State Tax Knowledge Update (59 items) - February 7, 2018

The following are state tax and business developments I have curated since January 6th, and posted in the LEVERAGE SALT LinkedIn group:

Some of the items may be on the same state/issue/topic, but they are from different sources which may give you a broader perspective to help your company or client.

1. Online Travel Company Liable for Maryland Sales Tax

2. Corporate Close-Up: The Texas Comptroller Ruled that Wireless Voice and Data Services are Performed in Texas when a Customer Accesses Those Services in Texas--Is It Market-Based Sourcing?

3. Many State Tax Incentives Are Now Taxable Due to Federal Tax Reform

4. California Proposes Bill to Counter Federal Limit on SALT Deduction

5. Remote Retailers Must Notify Online Purchasers of Louisiana Use Tax

6. Pennsylvania Requires Addback for Federal Bonus Depreciation

7. Fourth quarter 2017 state and local tax developments

8. State implications of federal tax reform - international business

9. Twenty-Five States Face Revenue Shortfalls in 2018

10. FEDERAL TAX REFORM AND THE STATES - great resource from the National Conference of State Legislatures

11. 2017 State Policy Review: Taxation

12. THE SKINNY ON THE 2017 MTC SALES TAX AMNESTY PROGRAM AND HOW IT AFFECTS AMAZON FBA SELLERS - this is an interesting video to watch (even now).

13. Top Tax Strategies for California Businesses in 2018

14. U.S. Supreme Court to Review Bid to Collect Internet Sales Tax

15. New Hampshire Department of Revenue Administration Announces Business Tax Rate Reductions

16. Michigan Department of Treasury Discusses New Law Permitting Alternate Method of Dispute Settlement and Resolution for Certain Tax Liabilities

17. Ohio Department of Taxation Launches Amnesty Program that Runs through February 15 and Permits Potential Waiver of 100 Percent Penalties and 50 Percent Interest

18. Pennsylvania DOR Announces that Non-Participation Penalty Assessments from 2017 Amnesty Program are Coming Soon

19. Alabama DOR Issues Proposed Amended Rules on NOL Carryforwards, Federal Conformity, and Revised Filing Due Dates

20. Florida DOR Issues Administrative Rule Changes Reflecting 2017 Law on Return Filing and Payment Due Dates

21. US Supreme Court Denies Taxpayer Request to Review Florida Supreme Court Holding

22. Louisiana DOR Reminds that Certain Remote Retailers Must Issue Annual Information Notices and File Statements

23. Washington DOR Issues CPI-Adjusted Substantial Nexus Bright Line Nexus Thresholds for Business and Occupation Tax Purposes

24. Remote Businesses Might Become Subject to Hawaii Tax

25. New Jersey Enacts Corporate HQ Credit

26. Illinois Proposes Tax on Investment Management Service Businesses

27. Federal Tax Act Affects Minnesota Taxpayers

28. Illinois Responds to SALT Deduction Limit

29. Alaska Governor Seeks Support For Payroll Tax

30. Missouri Governor’s Plan for Tax Reform

31. Tax Law Prompts S Corps to Examine Their Structures: A Primer

32. Idaho State Tax Commission Discusses How Recently Enacted Federal Tax Reforms May Affect State Income Taxation

33. Michigan Court of Appeals Holds that Receipts from Law Firm Services are Sourced on a Market-Based Methodology for City of Detroit Income Tax Purposes

34. Colorado DOR Issues Updated Compliance Guidance on Some Remote Seller Notice and Reporting Requirements

35. Texas Comptroller Revises Administrative Rule 3.308 Computers – Hardware, Software, Services, and Sales

36. Washington DOR Issues Proposed Expedited Regulatory Amendments Reflecting 2017 Legislation that Expands B&O Economic Nexus

