Merrill Barter, CPA
Merrill is a director in BNN’s tax practice, and the State and Local Tax (SALT) practice leader. He has more than 25 years of experience working in the tax field, including governmental, public company, and public accounting. Merrill works with a broad spectrum of clients, including large corporations and mid-tier/privately owned business entities and their owners. He leverages his experience to provide a high level of service and creative solutions to address his clients’ tax situations.
Merrill specializes in assisting clients with state tax issues, with a focus on multi-state compliance and planning. He has extensive experience in sales and use tax matters, including helping clients determine the proper sales tax treatment of their products and services. Merrill routinely works directly with state tax authorities on behalf of his clients to resolve state tax matters and obtain the best possible outcomes.
He earned a bachelor’s degree in business administration, with highest distinction, from Husson University, and a master’s in taxation from Thomas College.
- Member, American Institute of Certified Public Accountants
- Member, Maine Society of Certified Public Accountants
- Chair, Baker Tilly International State and Local Tax Committee
Volunteer / Service Activities
- Board Member, METRO Greater Portland Transit District
Hobbies / Other
Merrill is married with three daughters. He enjoys spending time with family, reading and traveling.
- Maine Citizens’ Initiative Referendum (Ballot Question 1) Could Impact Certain Taxpayers
- Wayfair Court Decision and its Dramatic Impact on Your Sales and Use Tax Requirements
- Proposed Regulations Will Shut Down Most End Runs around New State Tax Deduction Limits
- State Use Tax Notice and Reporting Requirements – A Growing (and Troubling) Trend
- Massachusetts Finalizes New “Cookie” Nexus Regulation
- New Hampshire Business Tax Law Changes
- State Taxation Will Impact Foreign Entities who Sell in the U.S.
- Hidden Tax Filing Requirements for Online Sellers
- Maine State Budget – Tax Impact and Commentary
- Massachusetts Department of Revenue Revokes Directive 17-1 with Directive 17-2
- A New Massachusetts Sales Tax Directive and its Significant Impact on Internet Vendors
- Tax Increase Ballot Initiatives
- Maine Tax Law is Updated to Conform to Late 2015 Federal Changes
- Apportionment of Service Revenue Can Produce Unusual Results
- New Hampshire Enacts a Tax Amnesty Program – and Joins Several Additional States
- Beware of State Taxes When Doing Business in Multiple States
- State Tax Considerations When Buying or Selling a Business
- Nexus in a Nutshell
- Gift Cards and Unclaimed Property Laws in ME, MA and NH
- State Use Tax: A Growing Concern for Financial Institutions
- State Tax Issues Facing Foreign Businesses
- The Unclaimed Property Return: An Often Overlooked but Important Filing
- Apportionment of Service Revenue - An Overview
- Sales Tax on Internet Sales – What’s Next?
- Massachusetts Update – Possible Repeal of Sales Tax on Computer System Design Services
- Massachusetts Legislation Alters Income Tax Apportionment and Sales & Use Tax
- Tax Changes in Maine’s Biennial Budget – The Good, the Bad and the Ugly
- Maine’s New Definition of Independent Contractor
- Maine’s “Other” Taxes Reportable on Form 1040-ME
- Tax Law: NH Tax Incentives Aim to Boost Economy, Education
- Same-Sex Marriage Law in Maine Will Impact Tax Filing Status
- The New Hampshire Legislature Enacts “Taxpayer Friendly” Provisions
- Rhode Island Budget Bill Establishes Tax Amnesty Program
- Maine Use Tax Compliance Program
- Pine Tree Zones should not be overlooked
- Some Unique New Hampshire Tax Incentives Should Not Be Overlooked
- Maine Changes Tax Laws to Favor Investment
- Maine Makes Favorable Changes to Individual, Fiduciary and Estate Tax Laws