STATE TAX KNOWLEDGE UPDATE (62 ITEMS) - MAY 2, 2018

The following are state tax and business developments I have curated since April 11th, 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. Legislative Session Review: Idaho

  2. Legislative Session Review: Arkansas

  3. Maryland Legislature Sends Single-Sales Factor Bill to Governor

  4. Oklahoma Enacts Marketplace Sales Legislation

  5. Oregon Updates IRC Conformity, Repeals Tax Haven Law

  6. Oregon Extends Interstate Broadcaster Apportionment Provisions

  7. Maine Amends Headquarters Credit, Other Provisions

  8. Enacted Oklahoma Marketplace Sales Legislation Detailed

  9. Virginia Allows Modified Apportionment Factors for Certain Companies

  10. New York Enacts Budget With IRC Conformity, Other Changes

  11. Nebraska Updates IRC Conformity

  12. Tennessee Allows Financial Asset Managers to Elect Single Receipts Factor Apportionment

  13. New Arizona Law Updates State Conformity to Some Provisions of IRC

  14. Texas Comptroller Reminds that Tax Amnesty Program will Run from May 1 to June 29 and Provides for Potential Waiver of Penalties and Interest

  15. Connecticut Administrative Guidance Discusses Treatment of IRC Sec 965 Federal Repatriation Transition Tax

  16. New York 2018-2019 State Budget Bill Addresses Treatment of Some Provisions of the 2017 Federal Tax Reform Act

  17. New Oregon Law Updates State Conformity to IRC for Specific Provisions and Extends Sunset Date of Modified Apportionment Regime for Interstate Broadcasters

  18. New Alabama Law Requires Certain Marketplace Facilitators to Collect and Remit Tax or Else Adhere to Information Reporting Requirements

  19. Oregon Enacts Qualified Business Income Addition

  20. Kentucky Enacts Apportionment Formula, Rate, Other Changes

  21. Kentucky Broadens Sales Tax Base, Hikes Cigarette Tax, Makes Other Changes

  22. Digital Tax Arguments Focus on Role of Congress, Compliance Costs

  23. Insight: ‘Wayfair: Covering the Waterfront—Amicus Briefs Supporting Respondents

  24. A Brief History of the Biggest State Tax Case in a Generation

  25. Rhode Island Discusses Treatment of IRC Sec. 965 Income

  26. South Dakota v. Wayfair - TTR Explains What Tax Technology Options Really are Available

  27. No Simple Story About Tax Bill’s Impact on States

  28. Cap on the State and Local Tax Deduction Likely to Affect States Beyond New York and California

  29. State & Local Tax Advisory: The Supreme Court Weighs a New State Tax Nexus Standard, Again | Alston & Bird LLP

  30. New Mexico Administrative Hearings Office Issues Timely Opinion Regarding State Taxation of Subpart F Income and Dividends from Foreign Affiliates

  31. Oregon Taxpayers Denied Use of MTC’s Apportionment Formula

  32. Kentucky Might Require Combined Reporting, Many Tax Changes

  33. Virginia Enacts Subtraction for REIT Income

  34. The Tax-Savvy Company Restructuring

  35. Adopt or adapt? New IRS partnership audit rules affect states

  36. Legislative Session Review: Florida

  37. New Jersey Permits Dedicated Prepayment of Anticipated Taxes

  38. Maryland Phases in Single-Sales Factor Apportionment Formula

  39. Legislative Session Review: Nebraska

  40. New Arizona Law Allows Some Taxpayers to Bypass OAH Process and Appeal Tax Dispute Directly to Board of Tax Appeals

  41. Arizona DOR Issues Notice Regarding Certain Fiduciary Return Filers with IRC Sec 965 Repatriation Income for 2017 Tax Year

  42. California FTB Issues Fourth and Final Report to Legislature on Recently Enacted Federal Tax Reforms

  43. New Maryland Law Phases in Single-Sales Factor Apportionment for Corporate Income Tax Purposes

  44. New Nebraska Law Provides Adjusted Basis Computation for Certain IRC Sec 179 Depreciable Property

  45. New Hampshire DOR Administration Issues Report on How 2017 Federal Tax Reforms May Affect State Income Taxation – New Law Revises Effective Dates of Tax Rate Changes Enacted in 2017

