


Susan is a State and Local Tax (SALT) Principal in the Tax Services group of Brown Smith Wallace. With over 18 years of experience, she focuses on managing client engagements and advising taxpayers with multi-state tax issues related to state income/franchise and sales/use taxes. She has extensive expertise in multi-state tax planning, audit defense, and refund identification and analysis.
She provides advice on nexus, income and franchise taxes, U.S. indirect taxes, global location and expansion, and payroll and unemployment taxes. Susan also continually monitors the legislative, judicial, and regulatory state tax landscape to stay current with changing regulations.
Susan was a Senior Manager in the State and Local Tax group of KPMG’s St. Louis office. Her industry expertise includes distribution, manufacturing, retail, transportation, construction and software.
Her prior experience also includes serving as a State Tax Attorney for Emerson Electric Co. (Emerson), a St. Louis based Fortune 100 diversified global technology company. Susan handled all aspects of litigation in several sales tax and income tax cases, assisted in planning and implementing various structures, pursued state income tax and sales tax legislation, performed due diligence on more than 20 acquisition targets, and represented Emerson and its subsidiaries before various states’ departments of revenue.
Susan earned a Bachelor of Science in Business Administration degree with majors in Accounting and Finance from Saint Louis University. She received a Juris Doctorate from Saint Louis University and a Master of Laws in Taxation from Washington University in St. Louis.
She is a member of the Missouri Bar Association, previously serving as chairman and vice chairman of the taxation law committee, and the Bar Association of Metropolitan St. Louis. She is a frequent speaker on state tax matters at professional and industry conferences such as IPT, TEI, Borman and the annual Missouri Tax Conference presented by Associated Industries of Missouri.




