David Hardesty

David Hardesty, is a vice president of Wilson Markle Stuckey Hardesty & Bott, Certified Public Accountants, APC. He has been a member of the firm since 1984.

David is a tax consultant, specializing in technology, partnerships, S corporations, and electronic commerce; an expert in accounting and taxation of stock options; and a consultant on corporate governance. David was selected by Accounting Today as one of the Top 100 Most Influential People in Accounting, for 2004 and 2006. He was selected by CPA Magazine as one of the Top 100 Most Influential Practitioners for 2005 and 2006.

Download David Hardesty resume

David is an adjunct professor at Golden Gate University's Graduate School of Taxation, where he teaches the courses: Limited Liability Companies and S Corporations, a Choice of Entity, and Taxation of Electronic Commerce and Remote Sellers. He is a frequent speaker on tax issues. He is a member of the American Institute of Certified Public Accountants, and the California Society of Certified Public Accountants.

David is the author of the following books:

He began his accounting career as an auditor with Touche Ross & Company (now Deloitte Touche) in 1978. In 1981 he moved to Grant Thornton, CPAs, an international CPA firm. He joined Wilson Markle Stuckey Hardesty & Bott in 1984.

David received his MBA in taxation from Golden Gate University, one of the country's premier tax schools.

David Hardesty – Published Books,
Chapters, and Articles 

Published Books

·    Electronic Commerce: Taxation and Planning, (Warren Gorham & Lamont, Supplemented to Nov. 2004) (1,500 pages). This text, which is the leading authority on taxation of electronic commerce, is updated by David Hardesty every six months.

·    Title 1: Tax Advisors Planning System - Choice of Entity (RIA, current edition).

·    Title 43: Tax Advisors Planning System - Taxation of Electronic Commerce (RIA, current edition).

·    Corporate Governance and Accounting Under the Sarbanes-Oxley Act of 2002: A Guide for Accountants, Executives, Lawyers and Securities Analysts, (Warren Gorham & Lamont, 2002)

·    Practical Guide to Corporate Governance and Accounting; Implementing the Requirements of the Sarbanes-Oxley Act, 2004 Edition (Warren Gorham & Lamont, 2004, 2005 and 2007 editions).

·    Director's Guide to Sarbanes-Oxley Compliance (Warren Gorham & Lamont, 2004 and 2005 editions).

·    Corporation Directors Deskbook (Warren Gorham & Lamont, 2007).

·    Taxation of Employer Stock and Options – 2002 Edition (EcommerceTax.com, 2002).

·    Sales Tax and Electronic Commerce – 2004 Edition (EcommerceTax.com, 2004)

·    Share-Based Payments: An Analysis of FASB Statement 123(R) (Warren Gorham & Lamont, 2006)

Contributed Chapters

·    Chapter D5, Handbook of E-Business, (Warren Gorham & Lamont, 2000).

·    Chapter 5, eCommerce – Strategies for Success in the Digital Economy, (Practicing Law Institute, 2000).

·    Appendix, The CPA's Guide to Web Commerce (AICPA, 1999).

·    Chapter 4, Emerging Issues in State & Local Government (Thomson Financial, 1999).

·    Chapter 30, eCommerce – Strategies for Success in the Digital Economy, (Practicing Law Institute, 1999).

Published Journal Articles

Corporate Finance Review

·   “Tax Services Under the Sarbanes-Oxley Act – Part 1,” Corporate Finance Review (July/Aug 2003).

·    “Tax Services Under the Sarbanes-Oxley Act – Part 2,” Corporate Finance Review (Sept/Oct 2003).

Federal Taxes Weekly (RIA)

·    “Contingent Fees for Tax Services,” Federal Taxes Weekly Alert Newsletter (7/01/2004).

Journal of Taxation (published by Warren Gorham & Lamont)

·    “Taxation of Internet Domain Names,”  Journal of Taxation (Dec. 2000).

·    “Tax Treatment of Website Development Costs: Not Exactly Point and Click,” Journal of Taxation (Mar. 2001).

·    “Capitalizing, Deferring, or Deducting the Cost of New Business Intangibles,” Journal of Taxation (June 2002).

·    “The New Proposed Regulations Under Section 263 on Capitalization of Intangibles,” Journal of Taxation (Feb. 2003).

State Tax Notes (published by Tax Analysts)

·    “Tax-Free Internet Proposals – Are They Serious?” State Tax Notes (Dec. 6, 1999).

·    “Income Apportionment and Drop Shipments,” State Tax Notes (Nov. 4, 2002).

·    “Online Intangibles in the Property Factor,” State Tax Notes (Dec. 2, 2002).

·    “Online Services and the Sales Factor,” State Tax Notes (Dec. 30, 2002).

