New York wrote:
If foundRecord is null at the point, then you'll need to find out which of these prior queries is not finding any records:
            var existingRates = allTaxRates.Where(...

            //filter by store
            var matchedByStore = existingRates.Where(...

            //filter by state/province
            var matchedByStateProvince = matchedByStore.Where(...

            //filter by zip
            var matchedByZip = matchedByStateProvince.Where(t...

Hover/inspect the vars one by one (or use immediate window)



Thanks for all the help.  The address I was using was a modified address and when changed it, I didn't save a change to the state.

Problem resolved!