Pam is a Principal and the State and Local Tax (SALT) practice leader in the Tax Services group of Brown Smith Wallace. With more than 25 years of industry and public accounting experience, she focuses on managing client engagements and providing a full range of SALT services.
In her role, Pam continually monitors the legislative, judicial and regulatory tax landscape to stay current with changing regulations. Brown Smith Wallace’s SALT services include compliance, consulting and planning on income/franchise taxes, U.S. indirect taxes, global location and expansion, and payroll and unemployment taxes.
Pam and the SALT team have had tremendous success reviewing state filing positions for new clients and identifying opportunities. Her prior experience provides her with a unique perspective in client situations.
Pam comes from The May Department Stores Company, where she served as State and Local Tax Manager for the Fortune 100 Corporation and was in charge of state income tax compliance, audits and planning. Pam has managed, prepared and reviewed state and local tax filings, including consolidated, separate income, and franchise tax returns in 47 states. Additionally, she has managed state tax audits and assisted with audit negotiations, defense positions and protests.
Pam’s prior experience includes serving as State and Local Tax Manager at Ernst & Young, where she reviewed state tax compliance and performed research to assist with filing positions and opinion letters. Her experiences also include extensive consultation regarding state tax aspects of financial service companies, captive insurance companies, flow-through entities, non-resident individuals and tax credit opportunities.
Pam earned a Bachelor of Science degree in Business Administration from Southern Illinois University - Edwardsville.
Nexus is the necessary connection with a state that allows the state to impose an income or sales and use tax. This connection varies by jurisdiction and by tax type, which is why a business should be cautious when dealing with nexus issues.
In this Brown Boarding Business Video Series episode, Pam Huelsman, Principal and State and Local Tax Practice Leader, and Amy Jackson, Tax Manager, discuss the less obvious activities that create nexus and real-life savings found during a nexus review.