The two most troubling sales tax issues for companies tend to be related to software and direct mail. Direct mail is especially difficult, as there are numerous issues to untangle, and a robust understanding of the facts is critical.
Kyle M. Brehm
“I don’t want to win unless I know I’ve done my best, and the only way I know how to do that is to run out front, flat out until I have nothing left. Winning any other way is [cowardice].”
— Steve Prefontaine
Kyle is a tax attorney with more than a decade of experience working with companies to resolve a broad spectrum of issues related to State and Local Tax matters.
Kyle is a State and Local Tax practitioner, focused on providing value to clients across a variety of industries: healthcare, financial services, construction, manufacturing and retail. He develops the tax departments with which he works, providing training sessions to clients and evaluating existing processes in order to recommend and design process improvements which utilize innovative technology. In addition to advising his clients, Kyle frequently serves as a speaker for several professional organizations on topics related to Indirect Tax and relevant technology.
Kyle assists clients by discovering opportunities for cash tax savings related to existing, revised and proposed state and federal legislation and administrative rulings. Kyle leverages these opportunities while completing refund reviews and defending clients against State audit activity. Kyle works diligently to provide clients with increasingly accurate sales tax compliance. He conducts nexus reviews, completes taxability research and automates the results of evaluations through varying software solutions. Kyle helps clients mitigate risk in the Indirect Tax space through the negotiation of Voluntary Disclosure Agreements, as well as conducting due diligence related to merger and acquisition activity.
Multistate Indirect Tax (sales/use and healthcare provider taxes)
- Refund Reviews
- Audit Defense
- Entity Restructuring/Planning
- Risk Mitigation
- Process Enhancements/Technology
Articles & Presentations
October 7, 2021
Having spent more than a decade working with taxpayers and Department employees on sales and use tax audits and refund requests, I find that responding to documentation requests from the Department can either be an exercise in pragmatism or an exercise in preventing auditors from murdering a taxpayer’s business by a thousand cuts. The reality is that accumulating and providing documentation is easier for some taxpayers than for others. Similarly, the requirements laid out by some states, or by some auditors, are more burdensome than by others.
September 3, 2021
As I ask organizations, big and small, what sales and use tax issues cause them the biggest headaches, the answers are overwhelmingly the same – taxability and apportionment of both software and direct mail. I’m going to save direct mail for another day. But for those who are unconcerned about your organization’s treatment of software, I’m here today to read you the riot act.
June 10, 2021
The story can apply directly to issues currently facing Minnesota taxpayers. Said directly, we will have “unpredictable elements” in life. And, while those elements can be insurmountable when surfacing on their own schedule, we can have a positive impact when exercising deliberate foresight.
May 19, 2020
With the COVID-19 pandemic continuing to impact businesses within the healthcare industry, the Minnesota Department of Revenue on May 14, 2020, again offered relief to businesses with upcoming MinnesotaCare tax payment obligations.
April 13, 2020
With the COVID-19 pandemic continuing to disrupt business operations, the Minnesota Department of Revenue on April 10, 2020, offered additional relief to those businesses with upcoming MinnesotaCare tax payment obligations.
April 10, 2020
On April 9, 2020, in its latest response to the COVID-19 pandemic, the Minnesota Department of Revenue offered expanded relief for businesses impacted by Emergency Executive Order 20-04. The expanded relief measures extend the payment deadline associated with these returns to May 20, 2020.
March 23, 2020
The Minnesota Department of Revenue, recognizing that several of the businesses subject to MinnesotaCare Tax have been impacted by the COVID-19 pandemic, announced certain relief measures for businesses who were unable to properly file returns by March 16, 2020.
March 19, 2020
Responding to the COVID-19 pandemic, Minnesota Governor Tim Walz issued Emergency Executive Order 20-04 on March 16, 2020.
