Senior Manager, Indirect Tax

Position Responsibilities and Duties

• Manage the company’s U.S. sales and use tax compliance processes, including returns, payments, reconciliations, and related reporting.
• Oversee the preparation and review of sales and use tax returns and ensure filings and payments are completed accurately and timely.
• Manage use tax accrual processes and identify transactions requiring self-assessment of tax.
• Review sales and use tax accounts, accruals, and reconciliations and support financial reporting requirements.
• Maintain appropriate documentation and controls supporting indirect tax compliance and reporting.
• Cook up with external service providers supporting compliance activities, as applicable.
• Escalate significant compliance issues and exposures to the Indirect Tax Director.

Taxability Reviews & Technical Analysis

• Lead and perform detailed sales and use taxability reviews of purchases, sales, services, materials, equipment, rentals, and other transactions across applicable U.S. jurisdictions.
• Research state and local statutes, regulations, administrative guidance, rulings, and other authoritative sources to determine appropriate tax treatment.
• Analyze taxability based on the nature of the transaction, jurisdiction, customer or vendor, contract terms, project type, and use of the property or service.
• Develop and document technically supportable taxability positions and recommendations.
• Maintain and update taxability matrices, decision frameworks, and other guidance used by Procurement, Accounts Payable, Billing, Operations, and project teams.
• Review transaction populations and purchasing categories to identify inconsistent tax treatment, overpayments, underpayments, and potential areas of exposure.
• Provide guidance regarding appropriate tax coding and tax determination rules within ERP and tax technology systems.
• Monitor changes in state and local tax laws and update taxability positions and internal guidance accordingly.

Exemption & Resale Certificate Management

• Provide technical analysis and guidance regarding exemption and resale certificates, including when certificates may appropriately be issued to vendors or accepted from customers.
• Evaluate eligibility for resale, manufacturing, governmental, nonprofit, project-specific, and other applicable exemptions.
• Review exemption and resale certificates for completeness, validity, applicability, and compliance with jurisdiction-specific requirements.
• Advises Procurement, Accounts Payable, Billing, Legal, Operations, and project teams regarding proper use of exemption and resale certificates.
• Develop and maintain policies, procedures, and controls governing the issuance, acceptance, validation, retention, and renewal of exemption and resale certificates.
• Support certificate management processes and technology, including maintaining appropriate documentation to substantiate exempt transactions.
• Identify missing, expired, incomplete, or improperly applied certificates and coordinate remediation.
• Provide guidance regarding exemption documentation during sales and use tax audits and other taxing authority inquiries.
• Assess risks associated with improperly claimed exemptions and recommend corrective actions to the Indirect Tax Director.

Construction Industry Taxation

• Provide technical guidance regarding the application of state and local sales and use tax laws to construction projects and operations.
• Analyze the tax treatment of construction materials, equipment, rentals, services, and other project-related purchases.
• Analyze whether the company is treated as the consumer or retailer of materials and equipment under applicable state and local rules.
• Advise on tax considerations associated with lump-sum, time-and-materials, cost-plus, and other construction contract structures.
• Evaluate project-specific exemptions and associated documentation requirements.
• Determine whether purchases may qualify for exemption or resale based on project structure, contractual relationships, jurisdiction, and ultimate use.
• Partner with Procurement, Accounts Payable, Legal, Operations, and project teams to ensure appropriate sales and use tax treatment throughout the project lifecycle.
• Support the development of scalable processes for determining and documenting the appropriate tax treatment of construction-related transactions.

Tax Technical & Advisory

• Serve as a senior technical resource on U.S. sales and use tax matters, including nexus, sourcing, taxability, exemptions, resale, and documentation requirements.
• Research and analyze complex state and local indirect tax issues and recommend positions to the Indirect Tax Director.
• Support the Director in evaluating the tax implications of new projects, contract structures, vendors, customers, and business initiatives.
• Monitor relevant state and local legislative and regulatory developments and assess potential impacts to the company.
• Provide practical guidance to business stakeholders regarding sales and use tax requirements.
• Aid in implementing tax strategies and initiatives established by the Indirect Tax Director.

Audits & Risk Management

• Manage day-to-day activities associated with state and local sales and use tax audits, examinations, notices, and inquiries.
• Cook up with information requests and prepare responses to taxing authorities.
• Research and support technical positions taken during audits and controversy matters.
• Prepare and support taxability analyses and exemption documentation requested during audits.
• Identify potential tax exposures, overpayments, and refund opportunities and communicate findings to the Tax Director.
• Maintain appropriate documentation supporting material tax positions.
• Identify recurring areas of exposure within construction purchasing and project activities and develop corrective processes.

Tax Technology & Process Improvement

• Identify opportunities to improve and automate sales and use tax processes, controls, and reporting.
• Partner with the Indirect Tax Director and cross-functional teams on tax technology initiatives.
• Support the configuration and maintenance of tax determination within ERP, procurement, accounts payable, billing, and tax technology systems.
• Translate taxability conclusions into tax rules, product or purchasing classifications, exemption logic, and system requirements.
• Aid in implementations, upgrades, integrations, and testing involving indirect tax functionality.
• Develop scalable processes and controls that support business growth, new projects, and increasing transaction volumes.
• Improve processes for use tax accruals, exemption documentation, certificate management, tax coding, and transaction review.
• Identify root causes of recurring tax issues and implement sustainable solutions.

Business Partnership

• Develop strong working relationships with Accounting, Finance, Legal, Procurement, Accounts Payable, Operations, Project Management, IT, and other business teams.
• Review contracts, project structures, purchase transactions, pricing calculations, and business arrangements for potential sales and use tax implications.
• Partner with project and procurement teams to address taxability and exemption considerations before transactions occur rather than relying solely on post-transaction remediation.
• Provide clear and practical guidance regarding whether transactions are taxable, exempt, or eligible for resale treatment and the documentation required to support the determination.
• Develop and deliver training to relevant teams on sales and use tax requirements, taxability, exemption certificates, resale certificates, and construction-specific tax issues.
• Escalate significant or strategic matters to the Indirect Tax Director as appropriate.

Team Leadership

• Provide day-to-day leadership, coaching, and technical guidance to indirect tax team members.
• Review work prepared by team members and external service providers.
• Assist the Indirect Tax Director in establishing team priorities and managing workloads and deadlines.
• Support the professional development of team members through coaching, feedback, and knowledge sharing.
• Promote a culture of accountability, collaboration, continuous improvement, and strong technical execution.