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Industry Webinar


Investments in infrastructure, including those spurred by the Infrastructure Investment and Jobs Act, have contractors crossing state lines and working in new jurisdictions resulting in a number of commonly overlooked state and local tax implications.

Attendees learned how key state and local taxation can impact their construction business, including topics like state tax nexus, sales and use taxation, excise tax, payroll tax requirements and much more.

If you missed the live event, you may access the recording below.


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John Gallo | Managing Director | UHY Advisors Inc.

John Gallo | Managing Director | UHY Advisors Inc.

John Gallo is an active member of the Tax Department and leading member of the firm’s National Construction Practice. He has extensive knowledge of tax compliance issues, federal tax planning, state and local taxation, business forecasts and projections, strategic planning, and business plan preparation for startup and distressed companies. John specializes in Internal Revenue Code Section 460 guidance and construction revenue recognition methods such as percentage of completion, completed contract, and accrual less retainage. Additionally, he develops internal programs to train professional staff in regard to various accounting and taxation matters in the construction industry.

Paul Yoder | Principal | UHY Advisors, Inc.

Paul Yoder has over a decade of experience in sales and use tax, corporate income tax, and tax technology. He specializes in resolving a myriad of state and local tax matters and has provided strategic and private equity buyers with state and local tax due diligence in over 350 sales/acquisitions.

Paul has assisted hundreds of clients with state audit defense and voluntary disclosure services, as well as obtained refunds of tax related to state income and sales/use tax overpayments. He also built a team of professionals to provide tax automation software selection, implementation, and support services. Additionally, Paul provides tax research and planning related to ongoing and expanding business operations.

Susan Orr | Managing Director | UHY Advisors, Inc.

Susan Orr | Managing Director | UHY Advisors, Inc.

Susan Orr has twenty-five years of experience providing attest and consulting services to companies in the construction, manufacturing and distribution, and energy sectors. Susan has served the firm in various client-facing management and leadership roles, including serving as a leader in the St. Louis Construction Practice. She works closely with her clients as a true partner, consistently delivering timely and proactive advice. Susan is responsible for the quality and timely delivery of attest services, including audits, reviews and compilations for privately held companies.

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UHY LLP is a licensed independent CPA firm that performs attest services in an alternative practice structure with UHY Advisors, Inc., and its subsidiary entities. UHY Advisors, Inc.’s subsidiaries, including UHY Consulting, Inc., provide tax and business consulting services through wholly owned subsidiary entities that operate under the name of “UHY Advisors” and “UHY Consulting”. UHY Advisors, Inc., and its subsidiary entities are not licensed CPA firms. UHY LLP, UHY Advisors, Inc. and UHY Consulting are U.S. members of Urbach Hacker Young International Limited, a UK company, and form part of the international UHY network of legally independent accounting and consulting firms. “UHY” is the brand name for the UHY international network. Any services described herein are provided by UHY LLP, UHY Advisors and/or UHY Consulting (as the case may be) and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.

On this website, (i) the term "our firm", "we" and terms of similar import, denote the alternative practice structure conducted by UHY LLP and UHY Advisors, Inc. and its subsidiary entities, and (ii) the term "UHYI" denotes the UHY international network, in each case as more fully described in the preceding paragraph.