Whether you're on the buy-side or the 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, and at worst, it could tank the entire deal. It's essential to understand how sales tax can impact the standings of your M&A.