37. Multistate Tax Considerations of the Federal Tax Reform International Tax Provisions

38. What the Tax Cuts and Jobs Act Means for States – A Guide to Impacts and Options

39. Key Lessons for States as They Determine Responses to the Federal Tax Bill

40. 2018 Tax policy outlook

41. NYC Receipts Allocation Reflects Employees and Consultants

42. State Tax Conformity: Revenue Effects

43. Tax Reform Moves to the States: State Revenue Implications and Reform Opportunities Following Federal Tax Reform

44. January Tax Retrospective: Congress Acts, States React

45. Tax reform provides federal and state credits and incentives opportunities

46. New York releases FY 18-19 budget proposal

47. California Competes tax credit program - More than $55 million in tax credits available

48. You’re Invited: COST, Bloomberg Tax and McDermott Will & Emery to Host Post-Oral Argument Roundtable Discussion

49. Oregon DOR Issues Final Market-Based Sourcing Rule

50. Pennsylvania DOR Discusses New Law that Imposes Information Reporting and Notice Requirements on Some Remote Sellers Including Marketplace Facilitators

51. South Carolina: ALJ Denies DOR Motion for Injunction – Holds that Online Marketplace Provider is Not Required to Collect Tax on Third-Party Sales During Pendency of Case

52. Pennsylvania DOR Announces Immediate Effectiveness of 2017 Legislative Amendments Involving NOL Limitations

53. Montana DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

54. Minnesota DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

55. South Dakota Updates IRC Conformity Date

56. New Hampshire Joins Internet Sales Tax Fight

57. Ohio Amnesty Program Ends February 15

58. Oklahoma Governor Proposes Budget with Numerous Tax Changes

59. Tax Reform Friday: From Coast to Coast, Federal Tax Reform Involves State Taxation Policy

The above represents 'general curating' of state tax developments into one spot. If you still feel overwhelmed by the volume of state tax developments, please consider my 'custom curating' service. Meaning, clients hire LEVERAGE SALT to daily curate state tax developments relating to a specific industry, state(s), tax type and issue. You can make it as granular as you prefer. This allows you to reduce information overload, and only get the information you need to help your clients or company. This service is provided on a fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.

INTERVIEW #4 - JAMES SUTTON

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

As I have been receiving answers from multiple professionals, I have really enjoyed reading them. I have also received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

To read prior interviews, go here.

Today's guest is James Sutton. James concentrates in the area of Florida tax matters, with an almost exclusive focus on Florida Sales and Use Tax. He has been a licensed Certified Public Accountant since 1994 and a licensed member of the Florida Bar since 1998.

He has 25+ years of experience working in Federal tax as well as State and Local Tax ("SALT"), including at a "Big 5" CPA firm and a tax consulting firm handling a wide variety of state tax planning and consulting work for Fortune 1,000 companies. Since 2001, James has been an Adjunct Professor of Law at Stetson University College of Law teaching State and Local Tax, Accounting for Lawyers, and Federal Income Tax I and also at Boston University College of Law's LLM of Taxation program teaching Sales and Use Tax. He is also the State and Local Tax Chairman of the American Academy of Attorney - Certified Public Accounts and now dedicates his time defending companies and individuals against the aggressive tactics of the Florida Department of Revenue.

Without further ado, here are his answers to the 14 questions:

Birthplace: Columbus, Mississippi

Education: Bachelors in Accounting, Stetson University; Masters in Accounting specializing in Taxation, Mississippi State University; Juris Doctorate, Stetson University College of Law

