There is a market need for more sales and use tax (SUT) services, yet many firms have not placed a strategic focus on how they will develop their service line. Does a service model of high production compliance fit the needs of your client base and open opportunities for your firm? Do you work with industries that were strongly impacted by the Wayfair vs South Dakota decision of 2018 and more advisory services are needed? Or, do you need to develop a strong referral source for your clients. There are multiple options, but now is the time to place emphasis on which service model works for your firm and clients and proactively build it out.