Register Now for the Advanced Sales and Use Tax Workshop on April 30 - May 2, 2014!
FACULTY, DIANE YETTER AND OTHER SALES TAX EXPERTS*
* Each faculty member may not be participating in each course offering.
DIANE L. YETTER
Diane L. Yetter is a strategist, advisor, speaker and author in the field of sales and use tax. She is president and founder of YETTER, a sales tax consulting and tax technology firm in business since 1996. She is also the founder of The Sales Tax Institute, a premier think tank that offers live and online courses to educate business professionals about sales and use tax. YETTER and The Sales Tax Institute are members of TaxForward Alliance, a group of leading tax specialists who have come together from various national firm backgrounds to offer a complete continuum of tax solutions.
Diane works with an extensive network of capable partners to deliver sales tax services including system analysis and strategy, transaction tax automation implementation assistance, training, audit defense, refund reviews, manuals, transactional planning and general consulting concerning the taxability of issues. She works with clients of all sizes—from Fortune 10 to small, family-owned companies—and myriad industries such as manufacturing, printing and publishing, software and e-commerce, retail, service and construction.
She is a Certified Implementation Partner and Trainer with Sabrix as well as a Certified Training and TDM Specialist for Vertex, Inc.
As a speaker, Diane is frequently asked to present to industry groups concerning sales and use tax issues including the Council on State Taxation (COST), Chicago Tax Club, Progressive Business Audio Conferences, the Institute of Management and Administration, National Institute for State and Local Taxes, the Institute of Professionals in Taxation, National Association of Credit Managers, World Research Group, Associated Industries of Missouri, Vertex User Conference, Thomson/Reuters User Conference, National Association for Retail Marketing Services and the Information Technology Association of America.
As an author, Diane regularly contributes to Sales & Use Tax Alert and serves as a member of its editorial advisory board; has written articles concerning sales and use tax issues; was editor for the 1995-1996 edition of the Information Technology Association of America Software & Services State Tax Report and authored Drop Shipments: Taxation, Compliance and Planning and Multistate Guide to Sales and Use Tax: Manufacturing, both published by CCH. She also is the author of the US Sales Tax Chapter for the IBFD VAT Worldwide Research Database. She has also appeared as an expert witness.
Diane is a member of the AICPA, Chicago Tax Club, Chicagoland Chamber of Commerce Taxation Committee, the Association for Computers and Taxation, and the Institute of Professionals in Taxation. She is a member of the Practitioner Connection with the Council on State Taxation, and represents client concerns on a number of task forces. She recently was accepted as an Advisor, Presenter, and Quarterly Contributor of the Managing Accounts Payable Editorial Advisory Board, IOMA’s Institute of Financial Management (IOFM). Diane was named in Accounting Today’s 100 Most Influential People in Accounting for 2011 and 2012.Diane serves on the Executive Committee of the Board of Advisors, University of Kansas School of Business where she is also an adjunct professor, teaching topics on state and local taxation and entrepreneurship.
Diane earned a BS in accounting and business administration from the University of Kansas in 1985 and an MS in taxation from DePaul University in 1994. Prior to founding the company, Diane was a state and local tax manager in the Chicago office of Arthur Andersen LLP, the sales and use tax director for the Quaker Oats Company, and a sales and use tax auditor for the Kansas Department of Revenue.
BARBARA BARTON WEISZHAAR
Ms. Weiszhaar is a member of HP’s global tax team under the leadership of Lester Ezrati. As VP of Global Tax, she leads global transaction taxes, systems and processes, US compliance and audit, provision, and global client deals. Prior to HP, Ms. Weiszhaar was tax director of EDS. She is an active member in finance working on committees such as remote workers talent management, finance diversity subcommittee, Financial Solutions extended team, Plano site leadership, and is an active mentor. She has a strong passion for excellence in tax reporting, client negotiations and strategies, and has previously received a client service award for tax support and sales inner circle. Ms. Weiszhaar has an MBA from UNT and a B.B.A. in Accounting from Texas State. She is on the Dallas Chapter Board of Directors for Tax Executives Institute (TEI); previous chapter president; and is an officer and Board Member for the Committee on State Taxation. Barb holds a bachelor’s degree in accounting from Southwest Texas State University and a master’s degree in finance from the University of North Texas.
