Sam is a Manager within GTM’s State and Local Tax (SALT) practice, based out of the firm’s Philadelphia Metro office. As a member of the indirect (sales & use) group, he focuses on sales and use tax issues including reverse audits, audit appeals, audit defense, refund claims, and tax controversies. He also specializes in utility surveys for manufacturers.
Prior to joining GTM, Sam founded Rosegayle Corporation, a sales tax consulting firm. He represented clients in various states with a concentration in PA and NY. During this time, Sam successfully filed more than 150 refund claims, securing sales tax savings and minimizing liabilities for a wide range of clients. He has authored articles detailing utility exemptions and how they can tangibly improve the bottom line for manufacturers.
Sam resides in Worcester, PA with his wife, Gretchen, and their four children.