Rick Heller

Rick is a managing director in the Technology, Media & Telecommunications practice of Deloitte Tax LLP. He leads the US Indirect Tax consulting group and is the Indirect Tax Technology sector leader. With more than 15 years of experience working as an Executive Director at AT&T, and more than 15 additional years of federal and state tax experience working in public accounting and at a law firm, Rick has significant experience working on issues across the United States in the technology and telecommunications industries, along with cloud-based and e-commerce merchants. He currently focuses on indirect and transaction tax, including Wayfair-related economic nexus concerns and Marketplace Platform sales tax issues. 

Rick has extensive experience assisting established and startup businesses in developing and reviewing compliance systems and processes; evaluating the taxability of a variety of products and services, including many that are Internet- and cloud-based; audit advocacy and other controversy services; refund claims; as well as transactional analysis. He has an extensive background in research and tax-planning, as well as best practices and documentation requirements, such as bundled and single-price-point service offers.

In his national role as an indirect tax sector specialist and Indirect Tax Consulting leader, Rick is responsible for monitoring and sharing tax developments potentially impacting communications and technology-related businesses. He frequently speaks on transaction tax topics before industry professionals, SALT conferences, and groups. He coauthored the sale-for-resale chapter in the CCH book: Telecommunications—Taxation of Services, Property and Providers, and is also the coauthor of several articles in various tax publications.

Ricick received his BS degree in business administration and accounting from Montclair State University, his JD from Seton Hall University, School of Law, and his LLM in taxation from New York University, School of Law.