Minnesota Business Tax Education Program Providing taxpayers with a basic understanding of Minnesota sales and use tax laws

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1 Minnesota Business Tax Education Program Providing taxpayers with a basic understanding of Minnesota sales and use tax laws Instructors for Sales and Use Tax Classes Amber Hubbard Effective date: 12/23/2014 Amber works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Science degree in Accounting from Minnesota State University Mankato. Amber has more than 7 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She Basic Minnesota Sales and Use Tax (Mankato) Antonette Johnson Effective date: 6/2/2014 Antonette works for Minnesota Revenue as a Training Consultant, Senior. She has a Bachelor of Science degree in Accounting from Winona State University. Antonette has more than 20 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She teaches the following classes: Minnesota/Wisconsin Border Issues (Onalaska, Wis.) Christine Milosevich Effective date: 1/30/2015 Chris works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Science degree in Accounting from Franklin University and holds an active CPA license. Chris has more than 9 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She Minnesota/Wisconsin Border Issues (Duluth) Colleen Kelly Effective date: 12/21/2011 Colleen works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. Colleen was the lead worker of the Capital Equipment and Purchaser Claims for Refunds for 12 years. She has more than 20 years of experience educating Minnesota taxpayers through processing claims, MBE classes, and presentations. She Capital Equipment and Industrial Production (St. Paul) Dan Heitzman Effective date: 4/1/2013 Dan works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. He has a Bachelor of Science degree in Accounting and Finance from the University of Wisconsin Superior. Dan has been with the department for more than 9 years. He Basic Minnesota Sales and Use Tax (Duluth and Grand Rapids) David Herzberg Effective date: 12/19/2014 David works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. He has a Bachelor of Science degree in Accounting and Economics from St. Cloud State University and a Masters of Business Administration from the University of Phoenix. David has been with the department for more than 15 years and worked in public accounting for two years prior to working for the state. He Basic Minnesota Sales and Use Tax (St. Cloud and Willmar) (Rev. February 2015)

2 David Steines Effective date: 7/21/2014 David works for the Wisconsin Department of Revenue as a Revenue Tax Specialist. He has a Bachelor of Science degree in Accounting from the University of Wisconsin Eau Claire and a Bachelor of Science degree in Business Administration from the University of Wisconsin Stout. David has 6 years of experience educating Wisconsin taxpayers through audits and presentations on sales and use, individual income, and corporate franchise taxes. He Minnesota/Wisconsin Border Issues (Hudson, Wis.) Deanna Statz Effective date: 7/21/2014 Deanna works for Minnesota Revenue as a Training Consultant, Senior. She has an Associate of Arts degree in Social Services and a bachelor s degree in Accounting. Deanna had more than 10 years of accounting experience prior to joining the department and more than 6 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She teaches the following classes: Basic Sales and Use Tax (St. Paul) Minnesota/Wisconsin Border Issues (Hudson, Wis.) Dustin Sherritt Effective date: 2/3/2015 Dustin works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. In his current position, he is the liaison for Minnesota State Agencies with the Sales Tax Division and the JOBZ Coordinator. He has a Bachelor of Science degree in Business Administration from University of Wisconsin-River Falls. He is also an MBA candidate from the University of Minnesota, Carlson School of Management. Dustin has more than 7 years of experience educating Minnesota taxpayers through audits, classes, and presentations. He Sales and Use Tax for Minnesota State Agencies (St. Paul) Gary Martin Effective date: 6/2/2014 Gary works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. He has a M.B.A. from Drake University and a Bachelor of Science degree in Government from Northwest Missouri State University. Gary has more than 6 years of experience educating Minnesota taxpayers through audits, classes, and presentations. He Capital Equipment and Industrial Production (Mankato, Owatonna, Rochester, St. Cloud and St. Paul) Gretchen Scharmer Effective date: 6/2/2014 Gretchen works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Arts in Business with an emphasis in Accounting from Columbia College in Aurora, Colorado. Gretchen has more than 16 years of experience educating Minnesota taxpayers through audits, classes, and presentations in Southwest Minnesota. Prior to that she had 5 years of experience auditing hospitals for the Medicare program. She teaches the following classes: Basic Sales and Use Tax (Marshall) Minnesota/South Dakota Border Issues (Sioux Falls, S.D.) Minnesota/South Dakota Contractor Border Issues (Sioux Falls, S.D.)

3 James Douglas Effective date: 6/2/2014 James works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. He has Bachelor of Science degree in Finance and a double minor in Accounting and Spanish from Minnesota State University Mankato. James has 13 years of experience educating Minnesota taxpayers through audits, information visits, presentations, and answering phone calls. James also serves as an officer in the Minnesota National Guard. He is a Level III Certified Contracting Officer and has completed three overseas deployments. He teaches the following classes: Basic Minnesota Sales and Use Tax (St. Paul) Capital Equipment and Industrial Production (Mankato, Owatonna, Rochester, St. Cloud and St. Paul) Jay Suen Effective date: 7/22/14 Jay works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. He has Bachelor of Science degree in Economics from the University of Minnesota. Jay has more than 9 years of experience educating Minnesota taxpayers through audits, classes, and presentations. He teaches the following class: Capital Equipment and Industrial Production (Mankato, Owatonna, Rochester, St. Cloud and St. Paul) Jean Person Effective date: 3/7/2012 Jean is the Business Education Coordinator for the South Dakota Department of Revenue. She is responsible for the department's educational outreach services and in-house training of Department of Revenue staff. Jean designs, schedules, and conducts taxpayer and employee training classes, tax seminars and interagency events. She serves as the department liaison for local multi-agency events such as Small Business Workshops, seminars for business organizations, and joint tax seminars with other states. Jean received a Bachelor of Science degree in Secondary Education with a major in English and a minor in Speech/Drama from Dakota State University. She teaches the following classes: Minnesota/South Dakota Border Issues (Sioux Falls, S,D,) Minnesota/South Dakota Contractor Border Issues (Sioux Falls, S,D,) Jeff Gintz Effective date: 12/16/2014 Jeff works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. He has Bachelor of Science degree in Business Management from Southwest Minnesota State University in Marshall. Jeff has 2 years of experience educating Minnesota taxpayers through audits and presentations. He John Quinlan Effective date: 6/1/2011 John works for the North Dakota Tax Department as a Compliance Officer. He has a Bachelor of Arts degree in Business Administration from Valley City State University. John has more than 30 years of experience educating North Dakota taxpayers through classes, and presentations including: Minnesota/North Dakota Border issues; North Dakota/South Dakota Border Issues; Business Update Workshops for the North Dakota Chambers of Commerce; Small Business Development Centers in North Dakota; North Dakota Rural Telephone Association; North Dakota Society of CPAs; and the United Tribes Technical Education Center tax class. He Minnesota/North Dakota Border Issues (Fargo, N.D.)

4 John Ruhland Effective date: 12/4/2014 John works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. He has Bachelor of Arts degree in Business Administration with a concentration in Management from the University of St. Thomas in St. Paul. John has 2 years of experience educating Minnesota taxpayers through audits, workshops, and presentations. John also has a purchasing and retail background. He Kara Dombrock Effective date: 10/21/2014 Kara works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Science degree in Accounting from St. Catherine University in St. Paul. Kara has more than 8 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She teaches the following class: Basic Minnesota Sales and Use Tax (Rochester and Owatonna) Kristi Doyle Effective date: 1/27/2015 Kristi works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. Kristi has more than 21 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She teaches the following classes: Basic Minnesota Sales and Use Tax (Detroit Lakes) Minnesota/North Dakota Border Issues (Fargo, N.D.) Luke Hatleli Effective date: 10/21/2014 Luke works for Minnesota Revenue as a Revenue Tax Specialist, Intermediate. He has a Bachelor of Arts degree in Economics from the University of Minnesota in Minneapolis. Luke has more than 7 years of experience educating Minnesota taxpayers through audits, classes, and presentations. He Basic Minnesota Sales and Use Tax (Rochester and Owatonna) Marlaine Willms, CPA Effective date: 7/22/2014 Marlaine works for the Wisconsin Department of Revenue as a Field Auditor. She has an M.B.A. and a Bachelor of Science degree in Accounting from the University of Wisconsin La Crosse. Marlaine has 24 years of experience educating Minnesota and Wisconsin taxpayers through audits, workshops, and presentations. She Minnesota/Wisconsin Border Issues (Duluth) Marsha Helfman Effective date: 6/2/2014 Marsha works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. She has a Bachelor of Science degree in Accounting and Forensic Accounting and a Master of Science degree in Accounting from Franklin University in Columbus, Ohio. Marsha has more than 4 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She teaches the following classes: Basic Minnesota Sales and Use Tax (Duluth and Grand Rapids) Capital Equipment and Industrial Production (Detroit Lakes, Duluth and Grand Rapids)