Career: I’ve worn a lot of hats in my career, but all seem to have complimented each other to make me into a better professional. I started out working for a regional CPA firm doing both audit and tax work. The firm did FDIC audits around the country, which was an interesting aspect of the job. In law school I worked part time for a law firm doing estate planning and probate work, which is what I went to law school to become. What I learned was that estate planning work wasn’t my cup of tea.  After my LLM, I worked for Arthur Andersen for a number of years in the SALT department and loved the work. My father also worked for Arthur Andersen back in the 1960’s, so there was some nostalgia in the position too. I rode Andersen to the ground as everyone jumped ship following Enron and joined two other state tax professionals to form a new state tax consulting firm that didn’t get much traction. During the consulting firm venture, I was asked to partner up with someone in a residential construction company. I agreed and became the in house counsel/CFO for the company – learning a completely new industry from the ground up. We had several years of success until the residential housing market tanked around 2008. Then I was asked to join a commercial construction company that built hotels and jumped at the opportunity, again learning new things every day. I ended being more valuable on the sales side of the hotel business while also being the in-house counsel/CFO. By the end of 2010, funding for the hotel market dried up in the recession and I was again face with what to do next in my career. I decided to go back into the tax professional world and started exploring option. The next step was my best career move.

Best Career Move: When I was ready to move back into state tax law in 2011, I had the choice of hanging up my own shingle or partnering up with someone. I decided to partner up with someone that had 30+ plus years of experience in state tax law, but they were located on the other side of the state. So I opened a new office for the firm in a completely different city as the sole attorney in that office. The combination of having a partner to lean on when I needed it and the freedom to be almost a solo practitioner in my own office was a perfect combination for me. The result… we have an extremely successful state tax practice and we don’t step on each other’s toes! I will say, choose your partner well. I did!

Career Goals: To enjoy whatever I do (not “do what I enjoy”) and, hopefully, make good money along the way. I don’t think I’ll ever quit working because when you enjoy what you do, it doesn’t feel like work!

Most difficult situation faced on the job: Being responsible for it all and having the patience and focus to stay on target until success.

Career tips for students:  Get out of your comfort zone.  Learn something new every day. Be the most positive person around you. Even if you don’t realize it at the time, every step you take in your career is either a step forward or a step sideways, but never a step back. Never give up!

Role Models: These days, Elon Musk. In my early career days, probably my dad.  My dad died from ALS before I started my career and we didn’t discuss a whole lot about his career before he died. My role model was probably what I idolized his career to be.

Family: Married to a woman that is much smarter than I am. She is a college professor teaching finance. I have two girls, who turn 12 and 15 in 2018. I’m relishing the time with them while they are still at home and looking forward to more travel with my better half when they are starting their own lives.

Pastimes: Mountain biking is my favorite hobby. I got into it while doing my LLM at University of Florida and still do it 3 or 4 times a month. We have some great places to go around Tampa, believe it or not! I also enjoy fishing and any crazy adventure my kids get me into (paintball, zip lines, hiking, camping, etc).

Most memorable book: Basic Economics, Seventh Edition by Thomas Sowell. Not kidding. Amazingly good with short, real life scenarios to describe economic concepts and mistakes people make in both business and politics. Highly recommended and it’s available on audiobook.

Favorite Restaurant: Louie’s Backyard in Key West, the best food/wine and amazing sunsets. I got engaged there!

Ideal vacation: Adventure! Scuba diving, fishing, and good food with family and good friends. As long as these things are present, the location doesn’t matter.

I hope you enjoyed meeting James.

Thank you James for sharing.

INTERVIEW #3 - ADAM KOELSCH

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

As I have been receiving answers from multiple professionals, I have really enjoyed reading them. I have also received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

My first guest was David Brunori. 

My second guest was Mike Dillon. 

Today's guest is Adam Koelsch. Adam is an experienced state and local tax controversy and planning attorney, representing clients in administrative appeals, collection actions in trial-level courts, and appeals in the state courts. Adam advises clients on minimizing their exposure during audits, negotiates fair settlements when there is a delinquency, and helps to structure payment plans that are feasible and advantageous to both parties.

In addition, Adam counsels clients on real estate assessment matters and has contributed a new chapter to the 2018 ALM Pennsylvania Tax Handbook titled, “Collection of Delinquent Real Estate Taxes,” and has revised the Handbook’s chapter titled, “Taxes on Real Estate.” 