·    “Electronic Commerce Taxation update,” State Tax Notes (Nov. 22, 2004).

·    "Sarbanes-Oxley Compliance in the Corporate Tax Department," State Tax Notes (Nov. 29, 2004).

The Tax Advisor

·    “Internet Tax Freedom Act,” Tax Adviser 30, No. 1 (Jan. 1999).

Tax Notes International (published by Tax Analysts)

·    “Stock-Based Compensation and Cost-Sharing Arrangements,” Tax Notes International (Feb. 17, 2003).

Tax Planning International – E-Commerce (published by BNA)

·    “Internet-Based Sales to the United States,” Tax Planning International – E-Commerce (Oct. 1998).

·    “Deducting the Cost of a Domain Name,” Tax Planning International – E-Commerce (Jan. 1999).

·    “R&E Credits for Web Site Software Development Costs,” Tax Planning International – E-Commerce (Mar. 1999).

·    “E-Commerce Commission Calls for a New Tax System,” Tax Planning International – E-Commerce (Oct. 1999).

·    “U.S. Tax Planning with ISOs,” Tax Planning International – E-Commerce (Feb. 2000).

·    “Barter Exchanges on the Internet,” Tax Planning International – E-Commerce (Mar. 2000).

·    “E-Commerce Tax Commission Issues One-Sided Final Report,” Tax Planning International – E-Commerce (Apr. 2000).

·    “United States Sales Tax and E-Commerce – Part 1,” Tax Planning International – E-Commerce (May 2000).

·    “United States Sales Tax and E-Commerce – Part 2,” Tax Planning International – E-Commerce (June 2000).

·    “Tax-Exempts on the Internet – Receipts from Sponsors,” Tax Planning International – E-Commerce (July 2000).

·    “Attack on the Havens,” Tax Planning International – E-Commerce (Oct. 2000).

·    “Accounting for Option-Based Compensation,” Tax Planning International – E-Commerce (Jan. 2001).

·    “Rules for the Streamlined Sales Tax,” Tax Planning International – E-Commerce (Feb. 2001).

·    “Time for Congress to Act on Sales Tax?” Tax Planning International – E-Commerce (Apr. 2001).

·    “Did AOL Court Get It Wrong?” Tax Planning International – E-Commerce (May 2001).

·    “Treasury Eyes Subpart F and Doesn’t Like What It Sees,” Tax Planning International – E-Commerce (June 2001).

·    “Allocating Profit to a Web Server,” Tax Planning International – E-Commerce (July 2001).

·    “Cost Sharing Arrangements for Offshore Development,” Tax Planning International – E-Commerce (Aug. 2001).

·    “California’s Flawed Case Against Borders Online,” Tax Planning International – E-Commerce (Dec. 2001).

·    “IRS Drops Restrictive R and E Credit Regs,” Tax Planning International – E-Commerce (Jan. 2002).

·    “New Capitalisation Regs Are Coming,” Tax Planning International – E-Commerce (Feb. 2002).

·    “European VAT on Digital Sales,” Tax Planning International – E-Commerce (Mar. 2002).

·    “California’s Misguided Decision in BN.Com,” Tax Planning International – E-Commerce (Nov. 2002).

·    “Profit Allocation in Electronic Commerce,” Tax Planning International – E-Commerce (Nov. 2002).

·    “Streamlined Sales and Use Tax Agreement,” Tax Planning International – E-Commerce (Jan. 2003).

Tax Planning International – Transfer Pricing (published by BNA)

·    “Transfer Pricing and Electronic Commerce – Part 1” Tax Planning International: Transfer Pricing (Mar. 2002).

·    “Transfer Pricing and Electronic Commerce – Part 2” Tax Planning International: Transfer Pricing (Apr. 2002).

·    “Transfer Pricing and Electronic Commerce – Part 3” Tax Planning International: Transfer Pricing (May 2002).

·    “Transfer Pricing and Electronic Commerce – Part 4” Tax Planning International: Transfer Pricing (June 2002).

·    “Transfer Pricing and Electronic Commerce – Part 5” Tax Planning International: Transfer Pricing (July 2002).

·    “Transfer Pricing and Electronic Commerce – Part 6” Tax Planning International: Transfer Pricing (Aug. 2002).

·    “Transfer Pricing and Electronic Commerce – Part 7” Tax Planning International: Transfer Pricing (Sept. 2002).

 

 

David E. Hardesty
CPA, MBA

Contact David Hardesty:
415-925-1120 ext 104 ~ FAX 414-925-1140

David Hardesty
Wilson Markle Stuckey Hardesty & Bott
101 Larkspur Landing Circle, Suite 200
Larkspur, CA  94939
USA

 

     

Copyright © David E. Hardesty, 2006. All rights reserved.