James H. Sutton, Jr., CPA, JD, LLM
Office Phone: 813-775-2131
Office Fax: 866-388-3029
Linkedin Profile: http://www.linkedin.com/in/jameshsutton
James concentrates in the area of Florida tax matters, with an almost exclusive focus on Florida Sales and Use Tax. He joined the firm in 2011 and has been a licensed Certified Public Accountant since 1994 and a licensed member of the Florida Bar since 1998.
Mr. Sutton has 20 years of experience working in Federal tax as well as State and Local Tax ("SALT"), including at a "Big 5" CPA firm and a tax consulting firm handling a wide variety of state tax planning and consulting work for Fortune 1,000 companies. Since 2001, Mr. Sutton has been an Adjunct Professor of Law at Stetson University College of Law teaching State and Local Tax, Accounting for Lawyers, and Federal Income Tax I and also at Boston University College of Law's LLM of Taxation program teaching Sales and Use Tax. Mr. Sutton ventured into the realm of construction as part owner, CFO, and in-house counsel for two construction companies, one residential and one commercial, giving him the opportunity to experience the "big picture" with all aspects of business and an improved ability to see things from a business owner's perspective. Mr. Sutton is also the State and Local Tax Chairman of the American Association of Attorney - Certified Public Accounts and now dedicates his time defending companies and individuals against the agressive tactics of the Florida Department of Revenue.
Practice areas in Florida sales and use tax:
Audit Defense, Protest, Petition for Reconsideration, Division of Administrative Hearing Litigation, Circuit Court Litigation, Collections, Revocation Hearings, Registration Denials, Criminal Investigation, Criminal Defense, Pre-Trial Intervention/Diversion Programs, Consultantion/Planning, Voluntary Disclosure, Refunds, Nexus Questionnaire Investigation, New/Existing Company Registration.
- United States Tax Court
- United States Supreme Court
- Bachelors Degree in Accounting from Stetson University (1992)
- Masters in Accounting from Mississippi State University (1995)
- Juris Doctorate from Stetson University College of Law (1998)
- Master of Laws (LL.M.) in Taxation from University of Florida, Levin College of Law (1999)
Teaching and Speaking Engagements:
- American Association of Attorney-CPAs - The Marketplace Fairness Act & the Destruction of the Commerce Clause, Washington, DC, November 7, 2014
Lorman Education - FL Sales and Use Tax - Orlando, FL - October 17, 2014
[50% discount code Y2432684]
- FICPA Accounting Show - Marketplace Fairness Act, Fort Lauderale, FL September 17, 2014
- Florida Independent Automobile Dealers Association - Florida Sales Tax - The Tax Man is Comming, (Webinar) September 17, 2014,
Florida Association of Private Investigators - Private Investigators and FL Sales Tax,
Annual Convention, Altamont Springs, FL, September 13, 2014
- Lorman Education - FL Sales and Use Tax - Tampa, FL - August 1, 2014
- National Business Institute - FL Sales and Use Tax - Orlando, FL - June 20, 2014
- National Business Institute - FL Sales and Use Tax - Tampa, FL - June 19, 2014
- National Business Institute - FL Sales and Use Tax - Ft Meyers, FL - June 18, 2014
- FICPA MEGA Conference - FL Sales and Use Tax - Orlando, FL - June 11 - 14, 2014
- FSU Accounting Conference - Florida Sales and Use Tax - Tallahassee, FL, May 15, 2014
- Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Ft. Lauderdale, FL, April 30, 2014
- Boston University LLM Tax - Sales and Use Tax - Spring 2014
- FGCU Accounting and Tax Conference - Florida Sales and Use Tax - Speaker, Ft. Meyers, FL - October 31, 2013
- Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Orlando, FL - October 17, 2013
- Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Tampa, FL - August, 22 2013