Without further ado, here are his answers to the 14 questions:

1. Birthplace: Southeastern Massachusetts

2. Education: B.A. History, University of Massachusetts, Amherst; J.D., Brooklyn Law School

3. Career: 7 years combined as a line Assistant District Attorney and Senior Appellate Attorney, at the Brooklyn N.Y. District Attorney's Office; about 1 1/2 years as a Deputy City Solicitor in the Philadelphia Law Department's Tax Unit; about 1 and 1/2 years as SALT attorney at a private law firm, Chamberlain Hrdlicka, in its Philadelphia office

4. Best Career Move: getting out of government and into the private sector

5. Career Goals: to the extent possible, make state and local tax understandable to the average small business owner.  If they thrive, everyone else follows.

6. Best advice ever received: If you think that you should probably being doing something, but you aren't sure, then do it. 

7. Most difficult situation faced on the job: telling the victim of a crime that there is nothing I can do

8. Career tip for students: "Follow your passion" is generally bad advice.  If you are the typical college-aged student, you might think you know what you are passionate about, but, in realty, you have no idea.  Live a little before you peg you future on a single idea.

9. Role models: As far as work goes, it would probably be my old bureau chief when I was at the Appeals Bureau at the DA's Office.  He was (is) brilliant, meticulous, and a truly nice person.  He always had time for anyone and was a fantastic teacher.  He also was a living example of the idea that, if you are the boss, you work harder and stay later than anyone else.  While I think that people don't have enough family time and that they are devoting too much of their lives to their job (including always being "on" via email), being the boss demands a little more. 

10. Family: wife, 1 daughter, and 1 son

11. Pastimes: carving out time to read a book is probably the only thing I truly desire in the world

12. Most memorable book: So Good They Can't Ignore You, by Cal Newport.  I think it represents the first time that anyone clearly set out for me why the advice "follow your passion" is generally bad advice.  Like many, I had personally suffered the ill-effects of the implication that you have one, innate passion in life and that, if you aren't doing it, any happiness you might experience is only a pale refection of what you could really have.  That's a depressive thought.  I find it much more empowering to believe that you create a passion (after a period of learning skills and exploring your career space), and that, whatever that passion is, it's really only one of a number of passions you could have created.

13. Favorite restaurant: I don't really have one.  With two young kids, going out to eat is such a rarity that any restaurant is my favorite restaurant.

14. Ideal vacation: Again, with two young kids, any vacation would be a good vacation.  That said, I've always fantasized about a National Parks road trip. . . maybe not with the kids in the car.

I hope you enjoyed meeting Adam.

Thank you Adam for sharing.

INTERVIEW #2 - MIKE DILLON

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

As I have been receiving answers from multiple professionals, I have really enjoyed reading them. I have also received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

My first guest was David Brunori.

Today's guest is Mike Dillon. Mike is an attorney, and the founder and President of Dillon Tax Consulting. With his focus primarily on the state and local tax needs of businesses, Mike provides solutions and planning recommendations to clients' questions regarding sales tax, property tax, business license tax, various other state and local tax matters, and other business compliance requirements. In this capacity, he assists clients to identify their state and local tax obligations and areas of tax exposure, proactively mitigate these exposure items, secure refunds of overpayments, and develop controls to meet tax obligations and minimize tax compliance risks. 

I have known Mike for several years. Before I started my own practice in 2013, he was one of the people I called (actually a few years before 2013). I wanted to know how his practice was doing and how he did it. He has been very successful and a good friend and colleague to reach out to. 

So without further ado, here are his answers to the 14 questions:

1. Birthplace: Rochester, NY

2. Education: bachelor's degree in accounting, SUNY @ Buffalo School of Management; law degree, concentration in taxation, The Catholic University of America, Columbus School of Law

3. Career: 25 years including last 10 years as Founder and President of Dillon Tax Consulting, a multistate sales tax consulting and advocacy firm. Prior to this, spent 15 years working in Tax Department of publicly traded telecommunications company, Mid-Atlantic Practice Leader in National SALT practice for Big 4 accounting firm, Tax Director of publicly traded e-commerce company and multiple Sales Tax practice leadership roles in international public accounting firms

4. Best Career Move: starting Dillon Tax Consulting, a multistate sales tax consulting and advocacy firm; second best career move was as Tax Director for a publicly traded e-commerce company, which gave me tremendous perspective and experience in the practical versus the technical solutions to tax issues - for more on my career path, check out my LinkedIn profile.

