Jonathan Feldman helps clients stay on top of ever-changing state and local tax issues that directly impact their businesses. With a strong background in the manufacturing, telecommunications, transportation, entertainment and retail industries, Jonathan counsels clients in all areas of state and local taxation including income, franchise, sales and use and property taxes. He represents clients in all phases of state and local tax controversy, including audit assistance, administrative hearings, litigation and appellate review; and regularly provides counsel on state and local income and transactional costs for mergers, acquisitions and corporate reorganizations. Jonathan frequently testifies on state tax matters before the Georgia General Assembly. Jonathan regularly speaks on tax controversy, litigation, and policy matters at regional and national conferences around the country such as Tax Executives Institute (TEI), Council on State Taxation (COST), and Institute for Professionals in Taxation (IPT).
Prior to joining Eversheds Sutherland (US), Jonathan served as a tax adviser for two major accounting firms in Atlanta, spending three years with Arthur Andersen and four years with Deloitte Tax. While attending law school, he clerked for the Thirteenth Judicial Circuit of Florida, Circuit Civil Division.
Client Tools
•Marketplace Tax
Clerkships
Honorable Manuel Menendez Jr., Thirteenth Judicial Circuit of Florida, Circuit Civil Division
Awards and Rankings
Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2018-2019)
Selected for inclusion in Georgia Super Lawyers “Rising Stars” (2010-2014)
Experience
“I like working closely with business people. I like learning their business, understanding the intricacies and how it operates from a regulatory standpoint. And I’m not alone. As tax attorneys, I think all of us at Eversheds Sutherland try to really connect with our clients. We don’t just talk about tax, we talk about their business.”
Experience
Defended a financial institution in a bank tax assessment in Georgia.
Achieved a favorable settlement for a national manufacturer in False Claims Act litigation in Illinois.
Helped a direct marketing company settle outstanding sales tax liabilities with a number of states and localities through voluntary disclosure agreements.
Served as lead trial counsel for See's Candies and other affiliates of Berkshire Hathaway and obtained a landmark victory in a transfer pricing case against the Utah State Tax Commission.
Served as national state tax counsel to a Fortune 50 conglomerate and advised the company in every state in which it does business.
Defended a large sporting goods company in an Illinois False Claims Act action.
Represented a major restaurant chain in an income tax assessment related to a royalty company.
Advises a major restaurant chain on the sales tax issues associated with food services outside of restaurants, including third-party delivery services.
Obtained a $2 million tax refund for ChoicePoint by successfully arguing that the client qualified for Georgia's high-technology exemption.
Represents a mobile home manufacturer and seller in a sales and use tax audit in West Virginia.
Represented a Fortune 50 media company in an Arkansas property tax matter related to central assessment and the assessment of intangible property.
Filed an amicus brief on behalf of The Tax Foundation in a Railroad Revitalization and Regulation Reform Act sales tax matter.
Achieved a favorable settlement for a telecommunications company in a Georgia sales tax assessment.
Obtained a favorable settlement for an international hotel company in a Georgia income tax assessment involving intercompany transactions.
Achieved a favorable settlement for a building product manufacturer in a West Virginia corporate income tax assessment regarding apportionment.
Represents a specialty chemicals manufacturer, in Multistate Tax Compact election refund claims in Michigan.
Represented a packaging manufacturer in a Georgia sales tax manufacturing exemption refund claim.
Defended a manufacturing client against a lawsuit filed by the City of Chicago against retailers that had rebate agreements with Illinois localities.
Won on summary judgment for a diversified financial corporation in Maryland litigation over a multimillion-dollar income tax assessment.
Defended a leasing company in a matter regarding whether losses from investments in low-income housing tax credit partnerships are allocable or apportionable.
Multimedia
Videocast: SALT Scoreboard - 2017 Mid-Year Review (August 15, 2017)
In the 2017 Mid-Year State Tax Review, Charles Capouet and Hanish Patel share their observations for significant state tax litigation in 2017 and compare mid-year 2017 results with 2016’s results. ...
Videocast: Eversheds Sutherland SALT Scoreboard - 2016 Year in Review (February 7, 2017)
The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this videocast, Charles C. Capouet and DeAndre R. Morrow share 2016 year-end ...