As Principal of BatesMeron Sweet Design, Becka Bates acts as the bridge between the creative team and clients. Her experience provides the vision for the agency; her drive ensures each project stands out.
BatesMeron is a creative marketing boutique that designs and supports brilliant brands. BatesMeron helps businesses, professional associations and not-for-profits look good, break through the clutter and reach the right people.
Susie Boschert has over 10 years of state and local tax experience with a variety of industries, including manufacturing, construction, technology, healthcare, telecommunications, retail, vending and distribution. Susie’s specialty services include sales/use tax and unclaimed property consulting, audit defense, training, research, and refund recovery projects, in addition to new & expanded business tax and training incentives. Susie works primarily with large multistate corporate operations throughout the United States.
CHRISTINE BRUNE CUDNEY
Christine Cudney is an ALT Manager of Non-Incomes Taxes for Ameren, headquartered in St. Louis, Missouri and also very involved with legislative activities. She holds a Masters in Business Administration from Webster University and a Bachelor of Science in Accounting from Missouri Southern State College. Prior to joining Ameren, Chriss worked in public accounting, both with the Big 4 and as a Partner for a regional firm, and as a Revenue Agent in the states of Missouri and Colorado. Chriss has also served as a legislative assistant for the Missouri State Senate and served on the Governor’s Blue Ribbon Panel. Chriss has over 20 years of dedicated state and local tax experience.
Chriss has taught various tax, accounting, marketing, and finance courses for local colleges and frequently participates in local and national speaking engagements. Her professional associations are, or have been, with the Associated Industries of Missouri (Board of Directors & Tax Committee Chairman), Sales Tax Institute, Missouri Director of Revenue’s Advisory Group, Missouri & Illinois Chamber of Commerce Tax Committees, Missouri Energy Development Association, Energy Tax Association, Lorman Educational Services, Institute of Property Taxation, Association of Municipal Tax Auditors, Association of MBA Executives, AICPA, and the MSCPA. Her publications include the Journal of Multistate Taxation and State Tax Notes.
Leo Fox is the Manager of Transaction Taxes and Tax Technology at Flowserve. Leo joined Flowserve in June, 2005 and brings 29 years of tax and technology experience. Leo manages the technology infrastructure for Corporate Tax, including tax software implementations, ERP tax projects, tax data management and process automation initiatives. Leo is also the primary tax liaison with the I.T. organization, and coordinates various tax initiatives with US site controllers, supply chain and legal departments. Leo also oversees North America’s sales, use and property tax group that handles tax compliance, audit, research, advocacy and operational support.
Prior to joining Flowserve, Leo worked at EDS, Arthur Anderson, PricewaterhouseCoopers and Accenture. During his 13-year tenure at EDS, he held positions as Advanced Tax Accountant and Systems Engineer, and is a graduate of the EDS Systems Development Program. As a Senior Manager in consulting, his responsibilities included regional and national leadership responsibilities for tax automation and outsourcing service offerings. Leo has a bachelor’s degree from the University of Texas at Dallas and holds a CMI Sales Tax Certification with the Institute for Professionals in Taxation.
JORDAN M. GOODMAN
Jordan M. Goodman is a partner with the law firm of Horwood Marcus & Berk Chartered, where he chairs the firm’s state and local tax practice. Jordan plans for and resolves state and local tax controversies for multistate and multinational corporations. He advises businesses in various industries on the tax ramifications and benefits of certain organizational structures. He has also successfully resolved state tax controversies in virtually every state. Jordan has lectured on numerous state and local tax topics before business and professional associations, including the Council on State Taxation, the Tax Executives Institute, the Chicago Tax Club, Georgetown University Institute on State and Local Taxation, the National Institute Symposium, and annual meetings for CPAmerica and AGN International. In addition, Mr. Goodman has created and presented accredited state and local tax seminars throughout the country. Mr. Goodman has also been recognized as an “Illinois Super Lawyer” by his clients and peers.