  46. New York City Memo Explains Deemed Repatriation Income under GTC, BTX, and UBT

  47. Pennsylvania DOR Discusses Application of IRC Sec 965 RTT to State CNIT

  48. Rhode Island Division of Taxation Provides Guidance on Treatment of IRC Sec 965 Income for Individuals and Pass-through Entities

  49. MTC Approves Hearing Officer Report on Apportionment Regulation Amendments

  50. Ohio Supreme Court Overturns Reduced NOL Credit

  51. THE BEST AND WORST OF SALES TAX ADMINISTRATION

  52. Conformity with federal tax reform will result in an estimated state corporate tax base increase of about 12% for the first ten years

  53. FY 2019 STATE BUDGET STATUS

  54. NCSL: REMOTE SALES TAX COLLECTION ANALYSIS & OPINION

  55. Years of work to simplify the collection of remote state sales taxes may soon pay off.

  56. Kentucky legislature overrides Governor's veto of tax plan

  57. Florida Explains Treatment of Repatriation Income

  58. Kentucky Requires Combined Reporting in Tax Reform Bill

  59. Pennsylvania Explains Treatment of Repatriation Income

  60. Alabama Provides Guidance on IRC Sec. 965 Repatriation Income

  61. Kentucky Clarifies Definition of Prewritten Computer Software

  62. Kentucky Enacts Combined Reporting

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 issueYou 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.

Wayfair v. South Dakota - What is the Practical Issue?

I just finished reading the transcripts for the Oral Arguments in the Wayfair v. South Dakota (U.S. Supreme Court case). Despite all of the arguments, discussion and debate, one practical, simple matter came into focus - this whole thing is about whether a business (small or large) will have to complete sales tax compliance in 45 states (plus D.C.) or simply the one state it has a physical presence in. Obviously, the facts differ by company as some have a physical presence in several states or all states. But I am talking about those companies who have a physical presence in 1 or a handful of states. If South Dakota wins this case, that company's sales tax compliance burden goes from 1 state to 45 states (plus D.C.). And since most businesses (yes, even brick and mortar businesses) have a website, the sales tax compliance burden will increase on ALL businesses. Does that meet constitutional muster? Does that NOT increase burdens on interstate commerce?

As some of the Justices said - this is not a physical presence problem, this is the state's inability to collect use tax problem. I urge the Court to not transfer the state's problem, and burden Internet commerce. If states can't collect the tax, maybe they should impose a different tax they can collect.

P.S. - I have been reading lots of articles, posts about the case and the Oral Arguments. I have also read all of the briefs. If you would like more resources regarding this issue, check out the LEVERAGE SALT Linkedin group for several resources. 

STATE TAX KNOWLEDGE UPDATE (54 ITEMS) - APRIL 11, 2018

The following are state tax and business developments I have curated since March 13th, 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. Idaho Enacts Tax Reform Legislation

  2. Washington Revises Nexus Rules

  3. California Issues Notice Regarding Processing Docketed Protests

  4. Vermont Gives Income Tax Nexus Examples

  5. Wyoming Exempts Cryptocurrencies

  6. New Idaho Law Generally Updates State Conformity to IRC and Selectively Updates Conformity to Some Federal Tax Code Provisions and Decouples from Others

  7. Idaho State Tax Commission Grants Taxpayer Request for Use of Alternative Apportionment Method on Gain from Sale of LLC Interest

  8. North Carolina DOR Explains Classification as a Holding Company for Franchise Tax Purposes and Qualifying for 150K USD Tax Liability Cap

  9. Receipts from Service Contracts Must be Sourced In-State for CAT Purposes Because Underlying Property Tied to Services is Located in Ohio

