Ray has a broad-based tax background and has specialized in state and local tax for more than 14 years. His practice is concentrated in sales and use tax audit defense and the reduction of liabilities related to exempt sales. He also provides sales and use tax consulting to a variety of large corporations, and works closely with his clients to address their tax needs.Ray has extensive experience with tax technology and has performed exemption certificate management projects for a variety of large, multinational corporations. He is adept at identifying, managing and resolving the tax and compliance issues related to exempt sales, as well as identifying and resolving the business/operational issues associated with monitoring and managing his clients’ exempt sales.