Mr. Goodman is a member of the Editorial Boards for The Journal of Multistate Taxation and CCH State Tax Income Alert. Jordan is also a contributing editor to Commerce Clearing House’s State Tax Report. Mr. Goodman is author of the chapters entitled Other State Taxes and Unclaimed Property in Illinois Institute of Continued Legal Education’s Illinois Taxes and co-author of the chapter entitled Illinois Income Tax Considerations for the publication Organizing and Advising Illinois Businesses. He is also co-author of the Tax Management Multistate Tax portfolios entitled Sales and Use Taxes: The Machinery and Equipment Exemption, Illinois Income Tax, and Illinois Sales and Use Tax. Mr. Goodman has also authored the chapter entitled Illinois Sales and Use Tax in the American Bar Association's Sales and Use Tax Handbook and multiple articles on the unitary business principle, non-business income, apportionment irregularities, and situsing of services for income and sales tax purposes. He received his B.S. in Accounting with high honors from Indiana University and his J.D. from the University of Illinois. Mr. Goodman is also a Certified Public Accountant.
David Hughes is a partner in Horwood Marcus & Berk’s State and Local Tax (SALT) Group. David's clients, who range from multinational corporations to individuals, all have one thing in common: the need to limit their state and local tax exposure either through planning or litigation. David advises clients on how to structure their business to reduce their state tax liabilities and he also defends clients in audits, administrative proceedings and court against tax assessments.
David has represented clients in over 30 states and has advised clients on income tax, sales/use tax, franchise tax, and unclaimed property matters, including matters involving nexus, apportionment, business income, unitary business groups, credits, losses, exemptions, and the tax base. David has argued cases at the Illinois Supreme Court, the Illinois Appellate Court and the New York Tax Appeals Tribunal.
In addition to representing clients on a national basis, David is also very active in the SALT community. He is the Chair of the SALT committee for the Illinois CPA Society and the former chair of the Chicago Bar Association's committee on state and local taxation. David also speaks and writes regularly on SALT matters. He is a co-author of the chapter entitled “Illinois Sales and Use Tax” in the American Bar Association's Sales and Use Tax Handbook and is on the Editorial Board of the Journal of Multistate Taxation and Incentives. In addition, he has spoken on behalf of NYU's School of Continuing and Professional Studies, the Council on State Taxation (COST), Tax Executives Institute (TEI), the American Bar Association, the Institute of Professionals in Taxation (IPT), the Illinois CPA Society, and the Chicago Tax Club.
CAROLYNN IAFRATE KRANZ, CPA, JD
Carolynn is the founder and Managing Member of Industry Sales Tax Solutions, LLC (“ISTS”), which offers a subscription database containing the sales and use taxability of software related transactions, digital content and cloud services; and Kranz & Associates, PLLC, a boutique law firm specializing in state and local tax consulting. Carolynn specializes in state and local tax matters on a multi-state basis, particularly in the area of sales and use taxes. In addition to Carolynn’s sales and use tax expertise, she has significant experience in state and local income / franchise tax, as well as federal tax matters.
Carolynn has over twenty years of experience in state and local taxation coupled with over seven years of experience in federal taxation. Prior to founding ISTS, Carolynn spent most of her career working in the state and local tax practice of Big Four public accounting firms. In addition, Carolynn has held a management position in the Tax Department of an international pharmaceutical company with responsibilities involving federal and international tax matters, coupled with a primary focus in state and local taxation.
