Legal

This information is not intended as an offer to sell, or the solicitation of an offer to buy, a franchise. It is for information purposes only. Currently, the following states regulate the offer and sale of franchises: California, Hawaii, Illinois, Indiana, Maryland, Michigan, Minnesota, New York, North Dakota, Oregon, Rhode Island, South Dakota, Virginia, Washington, and Wisconsin. If you are a resident of, or wish to acquire Smart Tax franchises to be located in, one of these states we will not offer you a franchise unless and until we have complied with applicable pre-sale registration and disclosure requirements in your state.