  10. Vermont Department of Taxes Issues Nexus Bulletin Including List of Nexus-Creating Activities

  11. Case Challenging Economic Presence Administrative Rule is On Hold Pending the Outcome of US Supreme Court Litigation Involving Quill Physical Presence Standard in Tennessee

  12. Washington DOR Issues Regulatory Amendments Reflecting 2017 Legislation that Expands Business and Occupation Tax Economic Nexus Provisions

  13. State Tax Reform Opportunities and Challenges: The STAR Partnership

  14. Business Income Tax Collections FF(3.19.2018)

  15. Emergency Regulations Adopted for Appeals From CDTFA

  16. Preliminary CA Report on IRC Conformity Revised

  17. New York Allows Withdrawal of Group Election in Some Cases

  18. California Releases Summary of 2017 Federal Legislation

  19. Utah Enacts Tax Rate Cuts, Single Sales Factor Apportionment

  20. Florida Enacts IRC Conformity, Rate Reduction

  21. Virginia Court Confirms “Subject to Tax” Exception Decision

  22. Individual Income Insights: Highlights of the ABA and IPT Advanced Income Tax Conference in New Orleans

  23. Extras on Excise: U.S. Supreme Court to Decide Whether to Review Loudoun County BPOL Case, Possibly Adding a Second Major State Tax Case to its Docket

  24. New York allows withdrawal of certain combined elections by June 1

  25. Florida updates conformity to IRC; rate reduction possible

  26. New Florida Law Updates State Conformity to IRC, Extends Bonus Depreciation Decoupling, and Includes Contingent Corporate Income Tax Rate Reductions

  27. New Georgia Law Decouples from 2017 Tax Reform Act’s GILTI Provisions

  28. New Idaho Law Generally Updates State Conformity to Federal Bipartisan Budget Act of 2018

  29. Illinois DOR Discusses Recently Enacted Federal Tax Reforms - Specifically State Reporting Requirements Involving the New Foreign Income Deemed Repatriation Transition Tax

  30. New Jersey Tax Court Reaffirms that Tech Company Foreign Source Income that is Not Taxable for Federal Purposes is Not Taxable under CBT

  31. Memo Explains Limited-Time Withdrawal Procedure from Some Commonly Owned Group Elections in New York

  32. Utah New Law Permits Corporations to Pay Tax on IRC Sec 965 Deferred Foreign Income in Installments, Lowers Corporate Tax Rate, and Expands Mandated Single Sales Factor Apportionment

  33. Virginia Supreme Court Holds that Intercompany Royalty Payments Must be Taxed in Another State to Qualify for Subject-to-Tax Addback Exception Once More

  34. New Idaho Law Imposes Remote Seller Click-Through Nexus Provisions

  35. Indiana New Law Provides that Remote Access Software is Not Subject to Tax

  36. Louisiana Trial Court Holds that Online Marketplace Facilitator Must Collect Local Sales and Use Taxes on Third-Party Retailer Online Sales

  37. Arizona Changes Multistate Service Provider Apportionment Rules

  38. Illinois Proposes Addition Adjustment for FDII and GILTI

  39. Alabama Changes Income Tax Filing Thresholds

  40. Oklahoma Caps Personal Itemized Deductions

  41. Florida Enacts Tax Rate Reductions and Modifications

  42. COST: Tennessee Testimony on Federal Tax Reform Conformity

  43. New Hampshire’s Internet Sales Tax Fight Continues

  44. New Wisconsin Law Updates State Conformity to IRC and Couples and Decouples from Various Provisions of the 2017 Federal Tax Reform Act

  45. New Utah Law Revises Certain Single Sales Factor Apportionment Method Provisions

  46. New Ohio Law Updates State Conformity to IRC

  47. New York City Memo Explains Limited-Time Withdrawal Procedure from Some Commonly Owned Group Elections

  48. New Arizona Law Includes Sales from Intangibles in Defining Multistate Service Providers that May Elect Use of Special Sales Factor Sourcing Provisions

  49. Louisiana: Online marketplace provider required to collect sales tax

  50. Legislative Session Review: Wisconsin

  51. Wisconsin Tackles IRC Conformity

  52. Arizona Updates IRC Conformity

  53. Kentucky Governor Vetoes Major Tax Legislation

  54. Corporate Close-Up: Alabama Pass-Through Entity Owners, Rejoice! Why You May be Entitled to a Refund for The 2013 Through 2017 Tax Years

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 issueYou 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.

