Principal, McClellan Davis
Jesse W. McClellan, attorney at law, is the managing partner of McClellan Davis, LLC, one of California’s largest firms that specializes exclusively in sales, use and excise tax matters. Mr. McClellan is currently working on behalf of the California Cannabis Industry Association (CCIA) before the California Department of Tax and Fee Administration (CDTFA) in the rulemaking process in an effort to establish regulations that will help the cannabis industry understand and comply with the complex sales, use and excise tax laws.
Mr. McClellan has personally represented or has been directly involved with, hundreds of cases before the CDTFA, formerly the State Board of Equalization, and other state taxing agencies; successfully resolving numerous high-value, complex cases at all levels of the appeals process. He is credited with obtaining the last precedential sales and use tax Board Memorandum Opinion ever issued by the Board of Equalization. Mr. McClellan has served as an expert witness in civil and criminal litigation proceedings, and recently created a continuing education course offered by Western™ CPE on sales and use tax nexus, which he coauthored with Dan Davis, CPA, CFE. Mr. McClellan has written articles on a variety of sales, use and excise tax topics and has spoken at several taxation and accounting seminars.
Before joining forces with Dan Davis, CPA, CFE to form McClellan Davis, he worked as an internal auditor for a Fortune 500 public corporation, where he helped ensure that retail locations across the nation remain in compliance. He then became a sales and use tax auditor for the California State Board of Equalization, auditing a wide variety of businesses. In 2001, Mr. McClellan joined Associated Sales Tax Consultants, Inc., the predecessor of McClellan Davis, where he served as its vice-president and audit division lead consultant.