Cheryl Suscha
CMI
About
Expertise
Articles
Cheryl brings more than 25 years of experience in sales and use tax, assisting clients with a wide range of multi-state tax matters, including nexus reviews, compliance, research, audit representation, managed and reverse audits, managed compliance agreements, voluntary disclosures, and bad debt reviews. She has worked with companies across various industries, including manufacturing, retail, financial services, and healthcare.
Her background includes over a decade of combined experience with national and regional accounting firms, including Ernst & Young LLP and Grant Thornton LLP. Cheryl also gained valuable industry insight while working in the corporate tax department of a Fortune 500 multi-state retail chain.
She earned her Bachelor of Business Administration in Accounting from Bowling Green State University and holds the Certified Member of the Institute (CMI) Sales Tax designation through the Institute for Professionals in Taxation.
Specializations
- Multi-state sales and use tax consulting
- Sales and use tax refund reviews
- Sales and use tax audit defense
- Sales and use tax transaction planning
- Sales and use tax compliance
- Direct pay/single rate implementations
- Nexus studies
- Voluntary disclosures
- Audit appeals
Education
- Bachelor of Business Administration, Accounting, Bowling Green State University
Certifications
- Certified Member of the Institute (CMI), Sales Tax
Professional and Civic Memberships
- Institute For Professionals in Taxation (IPT), member
Service Experience
Tax
Amended Substitute House Bill 96: Personal Income Tax and Property Tax Provisions
With the signing of Amended Substitute House Bill 96 on June 30, 2025, Governor Mike DeWine set in motion a significant tax overhaul affecting income tax, property tax, and sales and use taxes. The new biennial budget for fiscal. Read More >>