STATE TAX KNOWLEDGE UPDATE (70 ITEMS) - MARCH 13, 2018

The following are state tax and business developments I have curated since February 7th, 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. Sweeping New Iowa Tax Policy Unveiled

  2. Idaho Enacts New IRC Conformity Date

  3. Georgia Introduce IRC Conformity Bill

  4. West Virginia Passes Federal Conformity Bill

  5. Sales Subject to Indiana Throwback Rule

  6. Idaho Sends IRC Conformity Legislation to Governor

  7. Kansas Might Repeal Multistate Tax Compact Provisions

  8. Corporate Close Up: D.C. Denies Big Oil Summary Judgment on Multimillion-dollar Chainbridge Transfer Pricing Case

  9. Tax Reform Friday: High Income Tax States Strike Back Against Limitation of State Tax Deduction

  10. Individual Income Insights: Many States Mulling Conformity to “Fit In”

  11. Extras on Excise: States are Smitten for Fuel Tax Revenue

  12. Sales Tax Slice: Sourcing Online Purchases from Physical Stores

  13. Effective NOL Planning in Light of Tax Reform | Tax Executive

  14. Pennsylvania DOR Issues Non-Participation Penalty Assessments to Delinquent Taxpayers that Failed to Partake in 2017 Tax Amnesty Program

  15. The Empire State is Open for Business – Overview of Select New York Credits and Incentives

  16. Nexus Considerations: Navigating the "Kill Quill" Revolt

  17. District of Columbia Confounds Opposition to Its Transfer Pricing Strategy

  18. Implications to Illinois Repeal and Replacement of Its Unclaimed Property Act

  19. Louisiana Governor Calls Special Session to Address Fiscal Cliff

  20. COST: State-by-State Scorecard Summaries and State Legislative Targets

  21. 2018 State Tax Amnesty Programs

  22. 2017 State Tax Amnesty Programs (in case you missed it)

