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Daniel Gayer, JD, CPA

Senior Manager

Dan is a senior manager in the firm’s tax practice, and has been part of the firm’s state and local tax (SALT) practice since he joined BNN in 2011. Dan works with clients ranging from small firms to public companies, always seeking practical solutions to state tax challenges that are consistent with clients’ business needs.

Dan focuses on multi-state compliance, planning, and consulting, working primarily with professional services, technology, and manufacturing and distribution clients. In addition to income and franchise tax, Dan has extensive experience in sales and use tax matters, including the nuances between sales and income/franchise tax nexus, specific rules for taxation of SAAS, and the many SALT issues presented in merger and acquisition transactions.

In addition to his SALT practice, Dan manages federal tax planning and compliance for businesses and their owners. His comprehensive knowledge of both the federal and SALT side of his clients’ tax situations helps clients to achieve optimal tax results consistent with their overall business and personal goals.

Dan earned a bachelor’s degree in biology from Harvard University in 2006 and a juris doctor, cum laude, from the University Of Maine School Of Law in 2010.

Business Activities

  • Member, Massachusetts State Bar Association
  • Member, Maine State Bar Association
  • Member, American Institute of Certified Public Accountants

Volunteer/Service Activities

  • Treasurer, Portland Conservatory of Music
  • Treasurer, Maine Chapter, March of Dimes


Dan enjoys fishing and spending time on the water with his wife and two daughters.