Priya Nair

• Legislative Tax Counsel
• Council On State Taxation

Priya Nair is Staff Attorney for the Council On State Taxation (COST). Priya’s responsibilities at COST include identifying, analyzing, communicating, and tracking legislation and regulations of concern to COST members. Prior to joining COST, Priya was a Manager in the National Tax Office-SALT of Grant Thornton LLP in Washington DC. Prior to working at Grant Thornton, Priya was a State Tax Law Editor at Bloomberg Tax & Accounting (formerly The Bureau of National Affairs, Inc.)  Priya earned her Master of Laws in Taxation from Georgetown University Law Center and her Juris Doctor and Bachelor of Business Administration from Southern Methodist University in Dallas, Texas.

Fred Nicely

• Senior Tax Counsel
• Council On State Taxation

Fred Nicely is a Senior Tax Counsel at the Council On State Taxation (COST). His role as Senior Tax Counsel extends to all aspects of the COST mission statement which is to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities. Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department’s Chief Counsel. Fred’s responsibilities at the Department included testifying before legislative committees, participating as an alternative delegate for Ohio at Streamlined Sales Tax Project meetings, and reviewing legal documents issued by the Department. Fred also has extensive experience in public utility tax law, having served as an administrator of the Department’s public utility tax division. Fred’s undergraduate degree in psychology (with a concentration in accounting) is from the Ohio State University. He obtained his MBA and JD from Capital University in Columbus, Ohio.

Patrick Reynolds

• Senior Tax Counsel
• Council On State Taxation

Patrick J. Reynolds is part of the COST advocacy team, where he is staff liaison to the Unclaimed Property Committee and the Sales Tax Committee, and he contributes to tax policy development, drafting, and legislative advocacy. Previously, he was Senior Managing Counsel with J. C. Penney and for 14 years provided legal support for audits, litigation, and appeals for income, franchise, sales/use, property and transfer taxes, as well as unclaimed property. Pat started his career with Price Waterhouse in Omaha, Nebraska, and subsequently served for six years as an attorney in the Nebraska Department of Revenue's Legal Division. He received his JD from Creighton University School of Law and his BSBA – Accounting from the University of Nebraska at Omaha. He is a member of the Nebraska and Texas state bars and is a licensed CPA.

Laura Lieberman - Moderator

• State Tax Analyst
• Bloomberg Tax & Accounting

Laura Lieberman is a state tax analyst for Bloomberg Tax's state indirect tax team; she has written numerous Daily Tax Report®: State articles about excise issues, including alcohol beverage taxes, cannabis taxes, and fuel taxes. She received her B.A. from Berry College and her J.D. from George Mason University School of Law.