5. Career Goals: to exceed client expectations while helping to shape fair, effective, transparent and efficient sales tax policy for the business community 

6. Best advice ever received: Don’t be afraid - to put yourself out there, to challenge yourself outside of your comfort zone, and to fail.  It is only through struggle and failure that we truly grow. The best education I have received in my profession did not come in school, but in the opportunities I pursued, and not all of them worked out the way I expected. Sometimes I failed. But I learned and grew better from the adversity. When I took on the role as Mid-Atlantic Practice Leader in National SALT practice for Big 4 accounting firm, I was 29 years old - only 4 years out of law school. I was the youngest in the firm at that position, but I was surrounded by people with more experience than me and I used this opportunity to learn from their wisdom and experience, pushing myself at an accelerated rate to catch up and exceed their wisdom at times; I was not fettered by prior experience, so I brought a fresh vigor to the group - the child-like way of asking, “why can’t we do this?”  You never want to lose that ability to continually ask “why not?"

7. Most difficult situation faced on the job: representing small business owners who get ensnared in a large sales tax audit assessment that threatens to not only bankrupt the business and threaten their livelihood, but also threatens them from a personal financial perspective. I have had clients sobbing in my office. I have had to act not simply as a tax advisor, but as a therapist and counselor to help them maintain focus and perspective in the midst of tremendous adversity. I think my calm, yet spirited demeanor resonates very well with clients. You have to have compassion in everything. For me, there is no such thing as “It’s just business, nothing personal.” Because behind every business, large and small, are people, with lives and families, so everything is personal. As a business owner myself, I appreciate it on a persona level and not just as their advisor.

8. Career tip for students: seek your passion and pursue it. If you can identify what you are passionate about and can develop your skills to an expert level, success will come. And success does not simply mean more money, but freedom and flexibility to select what and when you want to do what you do. This freedom enables me to pursue passions in other areas - #1, my family; #2, my faith and nonprofits to which I am drawn, and; #3, friendships and community. After all, this is what I do professionally. It is only one aspect of me as an individual. No one should be so wrapped in their career that it defines most aspects of them. Plus, from a financial perspective, you never see a hearse pulling a U-Haul trailer. “You can’t take it with you." 

9. Role models: My parents. My father for his tenacity and perseverance in spite of any fear he may have ever had. He certainly did not show fear, and adversity only made him dig his heels in deeper to push forward. Because of this, he was highly successful in everything he chose to pursue. My mother for her heart and compassion, helping me to see from the two of them that it takes a delicate balance of both personality types to pursue excellence and success, both personally and professionally. 

10. Pastimes: (1) spending time with my wife and 4 kids, ages 2 to 16.  We eat as a family every night and I like to pick the kids up and take them out to lunch during school, or for a treat after school. My favorite things to do with them are outdoor activities, such as skiing, and playing board games or trivia games. The internet and streaming game apps on the TV are a great way to bridge their desire for all things online with our desire to simply send time with them playing a game. (2) riding my Harley - this is as much a reboot for my psyche as it is thrilling to get out on the open country roads and ride. (3) exercise - for me sports and exercise are as much about fun as they are about maintaining balance and harmony, internally and externally. I lift weights, ride bikes (spinning), do TRX resistance training, and yoga 5 days a week. I love everything outdoors - hiking and camping, skiing (snow and water), biking, ice skating. We live in downtown Annapolis, so we walk everywhere and are surrounded by water. It's a wonderful place to raise a family. They can walk to school everyday. So we do a lot outdoors.  

