Kyle M. Brehm

• AdmittedMinnesota, 2010
• J.D.University of Minnesota Law School
• MBACarlson School of Management, U of M
• B.A.St. John's University
• Experience15+ Years, SALT
• Board SeatSezzle, Inc. (Nasdaq: SEZL)

Attorney Profile

A tax lawyer who was trained to think like a business owner — because he also is one

Kyle M. Brehm is the founder of Brehm Tax Counsel PLLC, a Minnesota law firm dedicated to state and local tax (SALT) matters, with a particular focus on multistate sales and use tax. He brings nearly two decades of experience helping companies manage indirect tax risk, defend audits, and recover overpaid taxes — experience built across a Big Four accounting firm and respected law firms before he opened his own practice to give clients more direct, decisive counsel.

What sets Kyle apart isn't just the résumé — it's the lens he applies to it. Alongside his J.D. from the University of Minnesota Law School, Kyle earned an MBA from the Carlson School of Management, and he currently serves as an independent, non-executive director on the board of Sezzle, Inc. (Nasdaq: SEZL), a publicly traded fintech company, where he sits on the Audit & Risk, Compensation, and Nominating & Governance Committees. That combination — legal training, formal business education, and active audit-committee experience at a public company — means Kyle doesn't approach a tax question the way a traditional litigator does. He approaches it the way the CFO or general counsel across the table would: is this material, what does it actually cost to fix or fight, and what's the fastest path to a resolution that holds up.

Kyle began his career in the state and local tax consulting practice of PricewaterhouseCoopers LLP, where he spent nearly a decade rising to director, advising companies across the financial services, banking, insurance, healthcare, manufacturing, and retail sectors — ranging from private, closely held businesses to Fortune 100 companies — on multistate indirect tax issues. That experience gave him a data- and process-driven foundation that still shapes how he works today: he'd rather build a system that prevents a problem than bill hours discovering it after the fact.

He then moved into private legal practice as an officer and shareholder in the tax group of Fredrikson & Byron, P.A., a prominent Minneapolis law firm, from 2019 to 2025, followed by a period in the tax practice group of Jones Walker LLP, a large regional law firm based in the Southeast, before returning to independent practice. Throughout, Kyle has represented clients in state tax compliance strategy, audit defense, and dispute resolution — with a track record that includes defending multimillion-dollar multistate sales tax audits and securing multimillion-dollar refunds across numerous states.

Kyle's practice has particular depth in multistate indirect tax issues, including the complex sales and use tax questions that have followed the U.S. Supreme Court's 2018 decision in South Dakota v. Wayfair. He conducts nexus reviews and taxability research, prepares legal opinions, negotiates voluntary disclosure agreements, defends clients in state audits, and pursues refund recovery through reverse audit review. He also advises on the state and local tax implications of entity restructuring, mergers, and acquisitions, including related due diligence — always with an eye toward what a deal team actually needs to close, not a theoretical worst case.

Beyond client work, Kyle is a recognized voice in the SALT community. He has held leadership positions with the Institute for Professionals in Taxation (IPT), including serving as conference chair for the national Sales Tax Symposium, is a recurring CPE instructor for the Minnesota Society of CPAs, a published author on multistate tax developments, and a frequent presenter at national forums including the Paul J. Hartman State & Local Tax Forum and the Tax Executives Institute (TEI). See the Speaking & Leadership page for the full record.

Kyle founded Brehm Tax Counsel PLLC to give clients — from closely held businesses to sophisticated corporate tax departments — direct access to experienced SALT counsel without the overhead, hand-offs, or incentive-to-expand-scope common at larger firms. Every engagement is led personally by Kyle, from initial nexus questions through audit resolution. Outside the office, he's known to make a very good bourbon old-fashioned — and he brings the same "don't overcomplicate it" philosophy to both.

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Education

• J.D., University of Minnesota Law School (2009)
• MBA, Carlson School of Management, University of Minnesota (2009)
• B.A., St. John's University (2005)

Bar Admission

• State of Minnesota, 2010

Board & Governance

• Independent Non-Executive Director, Sezzle, Inc. (Nasdaq: SEZL) — Audit & Risk, Compensation, and Nominating & Governance Committees (2024–present)
• Board Member & Treasurer, eQuality – Pathways to Potential (Minneapolis nonprofit), 2012–2022

Areas of Focus

• Multistate sales and use tax (including post-Wayfair nexus issues)
• State tax audit defense and dispute resolution
• Reverse audits and refund recovery
• Voluntary disclosure agreements
• Taxability research and legal opinions
• State and local tax due diligence for M&A and entity restructuring