Ronald Barnes

Experience

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  Owens Corning Fiberglas

  Jul 1987 - Mar 1991

  Manager Sales and Use Tax

  Managed the sales and use tax (transaction tax) functions for 40 states. These functions included sales and use tax audits, development of audit issues for appeal, negotiating reductions in audit assessments, representing the company at tax hearings and coordinating with outside legal counsel. Supervised the efforts of two subordinates who filed over 1,500 tax returns annually representing a liability in excess of $19 million. Provided advice and counsel to accounting, marketing, purchasing and engineering departments as well as plant management on sales and use tax matters.• Realized major savings through successful management of various state tax audits by developing audit issues and negotiating assessment reductions. A Texas sales tax audit was reduced from $3.5 million to $38,000.• Partnered with outside legal counsel before the Ohio Board of Tax Appeals. Analyzed audit work papers to develop legal issues, prepared exhibits and interviewed witnesses. The issue was the taxability of pre-production machinery and equipment. The resulting favorable decision yielded tax refund in excess of $370,000 and very large future tax savings. • Supervised the activities of outside consultants to determine use tax over payments. Tax refunds exceeded $3.4 million.• Implemented a centralized tax exemption certificate function which encompassed over 10,000 certificates. Show less

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  Weyerhaeuser

  Mar 1991 - Feb 1997

  Assistant Tax Manager, Sales and Use Taxes

  Managed the sales and use tax (transaction taxes) function for 17 western states including the state of Washington. Included in this function was the management of sales tax audits, audit negotiations and litigation. Responsible for providing advice and counsel on transaction tax and B&O tax questions to business customers.• Realized substantial savings through management of state sales tax audits. Developed audit issues and negotiated assessment reductions. One Washington audit assessment was reduced from a liability of $4 million to a credit of over $150,000. A California audit assessment was reduced from $8 million to under $150,000.• Successful in litigating audit tax issues resulting in substantial savings to Weyerhaeuser Co. businesses. Won a decision concerning the valuation and application of B&O tax on chemicals used in the Longview Pulp Mill. Savings amounted to $250,000 with substantial future benefits to the business. Received a cash award for this work. • Worked on a tax team which developed sales tax guidebooks for our business operations customers. The guidebooks help business operations determine the sales tax status of purchases of tangible property and/or services. Received a cash award for this project. Show less

