Daniel M. Davis, MBA (Taxation), CPA, CFE, FCPA, has worked in the tax field for over 35 years and has written extensively about sales and use tax issues. Before entering private practice, Dan spent several years working at the California State Board of Equalization as a tax auditor, field audit supervisor, branch office supervisor, and district audit reviewer. He has taught and lectured at undergraduate and graduate levels on a variety of tax and audit topics. Dan is a principal at Associated Sales Tax Consultants, a multistate sales and use tax audit defense and consulting firm headquartered in Sacramento, California.