Carolynn holds a law degree from Widener University School of Law and a Bachelor’s Degree in Management with a major in Accounting and a minor in Spanish from Widener University. Carolynn is a Certified Public Accountant, a member of the District of Columbia and the Pennsylvania Bar, and also a member of various professional organizations, including the American Bar Association, the American Institute of Certified Public Accountants, the Institute for Professionals in Taxation, the District of Columbia Bar Association, the Pennsylvania Bar Association and the Pennsylvania Institute of Certified Public Accountants. Carolynn is also a member of the advisory committee to Widener University’s Department of Taxation and Accounting, has served as a visiting professor at Widener University, and is an adjunct professor in the University’s Master of Taxation Program. She is also a member of the Advisory Board to NYU’s Annual Institute on State & Local Taxation.
Carolynn is a frequent speaker on multi-state sales and use tax matters for clients, businesses, and a number of professional organizations, including the American Bar Association, the Council on State Taxation, the Institute for Professionals in Taxation, New York University, the Pennsylvania Institute of Certified Public Accountants, and the Tax Executives Institute. Carolynn has also authored a book soon to be published by LexisNexis - State Tax Guide to Digital Content and Cloud Services, a chapter of IPT’s book on Sales and Use Taxation, 1st Edition; numerous articles for LexisNexis’ Practitioner Insights; and has been published in State Tax Notes, BNA, and the Pennsylvania CPA Journal.
Don King is a Sr. Manager of Indirect Taxes for Nintendo of America Inc., headquartered in Redmond, Washington. He is responsible for domestic and international non-income taxes including sales/use, property, value added taxes as well as unclaimed property and business licenses. Prior to joining Nintendo, Don worked as a Sr. Tax Manager for a Big 4 accounting firm, Director of taxes for a Fortune 20 healthcare corporation and as a sales tax auditor. His 25+ years of experience as a tax consultant, a corporate tax manager/director and a state tax auditor provides Don with a unique perspective of indirect taxes. Don’s career has provided him with extensive tax knowledge of compliance, research, audit defense and software integration for various industries including healthcare, manufacturing, distribution and software. Don also has broad experience in negotiating tax incentives and abatements with government agencies. During Don’s career, he has worked with lobbyists and corporate government relations departments to achieve legislative tax law changes in various states.
Don earned his Bachelor’s Degree in Accounting from Quincy University in 1985. He is a Certified Member of the Institute of Professionals in Taxation (IPT) as well as a member of the Council on State Taxation (COST) and the Tax Executives Institute (TEI). Don has given numerous public lectures including presentations for the Ohio Manufacturers’ Education Council (MEC) and KPMG tax luncheon events.
Stephen P. Kranz is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office. He engages in all forms of taxpayer advocacy, including audit defense and litigation, legislative monitoring, and the formation and leadership of taxpayer coalitions. Steve is at the forefront of state and local tax issues, including developments arising in the world of cloud computing and digital goods and services. He assists clients in understanding planning opportunities and compliance obligations for all states and all tax types. His approach to taxpayer advocacy brings strategic thinking together with skills for the courtroom and the statehouse.
Steve combines tax controversy and litigation with a unique approach to tax policy advocacy on behalf of his Fortune 100 clients. He often represents companies on issues in litigation while working to address the larger tax policy questions through state legislatures, the U.S. Congress, the National Conference of State Legislatures, the National Governors Association, the Multistate Tax Commission, and the Streamlined Sales Tax Governing Board.
Steve was recognized by State Tax Notes as one of the Top 10 Tax Lawyers and as one of the Top 10 Individuals who influenced Tax Policy and Practice for 2011. State Tax Notes had previously identified him as one of the publication’s “People to Watch,” which highlights individuals who have already played an important role in state tax but will likely dominate the field in the next 10 years. Steve was described as “a leading representative of business interests in court as well as before the legislatures.”
Steve has authored numerous articles that have appeared in State Tax Notes, LexisNexis Law Center, and Information Week, among others. He speaks regularly at national conferences regarding state and local tax issues and is frequently interviewed by journalists covering state and local tax developments.