Videocast: Sutherland SALT Scoreboard - 2nd Quarter Highlights (August 2, 2016)
Sutherland SALT tracks and tallies significant state and local tax litigation wins and losses in the quarterly Sutherland SALT Scoreboard publication. In this videocast, Charles C. Capouet and ...
Podcast: Deciphering Wynne with Professor Walter Hellerstein (May 21, 2015)
Following the May 18th U.S. Supreme Court decision that Maryland’s personal income tax regime is unconstitutional, join Sutherland SALT and Professor Wally Hellerstein, University of Georgia Taxation ...
Webcast: Understanding the Georgia Manufacturing Exemptions (July 21, 2014)
In this webinar, Sutherland attorneys Jonathan Feldman and Scott Wright will break down the latest developments in Georgia sales and use tax laws and regulations relating to manufacturers, ...
News
In the News
High Court To Decide Reach Of New Georgia Online Sales Tax Law (May 14, 2018)
WABE
Eversheds Sutherland Partner Jonathan Feldman is quoted in this WABE article regarding Georgia’s new online sales tax which is under review by the US Supreme Court. Jonathan said, “Even if ...
Georgia Lawmakers Remove Foreign Earnings From Tax Base (March 23, 2018)
Bloomberg BNA
Eversheds Sutherland Partner Jonathan Feldman is quoted in this Bloomberg BNA article regarding Senate Bill 328, which would eliminate the tax on foreign-earned income, and its affect on House ...
Georgia Governor Agrees to Revise Tax Code Due to Federal Reform (February 6, 2018)
Law360
Eversheds Sutherland Partner Jonathan Feldman is quoted in this Law360 article regarding the Georgia Governors decision to work with Georgia Legislature to come up with a taxpayer-friendly solution ...
Colorado Court Finds Subsidiary Has Nexus, but Alternative Apportionment Formula Wasn't Reasonable (February 6, 2017)
Tax Notes
Eversheds Sutherland (US) Partner Jonathan Feldman is quoted in this Tax Notes article regarding a Colorado district court decision in Target Brands Inc. v. Dep’t of Revenue, which ruled, among other ...
MTC Official Has Different Take on Transfer Pricing Case Decisions (October 31, 2016)
State Tax Notes
Sutherland Partner Jonathan Feldman is quoted in this State Tax Notes article discussing the importance of the state tax court decision of Rent-A-Center East Inc. v. Department of State Revenue. ...
Scoreboards Are Fun...Even If They Are About Taxes (April 20, 2016)
Tax Analysts
This article published by Tax Analysts focuses on the release of Sutherland’s SALT Scoreboard, a quarterly publication that tracks significant state tax litigation and controversy developments and ...
Georgia DOR Adopts Direct Payment Amendment, Seeks Further Changes (April 6, 2016)
State Tax Today
Partner Jonathan Feldman is quoted in a State Tax Today article discussing the Georgia Department of Revenue adopting the proposed amendments to the state’s direct pay reporting system. The final ...
Refund Interest Rate Bill Sent to Georgia Governor (March 31, 2016)
State Tax Today
Partner Jonathan Feldman is quoted in this State Tax Today article regarding the Department of Revenue (DOR) recently approving HB 960, a bill that would raise taxpayer interest rates on refunds to ...
Business Community Opposes Georgia DOR's Proposed Changes to Direct Pay System (February 3, 2016)
State Tax Today
Partner Jonathan Feldman is quoted in this State Tax Today article discussing the Georgia Department of Revenue considering a proposed regulation to the state’s direct pay reporting system. The ...
Indiana Must Accept Transfer Pricing Studies, Court Says (January 6, 2016)
Bloomberg Law
Partner Jonathan Feldman is quoted in this Bloomberg Law article discussing how two recent rulings in Indiana, Columbia Sportswear USA Corp. v. Dept. of State Rev., Ind. and Rent-A-Center East Inc. ...
Press Releases
Sutherland SALT Launches “SALT Scoreboard” Publication (April 7, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm’s State and Local Tax (SALT) practice has launched the “SALT Scoreboard,” a quarterly publication that ...
