Patrick J. Reynolds

Patrick J. Reynolds

Patrick J. Reynolds is the President & Executive Director at the Council On State Taxation (COST). With a robust background in tax law, he leads legislative advocacy and oversees the Unclaimed Property and Sales Tax Committees at COST.

About Patrick J. Reynolds

Patrick J. Reynolds has been with the Council On State Taxation (COST) since 2016, and as of March 2024, he serves as President & Executive Director. In this role, Patrick leads COST’s legislative advocacy efforts and serves as the staff liaison to the Unclaimed Property Committee and the Sales Tax Committee. He also edits two of COST’s regular publications.

Prior to joining COST, Patrick was Senior Managing Counsel at J.C. Penney for 14 years, where he provided legal support for audits, litigation, and appeals related to income, franchise, sales/use, property, and transfer taxes, as well as unclaimed property. He played a key role in strategic planning, state tax aspects of financial accounting, and tax minimization strategies. Patrick also has experience lobbying and testifying on various tax issues, and he has actively participated in the Streamlined Sales Tax Governing Board and the State and Local Advisory Council.

Patrick began his career with Price Waterhouse in Omaha, Nebraska, and later served as an attorney in the Nebraska Department of Revenue’s Legal Division. He holds a JD from Creighton University School of Law and a BSBA in Accounting from the University of Nebraska at Omaha. He is a member of the Nebraska and Texas state bars and a licensed CPA in Texas.

Expertise

  • Sales tax
  • Tax legislation
  • Tax law
  • SST
  • Streamlined Sales Tax Governing Board

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