  23. COST’s Opposition to House Bill 2489, Retroactive Repeal of Multistate Tax Compact Provisions

  24. COST’s Opposition to Senate Bill 227, Mandatory Unitary Combined Reporting

  25. California Issues Out-of-State Voluntary Disclosure Application

  26. Idaho Enacts New IRC Conformity Date

  27. Tax Reform Friday: Idaho and West Virginia Take Differing Approaches to I.R.C. Conformity Post-Pub. L. No. 115-97

  28. West Virginia IRC Conformity Date Updated

  29. Virginia Enacts IRC Conformity Legislation

  30. Corporate Close-Up: California Holds LLC Member Responsible for Entitys Tax Liabilities

  31. Extras on Excise: By Taxing Uber and Other TNCs, Alabama Joins the Club

  32. Corporate Close-Up: New York City Tribunal Rules on Sourcing of Services from Subscription-Based Consulting

  33. Property Tax Post: Payment in Lieu of Tax Already a Success?

  34. Individual Income Insights: Many States Mulling Conformity to “Fit In”

  35. Court or Congress? State Online Sales Tax Power Set for Change

  36. Update: Companies Face Setback in Challenge to District of Columbia’s Use of Chainbridge Transfer Pricing Method

  37. Congress Extends Tax Incentives for Energy Production and Conservation

  38. 2018 STATE LEGISLATIVE SESSION CALENDAR

  39. MTC Files Brief in Support of South Dakota’s Petition in Wayfair Case

  40. Could States Fix The SALT Deduction Cap By Taxing Pass-Throughs and Giving Their Owners A Credit?

  41. Ohio Department of Taxation Reissues Release on Nexus Standards and Filing Safe Harbors for Pass-Through Entities

  42. Partnership Not Liable for Nonresident Partner’s NJ Tax

  43. Michigan Explains Apportionment of Industrial Processing Exemption

  44. Federal Tax Reform—Multistate Tax Considerations and Conformity

  45. Colorado DOR Holds that Alternative Apportionment is Warranted Under Taxpayer Provided Facts

  46. District of Columbia CFO Addresses How Recently Enacted Federal Tax Reforms May Affect Some Taxation in the District

  47. New Idaho Law Specifies 120-Day Timeframe to Report Federal Tax Audit Adjustments

  48. New Virginia Law Updates State Conformity to IRC and Decouples from Some Provisions of the 2017 Federal Tax Reform Act

  49. New West Virginia Law Updates State Conformity to IRC

  50. US Supreme Court Schedules Oral Arguments in Case Challenging the Constitutionality of Remote Seller Economic Nexus Law for April 17

  51. Colorado DOR Issues General Information Letter Addressing Certain Remote Seller Notice and Reporting Requirements

  52. South Carolina DOR Announces Acceptance of Retail Sales Tax Applications from Third-Party Suppliers of Products Sold via Online Marketplace Provider Website to In-State Purchaser

  53. Could Colorado actually simplify its sales tax system? Let's hope so.

  54. Tax Reform Friday: More Tax Reform Bills and Proposals; Texas v. ACA–Round 2

  55. Corporate Close-Up: ‘Kill Quill’—What the End of Quill Would Mean for Corporate Income Taxpayers

  56. Georgia Enacts IRC Conformity Update, Rate Cut

  57. Michigan Keeps Personal Exemptions

  58. Oregon Tax Bill Includes IRC Conformity

  59. Illinois Introduces Marketplace Fairness Act

  60. Alabama Tax Amnesty Program Enacted

  61. New Alabama Law Requires 2018 Amnesty Program Providing for Potential Waiver of Interest and Penalties

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

  63. California FTB Explains Refund Claim Procedures Pursuant to 2017 Appellate Court Ruling

  64. New Georgia Law Updates State Conformity to IRC

  65. Illinois DOR Addresses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

  66. New Michigan Law Generally Updates State Conformity to IRC and Permits Taxpayer Election to Conform to IRC in Effect for Tax Year

  67. Partnership Not Liable for Out-of-State Limited Partner CBT in New Jersey

  68. Connecticut DOR Services Sends Use Tax Notices to Online Customers Based on Information Provided by Online Retailers

  69. Chart of States with and without State Tax Tribunals (as of 2/3/16)

  70. Florida Reaches Agreement on IRC Conformity, Other Tax Issues

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 issueYou 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 #8 - REBECCA PAULSEN

As I mention on my site, I have been interviewing state tax professionals across the country and 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.

I have 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 Rebecca Paulsen, Vice President | Senior State Tax Director at U.S. Bank in Minneapolis. 

  1. Birthplace: Johannesburg, South Africa

  2. Education: Bachelor's degree in accounting, Saint Mary’s College; Master’s degree in taxation, University of Notre Dame

  3. Career: 10 years in public accounting; 19 years in corporate tax in financial services companies; owned my own accounting firm for a couple years early on

  4. Best Career Move: joining the US Bank Corporate Tax Department

  5. Career Goals: to shape public policy in the SALT arena – if I can work myself out of a job by making state tax simple and reasonable for both taxpayers and collectors, then I will have succeeded.  I am a realist, though, so I will be happy if I can make it a little better in my sphere of influence. 

  6. Best advice ever received: was on the golf course:  “you are not good enough to be that p___ed off.”  Best work advice – from President Ronald Reagan (not in person) “Surround yourself with the best people you can find, delegate authority, and don’t interfere as long as the policy you’ve decided upon is being carried out.” I try to do this every day.

  7. Most difficult situation faced on the job: being told about a rumor, and simultaneously being told not to refute it.

  8. Career tip for students: Listen more than you talk.  Respect your elders – experience is more valuable than book smarts.  Spend a lot less than you earn.

