Professional Headshot of Rocky Cummings

Rocky Cummings

National State & Local Tax Market Leader


Executive Summary

Rocky is the head of BDO’s State and Local Taxation and National Multi-state Tax Services. He has more than 30 years of multi-state tax consulting experience, working with companies in the broadcast media, transportation, manufacturing, banking and financial services, retail, and high technology industries. His areas of technical experience include sales and use taxation, unitary taxation, nexus determinations, domestic transfer pricing, controversy, and state tax aspects of mergers and acquisitions. He also has many years of experience providing multi-state tax consulting to both multinational and emerging market companies.

Prior to BDO, Rocky served as a Director at a Big Four firm. Prior to that, he was the Director of State Taxes for the National Broadcasting Company, Inc., and the State Tax Manager for Consolidated Freightways, Inc. He is a former adjunct professor at the University of Wisconsin-Milwaukee where he taught the state income/franchise tax course in the Master of Science in Taxation program.

Rocky is a columnist for Commerce Clearing House’s Journal of State Taxation. He also is an editorial board member for the American Bar Association's The State and Local Tax Lawyer and Commerce Clearing House’s Journal of State Taxation and an Advisory Board member on Commerce Clearing House’s Multi- state Corporate Tax Guide.

  • American Institute of Certified Public Accountants
  • Wisconsin Institute of Certified Public Accountants

  • J.D., University of San Francisco
  • M.S., Taxation, Golden Gate University
  • B.S., Accounting and Management, San Francisco State University