I once moved from a contract position into a full-time offer, and I wasn’t sure how much of my contract rate should inform my salary ask. Has anyone else transitioned from contract to full-time and negotiated based on their previous rate?

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Usually a contract rate is 150% of a full time salary since you don't get company benefits like a 401k, heal, dental, vision, life, ect. Take what you make on contract and multiply it by ⅔ and anything around that ±5-10% is you're answer.

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Doubtful when you factor In taxes and benefits it’s really 2 completely different scenarios. If the company moved contractors to employees at the same rate I’d imagine it would cost them 25-35% more when you factor total compensation

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I think your contract salary is a good place to start. I would definitely adjust it based on any new certifications or skills you developed as well as any new tasks and responsibilities you’ll be taking on. But at least you have a solid place to start when it comes to the negotiation process.

I don't see this as any different than having another full time job. My income is a barometer for what my minimum requirement is, though I negotiate a role based on the posted range and where my skillset and experience land me in that range.

I suggest that you do research on what the market bears for this full time role, and not try and plug your contract rate into some ubiquitous justification calculator.

Start where you are and go from there

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