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  The Boeing Company

  Feb 1997 - Mar 2010

  Professional SummaryManaged the S&U (Transaction Taxes), B&O and excise tax audit function for the Boeing Company at the corporate level and coordinated the audit efforts of four business tax offices to complete all scheduled audits in a timely manner. Negotiated audit settlements with state auditors favorable to Boeing. Provided advice and counsel regarding transaction tax matters to Tax and Operations Management. Reviewed Washington Sales and Use Tax legislation for its impact on Boeing’s Washington business. • Teamed with four S&U colleagues to review the purchases of general merchandise and services through the Shared Services Group purchasing system for 2007-2009. Purpose of the project was to determine accuracy of the Vertex tax software’s exemption functions and amount of use tax overpaid. Recovered overpaid use tax in the amount of $3.5 million. • Teamed with two S&U colleagues and 15 Accountants and Programmers from Sales Accounting to implement the Vertex Sales Tax Software project into the new sales reporting system. Provided the team with sales tax research and advice and counsel on tax questions. Also advice on tax invoicing requirements to customers and sales tax reporting to the Tax Department. Show less • Teamed with an S&U colleague and 15 members of the Commercial Airplane Division sales team, finance team, treasury team, outside programmers and Regional Directors in implementing a Revenue Management System (RMS) to manage and report the sales of airplanes to customers. Airplane sales are approximately $35 Billion/yr. Provided the Team with tax coding for sales tax and B&O tax to be used in the system. Also provided research on S&U Tax and B&O Tax exemptions as regards the sales of airplanes to airline customers and aircraft leasing companies and advice and counsel regarding the reporting of tax for compliance purposes. • Managed a refund effort in which I was teamed with 18 members of the Work Place Services Contract Team to review 400 construction contracts performed at 9 manufacturing sites in Washington for overpaid sales tax. Provided the Team with research expertise for sales tax manufacturing exemptions, advice and counsel for preparing the appeal for the auditor’s review including Law and Rule reference sites, narrative support for each contract and exhibits which support the contracts exempt status. Extensive negotiations with the auditors were required. Result was a refund of sales tax in the amount of $10 million. Show less Continued:• Managed a refund effort in which I was teamed with 3 members of the Integrated Defense Systems (IDS) Finance Group to obtain refunds of Washington B&O tax overpaid on defense contracts to the Federal Government. Provided research expertise in the area of B&O tax apportionment; advice and counsel for preparing the appeal for the auditor’s review including Law and Rule reference sites; narrative support for Boeing’s exemption position and exhibits which supported the B&O exempt status. Extensive negotiations with the auditors were required. Result was a refund of B&O tax in the amount of $25 million. Also trained two members of the IDS Tax Group in the area of Washington B&O tax during this refund effort. • Managed a Washington sales and use tax refund effort with a Tax Colleague and 6 members of the Tooling Group. Worked to obtain a refund of sales tax paid on Tools used in the manufacturing of commercial airplanes. Provided research expertise in the area of WA sale tax exemptions for machinery used in the manufacturing process; advice and counsel for preparing the appeal for the auditor’s review including Law and Rule reference sites; narrative support for Boeing’s exemption position; exhibits which supported the sales tax exempt status. Extensive negotiations with the auditors were required. Result was a refund of Sales tax amounting to $9 million. Show less Continued:• Implemented an audit and appeals tracking report, in EXCEL, which summarized 40 audits and 14 appeals by state, issues, amounts and dates which allowed the timely tracking and consequent completion of these audits and appeals in a timely manner.• Reviewed all WA Senate and House bills introduced during the legislative sessions regarding excise taxes over a five year period. Summarized the bill’s impact on The Boeing Company’s operations in Washington and provided this information to the Boeing Government Affairs Department. Received an award from Government Affairs for this work.• In reconciling the Boeing sales tax general ledger accounts (36 accounts), for the period 2000 – 2003, I determined that Boeing was overpaying sales tax on sales of airplane parts to customers. Resulting refunds filed in 20 states resulted in $4.5 million in refunds. Show less

  • Project Manager, Sales, Use and B&O Taxes

    Feb 1997 - Mar 2010

  • Project Manager, Sales Use and B&O Taxes

    Jan 2005 - Dec 2007

  • Project Manager, Sales, Use and B&O Taxes

    Jan 2001 - Dec 2004

  • Project Manager, Sales Use and B&O Taxes

    Feb 1997 - Dec 2000
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  Ste. Michelle Wine Estates

  May 2011 - now

  Tax Manager

  Professional SummaryExperienced and successful tax executive with over 20 years in managerial positions in the areas of multi-state sales and use tax (Transaction Taxes), business & occupation tax (B&O), state motor fuel taxes, Federal alcohol excise tax, Federal fuel excise tax, State alcohol excise taxes and local business licenses and property taxes. Highly proficient in researching multi-state sales, use and excise tax law, regulations, procedures, appeals and compliance. Extensive experience in managing all areas of sales and use tax functions including: audits (over 100 audits managed), successful at negotiating audit issues with auditors; highly proficient at researching the taxability of capital projects and corporate purchases; successful at managing audit appeals; experienced at managing audit litigations; experienced at tax planning and tax compliance. A proven track record in abating audit assessments and recovering overpaid taxes. Most proficient at planning and completing audits as scheduled. Experienced in working with cross functional management teams to minimize tax risk on corporate projects. Show less

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  St. Michelle Wine Estates

  May 2011 - now

  Tax Manager

  Professional SummaryExperienced and successful tax executive with over 20 years in managerial positions in the areas of multi-state sales and use tax (Transaction Taxes), business & occupation tax (B&O), state motor fuel taxes, Federal alcohol excise tax, Federal fuel excise tax, State alcohol excise taxes and local business licenses and property taxes. Highly proficient in researching multi-state sales, use and excise tax law, regulations, procedures, appeals and compliance. Extensive experience in managing all areas of sales and use tax functions including: audits (over 100 audits managed), successful at negotiating audit issues with auditors; highly proficient at researching the taxability of capital projects and corporate purchases; successful at managing audit appeals; experienced at managing audit litigations; experienced at tax planning and tax compliance. A proven track record in abating audit assessments and recovering overpaid taxes. Most proficient at planning and completing audits as scheduled. Experienced in working with cross functional management teams to minimize tax risk on corporate projects. Show less