates the AI cannot overrule.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A licensed SALT specialist signs every release. That order is never reversed.
01
Overpayment Gap Scan
Upload AP, fixed-asset, and GL transaction files. We return a free overpayment read: which transactions are likely overpaid, which exemptions apply, and the estimated recoverable amount.
02
Transaction scoring & evidence
As your authorized clerical agent, we OCR every invoice line, apply state-specific exemption rules via LLM + deterministic gates, and score each transaction for overpayment probability.
03
Grounded claim drafting
Refund claims are drafted from your validated data and the state rule pack into field-locked templates — no legal opinions, no invented facts.
04
Deterministic completeness gates
Every claim line is reconciled to the transaction; exemption citations are verified; the refund window is checked; documentation requirements are resolved. Any failure blocks release.
05
Specialist release
A licensed SALT specialist reviews the exception queue and signs the claim file. High-value or complex claims route to attorney review first.
06
Delivery
You receive the pack: refund claims, evidence log, exemption matrix, go-forward leak map, and filing instructions — ready for you to submit or for us to file as your agent.
The bar we hold
Rigor you can measure.
100%
Specialist-reviewed
No claim ships without a licensed SALT specialist signature.
10 days
Standard SLA
From complete intake to released claim pack.
<1%
Critical-defect target
Tracked against a gold-standard claim library.
45+
State exemption rule packs
Every state with a manufacturing, R&D, or utility exemption.
Why the Reverse Sales & Use Tax Recovery Engine
Built to be the most thorough option a company has.
Documentation-complete, by design
The deliverable is completeness itself — every transaction scored, every exemption applied, every claim line documented or explicitly exception-coded. Nothing is left implicit.
Deterministic, not vibes
The gates that decide completeness are code, not a model's opinion. A drafting error cannot slip past a statutory requirement.
In its lane, on purpose
We prepare documentation and run searches as your clerical agent. We never provide legal advice, and we never contact the state without your authorization.
Engagement
Flat fee, per released claim pack. No contingency, ever.
Simple, predictable, and aligned with a documentation standard — not a cut of any recovery.
- A free Overpayment Scan before you commit — see exactly how much is recoverable.
- One flat fee per released Overpayment Recovery Pack; disclosed pass-through search fees.
- Optional fixed-fee attorney review for complex or high-value claims.
- Optional Go-Forward Compliance Add-on for corrected exemption/accrual matrix and vendor notification.
FAQ
Questions, answered precisely.
Is the Reverse Sales & Use Tax Recovery Engine a law firm?
No. The Reverse Sales & Use Tax Recovery Engine, a service of Your Deputy, Obuke LLC, provides documentation-completeness services. It is not a law firm, does not provide legal advice, and does not represent you in any legal matter. Attorney review is available and recommended for complex or high-value claims.
Do you contact the state or file the claim?
Only if you authorize us to do so as your clerical agent. By default, we deliver the claim pack for you to file. We never take legal action or represent you before a state tax authority without a separate engagement.
What makes a claim pack 'complete'?
Completeness is defined by each state's refund procedure: every transaction line scored, every exemption rule applied, documentation requirements satisfied, and the claim file structured per state guidelines. Deterministic gates enforce each one before release.
How fast is it?
The standard SLA is ten business days from complete intake to a specialist-released claim pack. The free Overpayment Scan is returned much sooner and tells you exactly how much is recoverable.
How are you priced?
A flat fee per released claim pack, plus disclosed pass-through search costs. No contingency and no percentage of any recovered amount.
See how much you've overpaid before it's too late.
Start with a free Overpayment Scan. Send your AP, fixed-asset, and GL transaction files and we'll return a completeness read against every applicable state exemption rule.
Documentation-completeness service · not legal advice · you file every claim.