Eversheds Sutherland Releases New Enhancements for Innovative State and Local Tax (SALT) App (April 5, 2016)
Eversheds Sutherland (US) LLP is pleased to announce several new enhancements to the Eversheds Sutherland SALT Shaker app. These improvements give users more options to customize and search content, ...
Eversheds Sutherland’s Innovative State and Local Tax App Now Available for Windows Phone (April 10, 2014)
Sutherland Asbill & Brennan LLP announced today the release of the Sutherland SALT Shaker app for Windows Phone. The app alerts users to important state and local tax (SALT) developments and enables ...
43 Sutherland Attorneys Named 2014 Georgia Super Lawyers and Rising Stars (February 18, 2014)
ATLANTA-Sutherland Asbill & Brennan LLP today announced that 36 of the firm’s attorneys based in Georgia have been selected as top attorneys in the state by Super Lawyers. Additionally, seven ...
Sutherland Asbill & Brennan LLP Launches Innovative State and Local Tax App For iPhone and Android (November 5, 2013)
Sutherland Asbill & Brennan LLP announced today the release of its new Sutherland SALT Shaker app for iPhone and Android. The app alerts users to important state and local tax (SALT) developments and ...
125 Sutherland Attorneys Named Super Lawyers and Rising Stars in 2013 (May 28, 2013)
ATLANTA and WASHINGTON (May 28, 2013) - Sutherland Asbill & Brennan LLP announced today that 119 of the firm’s lawyers were chosen as top attorneys and Rising Stars by Super Lawyers. The designations ...
86 Sutherland Attorneys Named as “Best Lawyers in America (November 5, 2012)
ATLANTA and WASHINGTON (November 5, 2012) - In the 2013 edition of The Best Lawyers in America, 86 Sutherland Asbill & Brennan LLP attorneys are recognized as leaders in their field. The publication ...
39 Sutherland Attorneys Named as 2012 Georgia Super Lawyers (March 2, 2012)
ATLANTA (March 2, 2012) - Sutherland Asbill & Brennan LLP today announced that 39 of the firm’s attorneys based in Georgia have been selected as top attorneys in the state by Super Lawyers. ...
More than 40 Sutherland Attorneys Recognized as 2011 Georgia Super Lawyers (March 24, 2011)
ATLANTA (March 24, 2011) - Sutherland Asbill & Brennan LLP is pleased to announce that 41 of the firm’s attorneys based in Georgia have been selected as top attorneys in the state by Super Lawyers. ...
Presentations
“Not all of our clients are large businesses, but regardless of the size, they come to us because of our strong reputation within the legal profession.”
Presentations
Judicial Deference Part II - Issues and Challenges for State Taxes (October 29, 2019)
TEI 74th Annual Conference
Eversheds Sutherland attorneys Jonathan Feldman, Maria Todorova and Justin Brown present Judicial Deference Part II - Issues and Challenges for State Taxes at the TEI 74th Annual Conference on ...
Protecting Your Company: False Claims Act and Class Action Litigation (October 17, 2019)
TEI Dallas SALT Day
Eversheds Sutherland attorneys Jonathan Feldman and Chelsea Marmor present Protecting Your Company: False Claims Act and Class Action Litigation at the TEI Dallas SALT Day on October 17, 2019, in ...
Decisions, Decisions: Tax Reform State Income Tax Filing Issues (October 17, 2019)
TEI Dallas SALT Day
Eversheds Sutherland attorneys Justin Brown and Jonathan Feldman present Decisions, Decisions: Tax Reform State Income Tax Filing Issues at the TEI Dallas SALT Day on October 17, 2019, in Dallas, ...
Steady Stream of Income Tax Anti-Abuse Doctrines into Transactional Taxes (September 23, 2019)
IPT Sales Tax Symposium
Eversheds Sutherland Partner Jonathan Feldman presents Steady Stream of Income Tax Anti-Abuse Doctrines into Transactional Taxes at the IPT Sales Tax Symposium on September 23, 2019, in Orlando, ...
Best Practices for Managing Indirect Tax Disputes - Including Taking the Bite Out of Difficult Audits (July 30, 2019)
COST State Indirect Tax Seminar
Eversheds Sutherland Partner Jonathan Feldman presents Best Practices for Managing Indirect Tax Disputes - Including Taking the Bite Out of Difficult Audits at the COST State Indirect Tax Seminar ...