Before joining McDermott, Steve served as General Counsel to the Council on State Taxation (COST), a trade association that represents the interests of more than 600 of the nation’s largest taxpayers on issues of state and local taxation. He began his legal career as a trial lawyer for the U.S. Department of Justice, Tax Division, where he litigated tax cases in U.S. District Court. Steve then served as Chief Counsel for the District of Columbia’s Office of Tax and Revenue, where he represented the city on tax policy and administrative matters.
Steve is a member and former chair of the State and Local Tax Committee, District of Columbia Bar and a former president of the Business Advisory Council, Streamlined Sales Tax Governing Board. Steve is admitted to practice in Minnesota, North Dakota and the District of Columbia.
Anil Kuruvilla is the Manager of Global Tax Research for Thomson Reuters, Indirect Tax. He leads a team which delivers Global Indirect Tax Taxability for over 170 countries. Anil also works closely with Thomson Reuters’ business development and consulting organizations in Asia, Europe and Latin America. He has over five years of experience in transaction taxes including VAT/GST systems and holds a J.D. He graduated from the University of Chicago and University of Oregon School of Law.
LeAnn Luna holds a dual appointment as an Associate Professor with the Department of Accounting and Information Management where she teaches federal income tax and as a researcher with the Center for Economic and Business Research. Dr. Luna is the first accounting professor to hold an appointment with the Center.
Her primary research interest is state and local tax policy, with a particular focus on sales and use taxes and the state corporate income tax. Her research includes issues such as tax competition and tax avoidance schemes. She has published articles in Journal of the American Taxation Association, National Tax Journal, Tax Advisor,Journal of MultiState Taxation and Incentives, andState Tax Notes. She was also a regular contributor to the AICPA’s Tax Insider. LeAnn’s research on the §529 college savings plans and e-commerce has received national attention, including citations by The Wall Street Journal, The New York Times, the Miami Herald, and the Boston Globe. She is a frequent speaker to various national and professional organizations, including the American Taxation Association, the National Tax Association, and the Southern Legislative Council.
Dr. Luna is a CPA and received a B.B.A. in accounting from Southern Methodist University, a Master of Taxation from the University of Denver College of Law, and her Ph.D. from the University of Tennessee. Earlier in her career, Dr. Luna amassed nearly a decade of corporate experience that included senior positions with an international accounting firm and private industry.
Scott Peterson is the Director of Government Affairs for Avalara, Inc. Avalara is the industry leader in providing sales tax automation to small and medium sized business. In his role, Scott leads Avalara’s effort to be the first name in sales tax automation. Prior to joining Avalara, Scott was the first Executive Director of the Streamlined Sales Tax Governing Board. For seven years Scott acted as the chief operating officer of an organization devoted to making sales tax simpler and more uniform for the benefit of business. Before joining Streamline, Scott spent ten years as the Director of the South Dakota Sales Tax Division where he was responsible for the state sales and use tax, the state’s contractor’s excise tax, the sales and use tax for over two hundred cities, and the sales and use tax for four tribal governments. Scott also spent twelve years providing research and legal writing for the South Dakota Legislature. Scott is a veteran of the U.S. Army and holds a master’s degree from the University of South Dakota.
B.J. Pritchett is the President/Owner of Pritchett Sales and Use Tax Consulting located in Hot Springs National Park, Arkansas. Ms. Pritchett received her Bachelor Business Administration from the University of Memphis, formerly Memphis State University. She has operated her own sales and use tax practice since 1992. Her company provides services which include sales and use tax refunds, audit defense, corporate educational seminars, procedure manuals and private consultation on sales and use tax issues.
Ms. Pritchett has been involved in the sales and use tax arena for over 30 years. Her experience in private industry includes State and Local Tax Manager for a Big Six CPA firm, Senior Tax Consultant for a nationwide sales and use tax consulting firm, Controller and Cost Accountant. She also spent ten years with the State of Arkansas as a top Senior Tax Auditor II for the Department of Finance and Administration.
