
I’m Tom Wilkinson, CMI, and as Principal at B2B Sales Tax, LLC, my mission is simple: deliver the expert guidance businesses need to stay compliant, avoid costly mistakes, and reclaim the time and money lost to sales tax complexity.
I work with companies across all industries, but I bring highly specialized expertise to the makers, creators, and builders — the manufacturers, engineering and R&D teams, and construction firms – whose purchase and sales transactions, along with their multi‑state activity, create unique and often hidden sales tax exposure.
Technology is transforming how businesses operate, but nowhere is that change more profound than in the industries that build and make things. With every new system, supply chain shift, or multi‑state project, the sales tax landscape becomes more complicated. Economic nexus thresholds shift, exemption rules vary widely, and automated platforms routinely misapply tax on everything from capital equipment to fabrication labor to project‑based billing. Even well‑run companies can find themselves exposed without realizing it.
That’s where I come in.
I have been a long-term member in good standing with the Institute for Professionals in Taxation and have earned the professional designation of CMI (Certified Member of the Institute). The following section from the website of the Institute describes the CMI designation: “This designation is widely known as a mark of achievement and distinction in the sales and use tax field. The CMI designation is more than a mere credential; it is a demonstration of expertise in business sales and use taxation.”
As a CMI with deep experience in multistate sales tax, I specialize in helping B2B organizations understand their obligations, fix what’s broken, and build processes that actually work. My approach is practical, direct, and grounded in real operational realities — not theory. I’ve spent my career solving the kinds of problems that don’t fit neatly into software checkboxes: nexus analysis, taxability reviews, audit defense, voluntary disclosures, and the messy, technical issues that arise when systems, people, and regulations collide.
Most for-profit companies in most U.S. jurisdictions must pay or collect and remit sales tax. Use tax, however, is a bit more complicated. I work in both areas, and clients consistently struggle more with use tax. Sales tax is easier because it’s rule‑based, documented, and visible – you charge tax or collect an exemption certificate, and errors show up on invoices. Use tax is harder because companies must self‑assess tax on untaxed purchases, apply complex exemptions, and manage exposure across multiple departments and states. That is why the majority of audit assessments come from the use tax side.
The makers, creators, and builders usually have the most exposure.
If your company is facing uncertainty, rapid growth, or simply wants to get ahead of risk, I’m here to help you make sense of it all and move forward with confidence.
Sales tax laws are constantly evolving, and interpretation is rarely straightforward. That’s why professional objectivity and a clear focus on the client’s best interest must always come first. With the right planning and a disciplined approach to compliance, businesses can minimize risk and preserve capital that’s far better invested back into operations and growth.
I focus on delivering complete and accurate guidance and always support my findings by citing and explaining the pertinent statute, regulations, directives, and jurisdictional position in an easy-to-understand format. Educating client staff in proper compliance so that they can manage day to day transactions provides significant future value to the client.
I spent the first 12 years of my career as a supervisory investigator and sales tax auditor at the Massachusetts Department of Revenue, and I’ve worked in the private sector ever since. And after 30 years in this field, I can certainly say I prefer helping clients far more than auditing taxpayers.
Working for the government was a great experience. Having learned from the “inside out” how state auditors approach, execute, and process sales tax audits has proved invaluable in my work representing clients in the private sector. Understanding and respecting that the auditors have a job to do is a simple concept that often gets lost on some of the more aggressive representative firms. Starting out on the wrong foot can make the process far more complicated, time consuming, and costly than need be.
Staying current with the constantly changing sales tax laws is an essential part of the profession. I subscribe to and actually read online sales tax alerts, regularly attend professional webinars and symposiums, do extensive audit research, engage in regular discussions with a network of tax professionals developed through the years, and most importantly regularly perform and manage sales tax reviews in multiple jurisdictions.
I have always believed that you learn by doing and that you should never stop learning.
Dealing with the complexities of the ever-changing sales tax laws can be a daunting and ultimately quite costly task for nonprofessionals. I thoroughly enjoy helping new, established, and expanding companies manage those challenges as they work to preserve capital and grow their business.
Personal commitment on every engagement is guaranteed.
You can contact me at: B2B Sales Tax. LLC