SEATA Industry Council Panel (July 16, 2019)
SEATA Annual Conference
Eversheds Sutherland Partner Jonathan Feldman presents on a panel titled SEATA Industry Council at the SEATA Annual Conference on July 16, 2019, in Lake Buena Vista, Florida.
Taxation of Sports Betting (July 16, 2019)
SEATA Annual Conference
Eversheds Sutherland Partner Jonathan Feldman presents Taxation of Sports Betting at the SEATA Annual Conference on July 16, 2019, in Lake Buena Vista, Florida.
SEATA 2019 Conference (July 14-17)
Eversheds Sutherland Partners Scott Wright and Jonathan Feldman present at the Southeastern Association of Tax Administrators’ 69th Annual Conference, SEATA 2019, on July 14 - 17, 2019. More ...
Wayfair and its Aftermath (May 21, 2019)
Atlanta IPT Meeting
Eversheds Sutherland attorneys Jonathan Feldman and Justin Brown present Wayfair and its Aftermath at the Atlanta IPT Meeting on May 21, 2019, in Atlanta, Georgia.
Audit Responses to Above the Line Audit Adjustments (March 11, 2019)
ABA/IPT
Eversheds Sutherland Partner Jonathan Feldman presents Audit Responses to Above the Line Audit Adjustments at the 2019 ABA/IPT Advanced State Income, Sales/Use & Property Tax Seminars on March 11, ...
Publications
“I took some tax classes in law school and it was something that really captured my interest. I like the fact that tax laws change so often and that there’s always something new to learn, especially when it comes to state and local tax.”
Legal Alerts
Louisiana Legislature passes Marketplace Collection Bill (May 28, 2020)
On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they ...
MTC 2020 spring committee meetings (April 23, 2020)
For the first time in its history, the Multistate Tax Commission (MTC) held its 2020 Spring Committee Meetings via teleconference in lieu of the in-person meetings originally scheduled to take place ...
MTC spring committee meetings - executive committee (April 23, 2020)
On April 23, 2020, the Multistate Tax Commission (MTC), as part of its 2020 Spring Committee Meetings, held a meeting of its Executive Committee by teleconference. Over the prior two days, the MTC ...
Down a rabbit hole: New Jersey regulations provide guidance on GILTI and FDII apportionment (April 22, 2020)
The New Jersey Division of Taxation (Division) quietly issued special regulations addressing the inclusion and apportionment of global intangible low-taxed income (GILTI) and foreign-derived ...
COVID-19 telework triggers state tax withholding guidance (April 20, 2020)
COVID-19 telework triggers state tax withholding guidance
With the majority of the nation facing limitations on business travel and mandatory stay-at-home orders, states and localities are beginning to issue guidance on the impact that COVID-19 disruptions ...
Inside California’s Office of Tax Appeals (April 13, 2020)
The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial ...
New York budget bill passes legislature (April 7, 2020)
The New York Legislature has approved budget legislation for the Fiscal Year 2021 (the Budget Bill). Consistent with Governor Andrew Cuomo’s earlier promises, the Budget Bill does not contain ...
Texas Trifecta - Texas Supreme Court issues three decisions on cost of goods sold deductions (April 6, 2020)
On Friday, April 3 the Texas Supreme Court issued three decisions addressing the availability and scope of the cost of goods sold, or “COGS,” deduction. Hegar v. American Multi-Cinema Inc. The ...
TCJA’s NOL limitations rolled back in congressional COVID-19 response (April 3, 2020)
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). Passed in response to the economic repercussions of the COVID-19 pandemic, the ...
Eversheds Sutherland files an amicus curiae brief on behalf of COST (April 3, 2020)
Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on an important issue as to whether a California imposition of certain local ...
Articles
The Sales Tax Implications of Accepting Virtual Currency as Payment (October 16, 2018)
Bloomberg BNA - Daily Tax Report: State
Bitcoin and other virtual currencies are making a stir in the financial sphere. In their article for Bloomberg BNA, part two of a three-part series, Eversheds Sutherland attorneys Jonathan Feldman ...
