Michele M. Baisler

Background

Michele is a Director in KPMG’s Seattle Indirect Tax Practice.  She has more than twenty-five years of public accounting experience, providing state and local tax planning and consulting services to multi-state corporations.

Prior to joining KPMG, Michele spent five years as Indirect Tax Manager for a large multi-state retailer where she was responsible for administering sales tax compliance and managing all indirect tax audits.  Audit issues addressed included nexus, taxability, use tax accruals, and exemption certificate compliance.

Professional and Industry Experience

• Advising companies on issues related to multi-state indirect taxes with particular emphasis on Washington state business and occupation (B&O) tax, sales and use tax, and real estate excise tax.  
• Advising aircraft lessors on the indirect tax implications of buying, selling and leasing aircraft and aircraft components.
• Analyzing client activities to determine in what jurisdictions clients are subject to tax, including mulit-state analysis of sales tax collection obligations for remote sellers.
• Performing multi-state taxability studies including remote access software, software installation, software maintenance, Software-as-a-Service and other digital products.
• Drafting ruling requests to determine the tax consequences of clients’ business activities, contemplated transaction(s), and business entity restructurings. 
• Managing audits on behalf of clients and resolving issues arising from state and local tax examinations. Issues addressed included apportionment and sourcing, and B&O tax classifications.
•  Drafting appeals to state taxing authorities and tax appeal boards challenging audit determinations.
• Identifying client’s multi-state potential tax exposure, and resolving the tax exposure through voluntary disclosures with the applicable jurisdictions, both state and local.
• Providing refund analysis, with an emphasis on Washington B&O tax and issues related to apportionment. 
• Advising on the state indirect, recordation and property tax implications of corporate reorganizations and acquisitions.

Technical Skills

• Washington State – KPMG State Tax Resource Network Professional

Other Activities

• Business Advisory Council Member – Washington Department of Revenue
• KPMG Network of Women