The place to find business sales tax information

— as well as solutions, services and jobs!

Author photo of Annette Nellen

About Annette Nellen

ANNETTE NELLEN, CPA, CGMA, ESQ., is a professor in and director of San Jose State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, state taxation, ethics, and tax policy. Annette is the chair of the AICPA Tax Executive Committee and a member of the AICPA Tax Reform Task Force. She has testified on tax reform topics before California and federal legislative committees and tax reform commissions. Prior to joining SJSU, she was with Ernst & Young and the IRS. She maintains the 21st Century Taxation website and blog at

Comments or questions may also be submitted to the featured blogger by viewing any of the linked posts (below) and using the on-page “Comment” feature (or other posted contact options), subject to disclaimer at bottom of page.

Posts by Annette Nellen

  • Most Popular
  • Recommended

Sales Tax Policy - Tales & Trends Posts by Annette Nellen


Access to any portion of is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk.