ÿþ<!-- updated June 9, 2008--><html><head><meta name="State and Local Tax, Sales and Use Tax Consultants, Towe &amp; Associates " content="Sales Tax, Use Tax, Ohio sales and use tax, direct pay, consumer use tax, Personal property tax, franchise tax, managed audits, Sales tax Audits, use Tax Audits, State Sales Tax, Sales and Use Tax Consultants, tax-exempt, luxury tax, taxes, corporate sales tax, Towe and Associate, Towe"><title>Carl Towe, President and Founder of Towe & Associates, State Tax Consultants, State and Local Tax, Sales Tax & Use Tax, Towe & Associates INC. Sales and Use Tax Consultants, Consumer use Tax, Ohio State & Local Tax, Kentucky State & Local Tax, Indiana State & Local Tax, Direct Pay Returns, Duplicate Payments, Personal Property Tax, State and Local Tax, Ohio Sales Tax & Ohio Use Tax</title> <Style> A.myMenu { text-decoration: none; } </Style> </head> <BODY aLink=#294194 link=#294194 text=#294194 vLink=#294194 bgcolor="#FFFFFF"> <BASEFONT COLOR=#294194 NAME=Times New Roman [,Tahoma[,Arial]]> <center><table width="55%" cellspacing="3" BORDER=0 cellpadding="3"> <tr><td><img border="0" src="towe4.jpg" width="241" height="170"></td><td valign="absmiddle" align="center" nowrap><font size="6" color="#294194"><b><i><br>Knowledge<BR>Vision <BR>Experience</i></b></font></td></tr></TABLE><center><hr color="#C9C13D" width="90%" noshade></center> <BR> <img src="mrtowe.jpg" align="left" alt="Founder; Carl V. Towe" width=150 heigth=190 hspace=15 vspace=15><br> <p> <font size="4" color=#294194><b>Carl Towe CPA, CMI,</b> is founder and president of Towe and Associates. He graduated from Wright State University with a Bachelor of Science in Business. After gaining public accounting experience with a regional Ohio CPA firm, Mr. Towe became a field auditor for the Ohio Department of Taxation. Here he acquired 17 years of state tax experience, as well as an intricate knowledge of tax policies and procedures. He is a member of the Ohio Society of CPAs, American Institute of Certified Public Accountants Tax Section, The Institute of Management Accountants and is a Certified Member of the Institute for Professionals in Taxation. He has done public speaking on state and federal tax issues for various organizations, including the Institute of Management Accountants, Ohio Society of CPAs, Professional Tax Preparers of Ohio and the Institute for Professionals in Taxation. Mr. Towe is a frequent attendee of IPT&#39;s Tax Symposia and Forums and is dedicated to his firm&#39;s continued education and optimizing tax opportunities for clients.</p></center> <center> <table border=0 width="70%"> <TR> <TD VALIGN=CENTER nowrap><font size=3><b>Click to Continue</b></font><a href="ourauditgroup.html"><img src="sales_tax.gif" BORDER=0 align=absmiddle ALT=" Continue to Next Page"></A></TD> <td ALIGN=left VALIGN=CENTER CELLLPADDING=5 CELLSPACING=5> <br> <form name="menu"> <select name="go" onChange='self.location=(this.options[this.selectedIndex].value);'> <option value="" >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Select a Page&nbsp; <option value="benefits.html">What Can Towe & Associates do for you? <option value="income.html">Income/Franchise Tax Services <option value="income.html">Personal Property Tax Services <option value="carlbio.html">About the President and Founder <option value="ourauditgroup.html">Meet the Sales Tax Associates <option value="servicesprovided.html">Sales and Use Tax Services Provided <option value="choosetowe.html">Why choose Towe & Associates? <option value="clients.html">Some of Our Clients <option value="mission.html">Mission Statement <option value="home.html">Towe & Associates Home Page </select> </form></TD></TR> </TABLE> <!-- Mail --><font size=3><b>T</b></font><font size=2><b>OWE</b></font><font size=3><b> &amp; A</b></font><font size=2><b>SSOCIATES</b></font><BR><font size=1>415 South Miami Street • West Milton, Ohio • 45383 • 937.698.7086 • Fax: 937.698.7149 • <a href="mailto:info@towetax.com"><font size=2>info@towetax.com</font></a></CENTER></BODY></HTML>