5 Michelle Gilster Effective date: 12/8/2014 Michelle works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. She has a Bachelor of Arts degree in Communication and Business Administration from the University of Minnesota - Duluth. Michelle has more than 18 years of experience educating Minnesota taxpayers through audits, collection cases, classes, and presentations. She Basic Minnesota Sales and Use Tax (St. Cloud and Willmar) Mona Shenouda Effective date: 6/2/2014 Mona works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. She received a Bachelor of Science degree in Accounting in 1986 from overseas. Mona has 10 years of experience educating Minnesota taxpayers through audits of manufacturers and other businesses, processing Capital Equipment and Purchaser Claims for Refunds, MBE classes, and presentations. She teaches the following class: Nicki Veith Effective date: 1/9/2015 Nicki works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Science degree in Finance from Minnesota State University Mankato. Nicki has more than 8 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She Basic Minnesota Sales and Use Tax (Mankato and Marshall) Nicole Miller Effective date: 2/2/2015 Nicole works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Science degree in Business Administration from North Dakota State University. Nicole has more than 4 years of experience educating Minnesota taxpayers through audits, workshops, and/or presentations. She teaches the following classes: Basic Minnesota Sales and Use Tax (Detroit Lakes) Minnesota/North Dakota Border Issues (Fargo, N.D.) Olga Tsygankova Effective date: 6/2/2014 Olga works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. She has a Bachelor of Science in Accounting from Metropolitan State University in St. Paul; a Bachelor of Science in Business Administration from Luhansk, Ukraine; and holds an active CPA license. Olga has more than 3 years of experience educating Minnesota taxpayers through audits, processing Capital Equipment and Purchaser Claims for Refunds, assisting the call center during the peak periods, and MBE classes. She teaches the following classes: Sales and Use Tax for Minnesota State Agencies (St. Paul) Scott Hanson Effective date: 7/25/2014 Scott works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. He has a Bachelor of Science degree in Finance from the University of Minnesota-Duluth. Scott has more than 7 years of experience educating Minnesota taxpayers through audits, processing claims, classes, and presentations. He Capital Equipment and Industrial Production (Detroit Lakes, Duluth and Grand Rapids)

6 Stacey Rohweder Effective date: 7/25/2014 Stacey works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. She has a Bachelor of Science degree in Accounting from the University of Wisconsin-Superior. Stacey has more than 7 years of experience educating Minnesota taxpayers through audits, processing claims, classes, and presentations. She Capital Equipment and Industrial Production (Detroit Lakes, Duluth and Grand Rapids) Sue Walz Effective date: 7/21//2014 Sue works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Arts degree in Accounting from the College of St Benedict, a Master s degree in Business Administration from St. Cloud State University, and an active CPA licensure. Sue has 21years of experience educating Minnesota taxpayers through audits, classes, and presentations. She teaches the following class: Basic Sales and Use Tax (St. Cloud) Tiffany Alden Effective date: 7/21/14 Tiffany works for Minnesota Revenue as a Sales and Use Tax Specialist, Intermediate. She has a Bachelor of Science degree in Accounting from Metropolitan State University and a M.B.A. from the University of Phoenix. Tiffany has 3 years of experience educating Minnesota taxpayers through audits, classes, and presentations. She Basic Sales and Use Tax (St. Cloud) Tracey Mueller Effective date: 7/21/2011 Tracey works for Wisconsin Department of Revenue as a Revenue Field Auditor 5. She has a bachelor s degree in Accounting from the University of Wisconsin La Crosse. Tracey has more than 14 years of experience educating Wisconsin and Minnesota taxpayers through business tax audits, presentations, and classes. She also has 14 years of managerial experience in various industries. She Minnesota/Wisconsin Border Issues (Onalaska, Wis.) Wendy Conlin Effective date: 8/14/2013 Wendy works for Minnesota Revenue as a Sales and Use Tax Specialist, Senior. She has a Bachelor of Science degree in Hospitality & Tourism Management from the University of Wisconsin - Stout and a Masters of Science in Management from Cardinal Stritch University. Wendy has more than 9 years of experience educating Minnesota taxpayers through audits, processing Capital Equipment and Purchaser Claims for Refunds, classes, and presentations. She Basic Minnesota Sales and Use Tax (Duluth and Grand Rapids)

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