11. Most memorable book: too many to distill to one. I love biographies and thriller fiction. I am drawn to historical accounts. My most recent read was “Man’s Search for Meaning” by Victor Frankl. Before that was Springsteen’s autobiography.

12. Favorite restaurant: again, too many to name.  But I love sushi at Joss in Annapolis, and thai food at Lemongrass in Annapolis.

13. Ideal vacation: We go to Grand Cayman every holiday/new year with extended family. It's a blast to get 15 or more family members together for a week to play games, swim, snorkel and eat meals together. With my wife and family, we like to do a different outdoor adventure every year, from a Wyoming dude ranch, to a cabin in Maine, to the lake in the Adirondacks. Anything that disconnects us from the Internet and connects us to the outdoors and each other is a blessing.

I hope you enjoyed meeting Mike.

Thank you Mike for sharing.

INTERVIEW #1 - DAVID BRUNORI

As I mentioned in yesterday's post and my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

My first guest is David Brunori. David is currently a Partner with Quarles & Brady LLP in Washington D.C. He has been a research professor of public policy and public administration at The George Washington University for 18 years, and is currently teaching today as well. You may know him as the prolific teacher and writer on state tax policy from when he worked at Tax Analysts for 14+ years.

His practice focuses on all aspects of state and local taxation, state and local government and regulatory affairs, as well as exempt organizations. He has a particular interest in state tax policy, a subject that he has taught for years and written about extensively.

Without further ado, here are his answers to the 14 questions:

1.  Birthplace: Scranton, Pennsylvania

2.  Education: BA, MA, The George Washington University; JD University of Pittsburgh School of Law

3.  Career: Very varied! I have been a lawyer, writer, teacher, consultant, and business manager. I have worked for the government, a non profit, and in the private sector.

4.  Best Career Move: Joining Quarles & Brady LLP. I also made a good move starting to teach many years ago. But the truth is I have made good choices over my career. It has been quite a ride.

5.  Career Goals: Honestly, I look for interesting things to do and get paid for. Helping people, solving problems, having some positive impact on the planet -- are all good goals. But ultimately, I am looking for meaningful work -- work that allows me to make a difference.

6.  Best advice ever received: I had a boss many, many years ago who advised his folks to "always do right."  Life is one big decision tree.  We should try to do right as we face those decisions whether they are big or small. So I try to do right by my clients, readers, students, family, and friends.  Second best advice -- and related -- was from a partner at a big law firm when I was a very young lawyer. She said try to live a life without regret. She was talking about professional regrets, but that is darn good advice in general.     

7.  Most difficult situation faced on the job: I have dealt with many, as I am old. Most difficult situation was working for someone I did not respect. It was often hard to get out of bed to go to work. But that was a long time ago.

8.  Career tip for students:   Think hard about what you want to do. Then think again. Don't settle. Pursue your passion, particularly when you are starting out -- you may not be able to when you are older.

9.  Role models:  Easy. Personally, it is my dad and my father in law.  They were menschen, which, for the gentiles among us, means men. They were honest, hard working, responsible, loving, and genuinely good guys. They treated people with respect. I am not half the man they were. But when I think of "doing right" I immediately think of them. Professionally, I have had the honor and privilege to work with many leading men and women in the law and public finance fields.  Many have had a positive influence on my career.

10.  Family: excellent wife, three grown children (two girls, one boy), soon to be son-in-law, two dogs, two cats, and a beta fish that apparently will never die.

11.  Pastimes: I like baseball, bourbon, deep sea fishing, watching certain TV shows, college basketball, drinking beer, college football,  and serving on several non profit boards (not necessarily in that order). I should add, in case she is reading, that I like to spend time with my wife.   

12.  Most memorable book: I suspect that for most people, the answer is David Brunori's books on state and local tax policy. But for me, it was Robert Caro's biographies of LBJ. 

