Helping Businesses Overcome Their State Tax Burdens 150+ Years of Combined Experience on Your Side

James H. Sutton, Jr., CPA, JD, LLM

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 25+ 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 Academy of Attorney - Certified Public Accounts and now dedicates his time defending companies and individuals against the agressive tactics of the Florida Department of Revenue.

Mr. Sutton has been quoted in the news by Fox News Tampa Bay, Daily Busines Review, Law360, Bloomberg BNA Daily Tax Report, State Tax Notes, & Tampa Bay Business Journal.

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, Consultation/Planning, Voluntary Disclosure, Refunds, Nexus Questionnaire Investigation, New/Existing Company Registration.

Bar Admissions

  • Florida
  • United States Tax Court
  • United States Supreme Court

Education

  • 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)

College Professorships

  • Boston University LLM Tax - Sales and Use Tax, Adjunct Professor of Law - Spring 2014
  • Stetson University College of Law - State and Local Taxation, Adjunct Professor of Law at , 2002 - 2013

Speaking Engagements

  • FICPA MEGA CONFERENCE - PANNEL DISCUSSION OF WAYFAIR 1ST YEAR IMPLICATIONS, Orlando, June 2019
  • FICPA USF ACCOUNTING CONFERENCE, FLORIDA SALES TAX HOT TOPICS AND NATIONAL IMPLICATIONS OF WAYFAIR, Tampa, October 26, 2018
  • FICPA CONSTRUCTION INDUSTRY CONFERENCE - FLORIDA SALES AND USE TAX, Orlando, October 19, 2018
  • BROWARD CHAPTER OF FLORIDA SOCIETY OF ENROLLED AGENTS, FLORIDA SALES & USE TAX PLUS MULTISTATE IMPLICATIONS OF WAYFAIR DECISION, Fort Lauderdale, August, 14, 2018
  • FLORIDA SOCIETY OF ACCOUNTANT & TAX PROFESSIONALS, FLORIDA SALES TAX UPDATE AND IMPLICATIONS OF WAYFAIR DECISION, Fort Myers, July 24, 2018
  • FICPA MEGA CONFERENCE - FLORIDA SALES AND USE TAX, Orlando, June 14, 2018
  • FICPA FSU ACCOUNTING CONFERENCE - FLORIDA SALES & USE TAX LATEST UPDATES & HOT TOPICS, with David Brennan, Esq., May 10, 2018.
  • FICPA GULF COAST CHAPTER - FLORIDA SALES AND USE TAX, Sarasota, February 6, 2018
  • FICPA VOLUSIA CHAPTER - FLORIDA SALES AND USE TAX, Daytona, January 10, 2018
  • FICPA USF ACCOUNTING CONFERENCE - FLORIDA SALES AND USE TAX, Tampa, October 27, 2017
  • FICPA FGCU ACCOUNTING CONFERENCE - FLORIDA SALES AND USE TAX, Fort Myers, October 26, 2017
  • FICPA CONSTRUCTION INDUSTRY CONFERENCE - FLORIDA SALES AND USE TAX IN CONSTRUCTION, Orlando, October 20, 2017
  • FSEA - MIAMI DADE CHAPTER - FLORIDA SALES AND USE TAX, MIAMI, August 25, 2017
  • FL SOCIETY OF ACCOUNTING & TAX PROFESSIONALS - FLORIDA SALES AND USE TAX, Fort Myers, July 25, 2017
  • NBI - BUSINESS LAW BOOTCAMP (SALES TAX), Orlando, July 23, 2017
  • FSEA SUNCOAST CHATPER - FLORIDA SALES AND USE TAX, Clearwater, May 21, 2017
  • LAW SEMINARS INTERNATIONAL - FLORIDA SALES TAX IMPLICATIONS OF MEDICAL MARIJUANA, Fort Lauderdale, March 10, 2017
  • NBI - FLORIDA SALES AND USE TAX, Fort Myers, Florida, October 28, 2016
  • NBI - FLORIDA SALES AND USE TAX, Tampa, Florida, October 25, 2016
  • FIADA ANNUAL CONFERENCE - THE TAX MAN IS COMMING, Orlando, Florida, October 21, 2016
  • FICPA NORTH SUNCOAST CHAPTER - FLORIDA SALES AND USE TAX, New Port Richie, September 21, 2016
  • LORMAN EDUCATION - FLORIDA SALES AND USE TAX - HOT TOPICS, Webinar, September 15, 2016
  • FICPA MEGA CONFERENCE - FLORIDA TAX HOT TOPICS, Orlando, FL, James Sutton, Karen Lake, & Jim Ervin, June 10, 2016
  • AUTO CPA GROUP - FED & STATE LEGISLATION AFFECTING SALES TAX: REGISTER AND COLLECT IN EVERY STATE?, Savannah, GA, May 20, 2016
  • FICPA: CPA'S IN INDUSTRY - LATEST CASES, LAWS, & HOW TO STAY OUT OF TROUBLE, Tampa, FL,James Sutton & Karen Lake, March 24, 2016
  • FICPA WEBINAR - FLORIDA SALES & USE TAX FOR CAR DEALERS, March 17, 2016
  • TAMPA BAY PARALEGAL ASSOCIATION - FLORIDA SALES TAX HOT TOPICS, March 3, 2016
  • FLORIDA INDEPENDENT AUTOMOBILE DEALERS ASSOCIATION (FIADA) - FLORIDA SALES & USE TAX, Boca Town Hall Meeting, January 22, 2016
  • FICPA GULF COAST CHAPTER - FLORIDA SALES TAX HOT TOPICS, , James Sutton & Matthew Parker, January 1, 2016
  • SALES AND USE TAX IN FLORIDA, webinar, Lorman Education, discount cound Z9613675, priority code 15999, register HERE, September 10, 2015 at 1:00 PM to 2:40 PM EST
  • FICPA MEGA CONFERENCE - Marketplace Fairness Act Viewed in the Light of PL 86-272, Orlando, FL, June 11, 2015
  • FICPA NOT FOR PROFIT CONFERENCE - Sales and Use Tax Issues - Tampa, FL, May 28, 2015
  • FICPA INDUSTRY CONFERENCE - Federal and Florida Legislation Affects State Tax, Tampa, FL, March 19, 2015
  • Florida TaxWatch - Need to Update Florida's Taxpayer Bill of Rights, February 17, 2015
  • CBIZ Presenation - Florida Sales & Use Tax: What You Need to Know, Tampa, FL, December 2, 2014 (Brochure Here)
  • 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
  • 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 EducationLorman 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 Myers, 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
  • FGCU Accounting and Tax Conference - Florida Sales and Use Tax - Speaker, Ft. Myers, 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
  • "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 Clicking Here.

Publications, Court Related Filings, and other Nationally Recognized Events

Professional Associations and Memberships

  • American Academy of Attorney-CPAs - Chairman of State and Local Tax Committee (2013 - present)
  • Florida Academy of Attorney-CPAs - President 2016
  • 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, Construction Industry, 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. © 2011-2019 – All Rights Reserved – the Law Offices of Moffa, Sutton, & Donnini, P.A.

  • FL Dept. of Revenue
  • ABA
  • FICPA
  • FL State Bar

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