Ms. Pritchett has given numerous lectures for private corporations, educational forums, Tax Executives Institute (TEI) and Arkansas Federal Tax Institute. She is a Certified Member of the Institute of Professionals in Taxation (IPT). She is a Sales Tax Member of IPT and serves on the legislative committee reporting updates to the interpretations and laws of the state of Arkansas. Ms. Pritchett is on the editorial board of the publication Sales and Use Tax ALERT. She previously served as a technical consultant for Sales and Use Tax ALERT and as a member of the editorial board of the State Income Tax ALERT publication. Ms. Pritchett is a life member of The National Registry of Who’s Who.
B.J. started the Arkansas Sales and Use Tax School in 2003. The Arkansas Sales and Use Tax School provides two courses: A Beginner’s Basic and an Advanced Course & Case Study. Each course is scheduled for March and September of each year in beautiful Hot Springs National Park, Arkansas.
Kai Ranabargar is the founder and principal of Tax Technology Group, Inc., where he focuses exclusively on guiding corporate tax departments through technology implementation and process reengineering projects.
Kai received his Bachelor of Science degree in Accounting from California State Polytechnic University, Pomona and his MBA from the University of Southern California's prestigious Marshall School of Business. He has spent his entire career helping corporate tax departments streamline processes and reduce tax exposure / overpayments through process reengineering and software implementation. Kai has extensive experience implementing leading-edge transaction tax determination engines such as Thomson Reuters OneSource and Vertex O-Series. Prior to founding Tax Technology Group, Kai spent over 12 years within the "Big Four" accounting firms, leading the national transaction tax technology practice for one of the firms.
Peggi Rockefeller is the Chief Tax Officer- Transaction Tax for Vertex, a leading provider of corporate enterprise tax software and services. In her role she provides insight and thought leadership around tax department operations, US indirect tax regulations and policies and emerging tax trends. Peggi has over 25 years experience in sales and use tax, Canadian VAT, property and motor fuel taxes. Prior to joining Vertex, Peggi was the Director of Indirect Tax for a fortune 500 global conglomerate. Her experience spans across many industries including power, manufacturing, construction, leasing, software and services. Her specialties include streamlining tax department operations, audit management, contract research and M&A. She holds a Bachelor of Science degree from The College of New Jersey in Accounting and Computer Science, is a graduate of the IMD Finance and Business Control program, speaks at various tax industry events including COST, IPT and Telestrategies and is the co founder of the Philadelphia Women's Tax Network.
Bernadette Sablan is a Sr. Tax Manager of Global Tax Research for Thomson Reuters, Indirect Tax. Bernadette leads a team which is responsible for delivering Global Indirect Tax Rate Content covering 14,000 US tax jurisdictions and over 170 countries. Bernadette has over 8 years of experience specializing in transaction taxes which also includes sales and use tax compliance.
Greg Turner serves as COST's Vice President and Senior Tax Counsel in Sacramento, California. Greg works at COST’s West Coast Office covering legislative, administrative and judicial advocacy in the Western States and supporting COST’s West-region and national education programs. Greg has twenty years experience in California tax policy beginning as legislative staff, followed by serving as Chief Deputy to an elected Member of the State Board of Equalization and most recently as a SALT professional in private practice for one of California’s biggest government law / lobby firms.
Christina Zurowski is one of the founding principals of Veridical Tax Advisors Inc., a firm specializing in Canadian sales tax advisory services. Christina has been specializing in the sales tax area for over 15 years, providing clients with quality practical advice drawing on her years of experience in industry prior to specializing in sales tax. Focusing exclusively in the sales tax area, Christina has and continues to assist Canadian and non-Canadian organizations meet their Canadian Sales Tax objectives. She has assisted clients manage and mitigate audits, conducted and managed sales tax review of clients’ operations as well as having developed and presented sales tax training sessions, in addition to advising clients on various sales tax issues. Christina’s experience encompasses a wide range of industries, from manufacturing and distribution and services to not for profits. Christina is a frequent and recurring presenter at various conferences, including the CICA GST/HST Symposium and GST In Depth Tutorial as well as various US speaking engagements.