Biography

Jennifer has provided tax assistance to large multistate companies since 2002. She delivers state income, franchise, sales, Oregon CAT, Portland CES, Washington B&O, and property tax experience in multiple industries, with a specialization in transportation and logistics. She has experience in incentives identification and negotiation, audit defense and settlement, due diligence, corporate reorganizations, tax accounting, and entity simplification. Jennifer has also performed and reviewed multi-state nexus and apportionment studies, and tax provisions including documentation of uncertain tax positions.

External Publications

  • "Oregon legislative session tax updates and more" (Moss Adams Alert, July 2021)
  • "Oregon Metro Implements New Supportive Housing Services Tax Effective January 2021" (Moss Adams Alert, January 2021)
  • "New Portland Tax Further Complicates Oregon’s Tax Landscape" (Moss Adams Insights, November 2020)
  • "Oregon’s Metro Regional Government Adds Proposed Wage Tax to November 2020 Ballot" (Moss Adams Alert, September 2020)
  • "Amendments to Oregon’s Corporate Activity Tax Include New Exclusions and More" (Moss Adams Alert, July 2020)
  • "Claim Oregon’s Construction-in-Process Property Tax Exemption by April 1, 2020" (Moss Adams Alert, April 2020)
  • "Controversial Oregon Draft Rules May Restrict CAT Exclusion for Grocery Sales" (Moss Adams Insight, February 2020)
  • "Navigating Portland’s New Gross Receipts Tax on Large Retailers" (Moss Adams Insight, November 2019)
  • "Oregon’s Corporate Activity Tax" (Moss Adams Insight, September 2019)
  • "Portland’s New Tax on Large Retailers: Challenges Ahead" (co-author: State Tax Notes, August 2019)
  • "Oregon’s Corporate Activity Tax On Track to Become Effective Law Despite Referendum" (Moss Adams Insight, August 2019)
  • "Portland’s New Gross Receipts Tax Comes With Questions and Challenges" (co author; Bloomberg Tax, May 2019)
  • "Oregon to Pass New Corporate Activity Tax" (Moss Adams Alert, May 2019)
  • "Claim Oregon’s Construction-in-Process Property Tax Exemption by April 1, 2019" (Moss Adams Alert, March 2019)
  • "Trucking and Logistics Firms Subject to New Oregon Gross Receipts Tax" (co-author: Oregon Truck Dispatch, Issue 4, 2019)
  • "State-by-State Apportionment Schedules" (Journal of Multistate Taxation and Incentives, June 2018)
  • "Prepare for Changes to Your Oregon Taxes" (Moss Adams Alert, September 2017)
  • "Are You Prepared for Oregon’s Move to Market Sourcing?" (Moss Adams Alert, August 2017)
  • "Credits Can No Longer Be Applied Against Oregon’s Minimum Tax" (Council on State Taxation, August 2017)
  • "Tennessee Goes Beyond Physical Presence to Subject Out-of-State Businesses to Its Business Tax" (Moss Adams Alerts, March 2017)
  • "Could Washington State Collect Additional Taxes on Your Dock Sales with New Rule 193?" (Moss Adams Insights, March 2017)

Selected Speaking Engagements

  • Utilizing New State Tax Cap Workarounds: Key Considerations
    Moss Adams Webcast (November 2021)
  • Oregon Tax Strategies to Leverage in 2021
    (Moss Adams Webcast, January 2021)
  • The Corporate Activity Tax: What to Expect and How to Prepare
    (Moss Adams Webcast, January 2020)
  • Wayfair and State Nexus
    (CFO Roundtable, September 2018)
  • The Rise of Pass-Through Entities
    (COST Annual Meeting, October 2017)
  • Oregon Ballot Measure 97
    (PROSPER, September 2016)
  • Oregon Income Tax Considerations for the Sale of a Parnership Interest
    (COST Pacific Northwest Regional State Tax Meeting, August 2016)
  • Don’t Get Caught Sleeping Through State Tax Issues
    (2016 OSCPA Forest Products Conference, June 2016)
  • Better Mileage for Your Business: Tax Dollars and Related Transportation Diligence Topics
    (Moss Adams Webcast, May 2015)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, Council on State Taxation
  • Member, Oregon Society of Certified Public Accountants

Education

  • BS, accounting, Portland State University

Insights from Jennifer Young