PUBLICATIONS & PRESENTATIONS
- Co-author, “Give Your Business a Sales Tax Check Up,” Fargo INC! Magazine, July 2022
- Co-presenter, “Should I Let My Employees Work Remotely? State Income, Sales and Withholding Tax Nexus in a Post- Pandemic World,” Associated Corporate Counsel (ACC) Minnesota, March 30, 2022
- Co-presenter, “SALT in Mergers and Acquisitions,” 2021 Minnesota Tax Institute, December 13, 2021
- Co-presenter, “Economic Presence in Sales and Income Taxes,” COST 52nd Annual Meeting, October 18, 2021
- Co-presenter, “Developments in Taxation of SaaS and Information Services,” Institute for Professionals in Taxation Sales Tax Symposium, September 21, 2021
- Co-presenter, “Strategies for Managing the Virtual Audit Process,” Institute for Professionals in Taxation 2021 Reconnect Conference, July 29, 2021
- Co-presenter, “State Tax: Multistate Legislative Session Review,” Fredrikson & Byron and COST Webinar, June 10, 2021
- Co-presenter, “Monitoring and Complying with Marketplace Facilitation Law, Risk Mitigation and the Role of Automation,” 2020 Minnesota Tax Institute, December 14, 2020
- Co-presenter, “Looking to Sell? Pre-Sale Considerations and Strategies to Avoid State Tax Pitfalls,” Fredrikson & Byron Webinar, October 8, 2020
- Co-presenter, “How COVID-19 Is Forcing States and Taxpayers to Re-Sweep the Minefield,” Fredrikson & Byron Webinar, August 13, 2020
- Co-presenter, “Audit Defense: Innovative Challenges, Department Approaches Toward Assessments,” Institute for Professionals in Taxation Sales Tax Annual Conference, May 12, 2020
- Co-presenter, “SALT Controversy Strategies from Audits through Litigation,” The State Tax Webinar Series, hosted by Fredrikson & Byron and Minnesota Society of CPAs, April 30, 2020
- Co-presenter, “Responding to COVID-19: A Tax Administrator Panel Perspective,” The State Tax Webinar Series, hosted by Fredrikson & Byron and Minnesota Society of CPAs, April 16, 2020
- Co-presenter, “Who’ll Stop the Rain? Best Practices in Coping with the Ever-Expanding Grid of Taxable Financial Services,” 2018 Institute for Professionals in Taxation Sales Tax Symposium
- Co-presenter, “Sales & Use Tax Update: National Trends & State Application,” 2017 ABA/IPT Advanced Sales and Use Tax Seminar
- Co-presenter, “Illegal or Just Frowned Upon? An Exploration of Black, White, and Gray Areas,” 2017 ABA/IPT Advanced Sales and Use Tax Seminar
- Co-presenter, “Bad Debts: How Contractual Terms and Sales Tax Intersect,” 2017 Institute for Professionals in Taxation Annual Conference
- Speaker, “Administration, Litigation, and Legislation, Oh My! Ongoing and Emerging Issues within the Sale for Resale Exemption,” 2016 ABA/IPT Advanced Sales and Use Tax Seminar
- Co-presenter, “The Sales Tax Implications of Software as a Service,” 2016 Institute for Professionals in Taxation Annual Conference
- Co-presenter, “Potpourri”, 2015 ABA/IPT Advanced Sales and Use Tax Seminar
Honors & Education
- University of Minnesota – Carlson School of Management, MBA, 2009
- University of Minnesota Law School, J.D., 2009
- St. John’s University, B.A., 2005
- Minnesota, 2010
- Committee Member, Institute for Professionals in Taxation Sales Tax Annual Conference, 2022
- Conference Chair, Institute for Professionals in Taxation Sales Tax Symposium, 2017
- Committee Member, Institute for Professionals in Taxation Sales Tax Symposium, 2014-2017
- Committee Member, Institute for Professionals in Taxation Advanced Sales and Use Tax Academy, 2012
- Treasurer, eQuality – Pathways to Potential, 2018
- Board Member, eQuality – Pathways to Potential, 2012-2022