  9. Role models: Aside from my parents, two female attorneys, with whom I still work – one in Missouri, and one in DC.  I won’t name them, because they will probably see this, and will not want to be outed.  They are who I wanted to be when I grew up – before life came along and changed my plans.  They are smart, articulate, organized, generous, principled, and fiercely loyal.  I love them dearly.

  10. Family: A husband, three teenagers, two cats, and apparently, a skunk that lives in my barn.

  11. Pastimes: Watching my kids play hockey, competing in random tests of physical endurance (I have run a marathon, competed in a triathlon, and finished several “mud runs”), refereeing soccer games (U12 – U19), reading, cooking, brewing beer, and trying mightily to grow edible things in my garden.

  12. Most memorable book: Atlas Shrugged.  Just read it.

  13. Favorite restaurant: Hell’s Kitchen – in Minneapolis.  Get the Juevos Rancheros.  With bacon.

  14. Ideal vacation: I honeymooned in Samoa and Tonga – if I ever get the chance to go back to Tonga, I might only get a one way ticket.  

I hope you enjoyed meeting Rebecca.

Thank you Rebecca for sharing.

INTERVIEW #7 - ADAM KRUPP (INDIANA DOR COMMISSIONER)

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.

I have 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 Adam Krupp, the Commissioner of the Indiana Department of Revenue and former BigLaw attorney. Adam is a very active and forward-thinking Commissioner. His story and path is unique and I think you will find his interview very informative and insightful.

  1. Birthplace: Rockledge, Florida

  2. Hometown:  Plymouth, Indiana

  3. Education: Bachelor’s degree (Purdue University, 2000) – Majors: Speech Communication, Theatre Education; Minor: English; J.D. (Indiana University McKinney School of Law, 2004)

  4. Career: 18 years, starting as a high school English teacher and Speech/Debate coach in southern Indiana, followed by private law practice with two New York law firms, with multiple stops in Indiana state government employment along the way (including: clerking for the Indiana Court of Appeals, serving as in-house counsel for an social services agency, general counsel for the Bureau of Motor Vehicles, special counsel for then-Governor Mike Pence, and now commissioner of the Department of Revenue). I have been an adjunct professor for the IU law school, as well.

  5. Best Career Move: Without a doubt, my best career move was making the tough decision to leave teaching to head back to school. As much as I enjoy teaching, generally, I needed a few more years to mature – graduating from college in 3 years to start teaching high school at 21 was not ideal, in hindsight – and to find my role in this world. That change presented me with an opportunity to live and work in New York City, which was a dream growing up as a small-town kid in Indiana who wanted to be an actor. But instead of waiting tables or temping to leave time for auditions, I ended up wearing suits and walking into corporate boardrooms, buying tickets to stage productions as much as possible. I made great friends, career connections, and experienced a completely different and unique culture in another part of the country – the latter of which likely would not have occurred had I not left my teaching job to enter law school.

  6. Second Best Career Move: Leaving the private practice of law to commit myself to public service. The last few years have changed my life, and now I find myself doing something I truly love instead of worrying about how much money I can make by the time I’m 50. I’ve been blessed with the opportunity to impact millions of people through each stop in state government, and being a transformational change agent at my core, I believe I’ve had a positive impact each stop along the way – people have received Medicaid benefits much faster, had easier trips to the BMV, and are now experiencing better interactions with revenue agents who are here to assist and provide customer service as their primary objective (instead of collecting as much revenue as possible). When you’re put in a position to change the entire culture of an organization – in my case, multiple organizations – it is an incredibly rewarding, self-fulfilling experience.

  7. Career Goals: Leave each place in better shape than it was when I walked in the door; change the narrative that typically applies to state government employees and agencies; develop and inspire future organizational leaders; help Governor Holcomb put Indiana on the map.

