Ohio Tax - Manufacturers' Education Council

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Biographical Information John R. Trippier, CPA, Administrator, Audit Division, Ohio Department of Taxation 30 E. Broad Street, 20 th Floor, PO Box 530, Columbus, Ohio 43216 john_trippier@tax.state.oh.us 614.995.0724 John rejoined the Ohio Department of Taxation in October 2003 as an Administrator in the Audit Division. John is involved with Sales and Use Tax, Personal Property Tax and Commercial Activity Tax. John worked with the Department for 2½ years as a sales and use tax agent and a corporate franchise tax agent in the Chicago office starting in 1989. John has worked over 11 years in public accounting as a state and local tax consultant for Coopers & Lybrand, KPMG Peat Marwick and most recently at RSM McGladrey, Inc. As a consultant, John assisted clients with sales/use, income/franchise, personal/real property, intangible and unclaimed property tax audits and appeals. John also assisted clients with refund reviews, corporate restructuring, compliance studies, nexus studies, voluntary disclosure and sales tax software implementation. John also worked 2 years with a long distance telecommunications provider in Dublin, Ohio as a state and local tax manager responsible for audits, appeals and state and local sales/use, personal/real property and income/franchise tax compliance. B.S., Otterbein College Paul R. Caja, Vice President Taxation, MTD Products, Inc. P.O. Box 368022, Cleveland, Ohio 44136-9722 paul.caja@mtdproducts.com 330.558.3304 Paul has over twenty years of tax experience, most of which were with the public accounting firms of Ernst & Young, LLC and PricewaterhouseCoopers, LLC. Paul managed a variety of SEC and privately held accounts. His experience ranges from running a significant outsource engagement to overseeing the financial provisions on large SEC clients. Paul has significant experience in compliance, planning and financial reporting as it relates to state and local, federal and international taxes. Paul has also served as the Federal Tax Manager for American Greetings, Inc. and in his current position at MTD Products, Inc. is responsible for all tax related duties of the Ohio-based corporation. Paul is a certified public accountant and a member of American Institute of Certified Public Accountants as well as the Cleveland chapter of the Tax Executives Institute. Paul received his Bachelors of Science in Accounting from Indiana University and he received his Masters of Taxation from Akron University. David L. Cook, Director – State & Local Taxes, PricewaterhouseCoopers, LLP 200 Public Square, 18th Floor, Cleveland, Ohio 44114 david.l.cook@us.pwc.com 216.875.3027 David is a Director in PwC’s Cleveland tax practice and is responsible for SALT consulting activities in Cleveland and northern Ohio, as well as the Pittsburgh, Buffalo and Rochester markets. He has 18 years of experience serving publicly traded and privately held companies in the manufacturing, service, retail and distribution industries. David specializes in multi-state strategic income and franchise tax planning and restructuring, and also has significant experience with merger and acquisition planning, audit and appeal resolution, and property tax services. He also has extensive project management experience on large-scale SALT restructuring projects. David has a Bachelors of Business Administration degree from the University of Michigan and is a CPA. He has been a speaker at local tax conferences and seminars sponsored by the Ohio Society of Certified Public Accountants, the Tax Executives Institute, and the Manufacturers’ Education Council. He is a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants.
Biographical Information Laura M. Stanley, Mgmt. Analyst Supervisor, CAT Div., Ohio Department of Taxation P.O. Box 530, Columbus, OH 43216 Laura_Stanley@tax.state.oh.us 614.644.5764 Laura Stanley is a Management Analyst Supervisor in the Commercial Activity Tax (CAT) Division, and assists Sarah O’Leary in her capacity as Legal Counsel of the CAT, Motor Fuel, and Excise Tax Divisions for the Ohio Department of Taxation. Laura’s career with the Ohio Department of Taxation began just four years ago which is why this biography is very short. As a Management Analyst Supervisor, Laura is instrumental in several projects in the CAT Division. Laura graduated from The University of Akron in Akron, Ohio with a Bachelors of Science in Political Science & Criminal Justice and an Associate of Applied Science in Criminal Justice Technology. In May of 2009, Laura earned her J.D. from Capital University School of Law in Columbus, Ohio. Michael R. Baker, SALT Director, RSM McGladrey Inc. 1001 Lakeside Ave. E. Ste. 1400, Cleveland, Ohio 44114 michael.baker@mcgladrey.com 216.798.3265 Mike has eighteen years of focused experience in state and local tax issues. Prior to joining RSM McGladrey Inc., Mike was with Plante & Moran serving as their Ohio State & Local Tax Leader. Previous to that Mike spent six years as an attorney with the Ohio Department of Taxation. While there, he specialized in sales, use, and corporation franchise tax issues. Mike currently serves a variety RSM McGladrey Inc. clients focusing on manufacturing, consumer products and the financial services industries. His experience has given him a thorough knowledge of Ohio taxation and multi-state corporate income taxation and planning. Mike has authored numerous articles and is a frequent speaker on state and local taxation topics. Mike is admitted to the Ohio Bar and is a member of the American and Ohio Bar Association Taxation Committees. As well, Mike is a member of the taxation committee of the Ohio Chamber of Commerce. Mike received his Bachelors of Science from Bowling Green University and he received his J.D. from Capital University Law School.
Page 1: Ohio Tax Workshop S Ohio CAT, Nexus
Page 5 and 6: Presenters Michael Baker • State
Page 7 and 8: LL Bean Case / Constitutional Nexus
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2011 Ohio Tax Conference Ohio Comme
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11. Government contracts 2011 Ohio
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32. Oil Exchanges 2011 Ohio Tax Con
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42. Rewards points program 2011 Ohi
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52. Foreign common owner 2011 Ohio
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