13.  Favorite restaurant:  Dolce Vita in Fairfax, Virginia. Try the veal.

14.  Ideal vacation: My ideal vacation? I am now thinking about the Croatian coast. Seriously, look it up.

If anyone finds this interesting, you may contact David at: https://www.linkedin.com/in/david-brunori-b65a5026/

I hope you enjoyed meeting David. I also hope you will consider answering the 14 questions and sending them to strahle@leveragesalt.com to be published on the blog.

Thank you.

Build Relationships | Build Your Career | Answer 14 Questions

I have started interviewing state tax professionals (with any level of experience) to post on the LEVERAGE SALT blog. The objective is to create more visibility and camaraderie among state tax professionals. Hopefully introducing more people to each other outside normal circumstances. I will be publishing my first interview this week. 

All you have to do be interviewed and included on the blog is to submit answers to the following 14 questions to strahle@leveragesalt.com. You can also provide any additional information you deem appropriate. I have provided my answers to give you some ideas.

I hope you take the time to share about yourself to help others and help us all be successful. You never know what relationships will grow out of it.

Thank you in advance. 

THE 14 QUESTIONS

1. Birthplace: Central Illinois
2. Education: bachelor's degree in accounting, Millikin University; masters degree in taxation, Washington School of Law
3. Career: 20 years including working in multiple public accounting firms (Big 4, national and regional), and Fortune 500 companies
4. Best Career Move: joining RSM McGladrey's National Tax Office, which involved moving from Illinois to Minnesota; second best career move (moving south to Virginia away from the cold in Minnesota) - for more on my career path, check out my LinkedIn profile.
5. Career Goals: to transform multistate tax complexity into practical solutions and positively impact multistate tax policy for all businesses; I want to make a difference with what I do and I want to have fun doing it. 
6. Best advice ever received: this is a hard one. I have received some good advice from a variety of people throughout my career. I am also a quote magnet, so I have lots of mantras or sayings I use on a daily basis. For example, adapt, improvise, overcome. Be you, expect success and live one day at a time. Early in my career, I did more than what was expected on a project. My supervisor was happily surprised and told me that I would be successful in my career if I always kept that mentality of doing more than what is expected. It has stuck with me to this day. 
7. Most difficult situation faced on the job: being given responsibility without authority to act.
8. Career tip for students: I believe you are responsible for your success. You can't rely on other people or wait for others to do something. You must take the initiative. Take daily steps towards your goals. Success or reaching your dream does not happen overnight. There will be many twists and turns along the way. It most likely won't go according to your plan, but if you persist and do the work, you will eventually reach your destination.
9. Role models: I would have to say my dad. My dad worked 45 years at one company straight out of high school. He didn't have a college education but worked his way up from the mail room. The last 10 years of his career, he didn't receive a raise. He really didn't like his job, but he couldn't leave. He had so much time built up at the company and he didn't have a college degree. He felt trapped. My dad died in 2008 from lung cancer. He never smoked a day in his life. The doctor said it was second-hand smoke. They used to let people smoke in the office and they did where my dad worked for probably 20 years of his career. Several of his coworkers who did smoke died of emphysema. My dad worked hard and provided for his family. He saved for retirement and was able to spend six years after retiring with my mom before he died. He is my role model and motivation for not being trapped in a job and working hard to succeed.
10. Family: wife and two daughters, plus a little shih tzu named Fergie
11. Pastimes: spending time with my family, addicted to fitness, music, playing drums and learning guitar
12. Most memorable book: I have several favorites, but I would probably have to say "Tribes" by Seth Godin because it was one of the drivers that compelled me to start my state tax blog back in 2009.
13. Favorite restaurant: don't really have one; but I like unique, restaurants that make you feel like you are somewhere else, and have great food.
14. Ideal vacation: We have been to Hawaii 3 times and have had vacations at several beaches and mountain locations across the U.S. Thus, an ideal vacation includes beauty and relaxation.

SUBMIT YOUR ANSWERS TO THE 14 QUESTIONS AND JOIN THE LEVERAGE SALT COLLECTIVE! E-MAIL RESPONSES TO STRAHLE@LEVERAGESALT.COM.