Liberty Tax, Inc., formerly JTH Holding, Inc., is a holding company for JTH Tax, Inc. The Company provides retail federal and state income tax preparation services in the United States and Canada. The Company has two operating segments: U.S. operations and Canadian operations. The Company's tax preparation services and related tax settlement products are offered primarily through franchised locations. The Company also provides tax preparation services through its online tax return products. All of the Company's offices are operated under the Liberty Tax Service and SiempreTax+ brands. The Company offers a franchise purchase program, rent to own, which allows existing franchisees to acquire additional territories with minimal risk. The Company offers two types of tax settlement financial products: refund transfer products, which include providing a means by which a customer receives his or her refund, and refund-based loans, which is marketed as an Instant Cash Advance (ICA).