LeAnn Luna, Professor of Accounting holds a dual appointment with the Department of Accounting and Information Management and with the Boyd Center for Business and Economic Research (http://cber.bus.utk.edu/). Her primary research interest is state and local tax policy with a focus on sales and use taxes and the state corporate income tax. Her research on e-commerce and Section 529 college savings plans has been cited by more than 150 newspapers. Dr. Luna has published in journals including, Journal of Accounting and Economics, National Tax Journal, Journal of the American Taxation Association, Public Finance Review, and a number of other journals. She currently teaches federal tax research and contributes to a tax textbook. Dr. Luna is a CPA and received a B.B.A. in accounting from Southern Methodist University, a Master of Taxation from the University of Denver College of Law, and her Ph.D. from the University of Tennessee.