  8. Best advice ever received: Stay true to yourself and good things will follow.

  9. Biggest challenge faced on the job: I gather the upcoming modernization project for the Department of Revenue will rank pretty high on the list, but we don’t actually start that 4-year implementation for another month or two, so I’ll point to the fact that on my third day as general counsel for Indiana’s BMV, I was essentially told by the administration that I needed to re-write Indiana’s motor vehicle code. At the time of my arrival, the agency had just been ripped to shreds publicly by an independent assessment performed by BKD, was sued in a multi-million dollar class action, and getting beat up in the press on a weekly basis. In addition to repairing the agency’s image and navigating through the problematic lawsuit, I somehow had to find time to re-write 1,000 pages of laws in 5 months … laws that I was reading for the first time. The only answer was to put in the time and get to work. 5 months later, after averaging 80 hours per week (at government pay!), I was lobbying for and testifying about a comprehensive re-write of the motor vehicle code in a 400+-page piece of legislation … plus, it was my first experience with Indiana’s General Assembly. Thankfully I had an experienced legislative director at my side to teach me the ropes of how that process works. I viewed that as the biggest challenge of my professional career. Today, I proudly display in my office a framed copy of the bill’s first page with the pen then-Governor Pence used to sign the bill into law.

  10. Career tip for students: Don’t stress out over what your immediate plan is for after graduation! I thought I had everything figured out, rushed to finish college in 3 years, and that career choice lasted one year. Then, I had it all figured out during law school and sure enough, life pulled me into multiple directions. Be open to opportunities that might not fit your 5-year plan. I’ve been the commissioner of the Department of Revenue for 13 months, and I can honestly say this job was nowhere on my radar 15 months ago … yet it’s been the most fun I’ve ever had, professionally. Truth be told, I purposely avoided all tax classes in law school because I *knew* I’d never have anything to do with tax other than once per year when I had to file mine. Oops?

  11. Role model: My sophomore speech/drama instructor, Dan Tyree. He went on to become assistant principal at my high school after I left and then superintendent of the community school system before retiring last year. He was a larger than life individual, Hall of Fame inductee in his field, and master motivator of kids like me. You wanted to mimic his confidence, excellence, and strive to meet his lofty expectations. He’s the reason I wanted to coach speech/debate, following in his footsteps, and even though teaching didn’t work out for me, we have remained close over the course of my 21 years since graduating high school. One of my proudest moments was being able to present him with the Sagamore of the Wabash last summer, an award from Indiana’s governor, recognizing his incredible career in public education (42 years), leaving a legacy that won’t be matched anytime soon.  

  12. Family: Wife (Rachel), Sons (Coleman - 4, Cassius - 5 months)

  13. Pastimes: Running, playing tennis, attending live sporting events (especially college basketball), and chasing my kids around the house. A prior chapter of my life would have included reading newly-published one-act plays and signing up for community theatre opportunities.

  14. Favorite movie: Rain Man. I could watch it every single day and not get tired of it; Dustin Hoffman’s character portrayal was legendary – at a time when nobody understood autism and many hadn’t even heard of it. It inspired me to want to become an actor, frankly. It has to be one of the top performances in film history!

  15. Favorite restaurant: Okay, this is going to sound ridiculous, but I really miss the Chirping Chicken on the Upper West Side in Manhattan. When I was a single guy, working insane hours, and lived near 72nd / Amsterdam, I probably grabbed late-night meals there 4-5 nights per week. The chicken sandwich was delicious, and they made special-order fries the way I liked them as soon as I walked in the door!  From time to time, they put a Gatorade with my order “on the house” because I looked so exhausted and the staff thought I needed a jolt. I loved that I could interact with the staff every time I walked in.  Customer service at its finest!

  16. Ideal vacation: I’m unaware of what a “vacation” is, since I haven’t really had one in several years, but I’m guessing it involves time away from work!  Ideally, the entire family is relaxing near an ocean, and I get to run on the beach to start each day. I have to be someplace warm to consider it a vacation – I become a more care-free, relaxed person when I can put flip-flops and shorts on and not feel pressure to check my email! That’s what my wife tells me, at least …

I hope you enjoyed meeting Adam.

Thank you Adam for sharing.