Professional Headshot of Rocky Cummings

Rocky Cummings

Managing Partner; State and Local Tax Services National Practice Leader


Executive Summary

Rocky is the head of BDO’s National Multistate Tax Services. He has over 27 years of multistate tax consulting experience and works with companies in multiple industries, including: broadcast media, transportation, manufacturing, banking and financial services, retail, and high technology industries. His areas of technical focus include sales and use taxation, unitary taxation, nexus determinations, domestic transfer pricing, controversy, and state tax aspects of mergers and acquisitions. Rocky also has many years of experience providing multistate tax consulting to both multinational and emerging market companies.

Prior to joining BDO, Rocky held high-level positions in industry, at a law firm, and at big four accounting firms.  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 is also an editorial board member for the American Bar Association's publication, The State and Local Tax Lawyer and an advisory board member on Commerce Clearing House’s Multistate 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