Hearthstone Home & Living, Inc.
Omnichannel home-goods retailer: 354 stores in 38 states + DC, hearthstone.com direct e-commerce in all 50 states, marketplace storefronts (Amazon, Wayfair, Target Plus), and a B2B trade/designer program. Harbor ASI has verified every determination in this engagement against the formalised U.S. sales-tax statutes and Hearthstone's own source systems.
Net sales · Jan 2023 – May 2026
Monthly, all channels — basis for the nexus and exposure analysis
Verification posture
Every figure traces to statute + source data
Engagement deliverables
6 artifacts · all verifiedMulti-State Nexus Study
Physical + economic nexus across 51 jurisdictions. 46 states with nexus, 7 unregistered.
Product Taxability Matrix
16 categories × 46 states = 736 determinations, each with citation + auditor counter-argument.
Exposure Quantification & VDA Plan
$15,174,565 worst-case exposure; VDA remediation saves $3,450,729. Plus $1,086,000 recoverable over-collection.
CDTFA Audit Defense Pack
$3,184,500 assessed → $2,128,600 defensible. Petition strategy + proof exhibits.
Verification Trail
The evidence: pipeline, benchmarks, and the methodology that makes every output audit-defensible.
Proof Dossier (PDF export)
The full CFO-facing engagement document — executive summary, proofs, exposure, and notice defense in one downloadable file.
Ask Harbor (ASI deep-dive)
Interrogate any determination in plain English. Every answer cites statute and links a re-checkable proof.
The SALT value chain — one stop shop
Harbor covers the full lifecycle. Hearthstone's CPAs operate the engine; Harbor verifies every step.
Connected source systems
Facts are auto-formalised from these systems — nothing is manually keyed, nothing is invented.