- Florida Society of Accountants - 2013 Annual Convention - Florida Sales and Use Tax, Speaker, Sarasota, FL - June 29, 2013
- FICPA Mega CPE Conference - Florida Sales and Use Tax Trends - Speaker - Orlando, FL - June 13, 2013
- 26th Annual Tax Conference - Speaker - Tampa, FL - May 30, 2013
Association of Certified Fraud Examiners - Tampa Bay Chapter
- Current Trends in Florida Sales Tax Fraud - Speaker - Tampa, FL - May 9, 2013
- FICPA Industry Conference - Florida Sales Tax Pannel Discussion - Tampa, FL - March 22, 2013
- Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Sarasota, FL - February, 20 2013 (20% discount code C1860336)
- South West Chapter of the Florida Society of Accountants - Florida Sales and Use Tax - Speaker - January 2013
- North Central Chapter of FICPA - Florida Sales and Use Tax - Current Topics, Speaker, Gainesville, FL - December 2012
- Suncoast FICPA Chapter - Florida Sales and Use Tax - Current Topics, Speaker, St. Petersburg, FL - November 2012
- Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Tampa, FL - August 2012
- State and Local Taxation, Adjunct Professor of Law at Stetson University College of Law, 2002 - 2013
"Creating Your Own Job: Starting A Business," Tampa Bay Cummunity Network TV Show aired several times in April 2012. You can watch the 1 hour TV program on YouTube by
Publications, Court Related Filings, and other Nationally Recognized Events:
- "Is the Marketplace Fairness Act Needed to Solve The 'Problem' Of Remote Sales?," Forbes, April 24. 2014, by Cara Griffith
- "Marketplace Fairness Act: The Fallacy of Simplification and the Private Reporting Solution," State Tax Notes, April 21, 2014, by James H Sutton, Jr., CPA, Esq.
Testimony before the House Judiciary Committee hearing "Exploring Alternatives on the Internet Sales Issue," March 12, 2014 (Written Testimony) (Link to video of entire hearing - please note hearing starts 35 min into video and Mr. Sutton speaks first at 1:02 into the video)
- Amicus Brief on Behalf of AAA-CPA in the Writ of Certiorari to US Spreme Court, Overstock.com Inc & Amazon.com LLC vs. NY St Dept of Tax and Fin, Nos. 13-252 & 13-259 (September 23, 2013).
- Position Letter Against Marketplace Fairness Act on Behalf of the AAA-CPA (sent to every member of Congress on May 8, 2013)
- Sales and Use Tax: To Collect or Not To Collect - Streamlined Sales Tax Projectby Gerard F. Wehle, Jr. and James H. Sutton, Jr. – Florida Bar Tax Section, Vol. XX, No. 3, June 2002.
- Florida Tax Matters – Taxpayers & Professionals – Owner of and frequent blogger on the premier Florida tax Linkedin group dedicated to providing current Florida Tax News to the best and brightest Florida tax professionals (CPAs & Attorneys) as well as corporate directors and VPs of Tax in the many industries throughout Florida.
Florida Tax Litigation Alert - An online blog frequently authored by Mr. Sutton that is filled with up-to-date alerts on the latest cases filed against or by the Florida Department of Revenue. Through these alerts, taxpayers can be armed with knolwedge of what other taxpayers are challenging. Click here to review the latest
Florida Tax Litigation Alerts.
Professional Associations and Memberships:
- American Association of Attorney-CPAs - Chairman of State and Local Tax Committee (2013 - present)
- US Tax Court Pro Bono Committee: Tampa Division – Chairman (2011-2013)
- Florida Bar – Tax Section Member
- American Bar Association – Member
- Hillsborough County Bar Association – Tax Section Member
- Florida Institute of CPAs – State Tax Resource Council Member, MEGA Conference Committee, CPA's in Industry Committee, USF Accounting Conference Committee, and State Tax Committee
- American Institute of CPAs - Member
- Tampa Bay Harvest – Board Member (2002-2003)
Note: While Mr. Sutton's primary practice area is Florida sales and use tax, he has not been board certified in Tax by the Florida Bar.