Joel Hartman has specialized in state and local tax for the past 11 years, including income and franchise tax, sales and use tax, and property tax. He has worked with a diverse client base of multistate and international companies across industry lines, including: manufacturing, retail, real estate, transportation, franchising, and investment advisory services. Joel has worked extensively in all areas of multistate tax planning and tax controversies. He is frequent speaker at state and local tax seminars and meetings. Prior to joining Jones Day in 2005, Joel was director and tax counsel for Delta Air Lines in Atlanta.