Whether you're on the buy or sell side, the weeks and months leading up to a merger or acquisition can be intense and riddled with obstacles you must navigate before a deal can be closed. If sales tax risk is identified during the due diligence phase, at best, this will need to be addressed as an escrow item; at worst, it could tank the entire deal. If you or one of your clients will be going through a merger or acquisition in 2022, it's important to understand how sales tax can impact the standings of your M&A.