The Sales Taxation of Virtual Currency (June 12, 2018)
Bloomberg BNA - Daily Tax Report: State
Bitcoin and other virtual currencies may be the most controversial financial assets on the market right now and are certainly the most discussed. In their article for Bloomberg BNA, Eversheds ...
Sugar-Sweetened Beverage Taxes Burden Taxpayers (August 16, 2017)
Bloomberg BNA - Daily Tax Report: State
To raise revenue and tackle health concerns, a number of localities have imposed sugar-sweetened beverage taxes. However, localities may have limited guidance on how these taxes are administered. In ...
A Pinch of SALT: Interest Shenanigans in the SALT World (December 5, 2016)
State Tax Notes
Tinkering with a state’s interest provisions can be a hidden way to increase revenue without expanding the base or increasing the tax rate-an important work-around for legislators who have pledged ...
A Pinch of SALT: Should Taxpayers Embrace MTC’s ALAS or Keep It at Arm's Length? (April 25, 2016)
State Tax Notes
In their article for State Tax Notes, Sutherland attorneys Jonathan Feldman, Stephen Burroughs and Timothy Gustafson analyze the Multistate Tax Commission’s Arm's-Length Adjustment Service program, ...
A Pinch of SALT: State Taxpayer Bills of Rights Have Teeth (October 6, 2014)
State Tax Notes
Taxpayer Bill of Rights (TABORs) are the states’ promises that taxpayers will be fairly treated, yet those documents frequently pass from hand to hand with little thought by either the taxpayer or ...
A Pinch of SALT: Considerations When Executing Waivers (March 18, 2013)
Reprinted with permission from Tax Analysts
A Pinch of SALT: Courting Independence: The Rise of Effective State Tax Courts and Tribunals (February 6, 2012)
Reprinted with permission from State Tax Notes
A Pinch of SALT: Using the Force to Combine in Separate Return States (September 5, 2011)
Reprinted with permission from State Tax Notes
A Pinch of SALT: Match Point: Tax Obligations of the Mobile Workforce (October 4, 2010)
Reprinted with permission from State Tax Notes
Newsletters
Digital tax bytes - Weekly update (Week of May 18, 2020)
International news OECD Director predicts increased political focus on digital tax framework On May 21, OECD Tax Director Pascal Saint-Amans noted in a webcast that international finance ministers ...
Digital tax bytes - Weekly update (May 19, 2020)
International news EU Commission to propose digital platform reporting rules in JulyAs EU member states begin to introduce rules to ensure proper taxation of sales and services provided through ...
Digital tax bytes - Weekly update (Week of May 4, 2020)
International news Kenya proposes 1.5% digital services taxOn May 6, Kenyan administrators presented their 2020 Finance Bill to Parliament. The Finance Bill includes a proposal to impose a 1.5% ...
Digital tax bytes - Weekly update (Week of April 27, 2020)
International news OECD Inclusive Framework postpones July meetings as compete political agreement may be delayed into 2021In a May 4 OECD-hosted webcast, Director Pascal Saint-Amans shared that ...
Eversheds Sutherland SALT Scoreboard (Quarter 1, 2020)
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2020. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Digital tax bytes - Weekly update (Week of April 20, 2020)
International news OECD reaffirms year-end goal for digital tax agreementSpeaking at a virtual conference, Pascal Saint-Amans, the Director of the OECD Centre for Tax Policy and Administration, ...
Digital tax bytes - Weekly update (Week of April 13, 2020)
International news OECD releases report prioritizing digital economy taxationThe OECD released a report on April 15 which considers certain emergency tax and fiscal policies in response to the ...
Digital tax bytes-Weekly update (Week of April 6, 2020)
International news German Finance Minister urges continued digital tax work among COVID-19In a taped speech on fighting inequality though taxation, German Finance Minister Olaf Scholz emphasized ...
Digital tax bytes-Weekly update (Week of March 30, 2020)
International news Industry groups call for postponing OECD tax overhaul during coronavirus crisisIndustry groups including the United States Council for International Business, the Federation ...
Digital tax bytes-Weekly update (Week of March 23, 2020)
International newsIndia passes digital services tax and marketplace facilitator tax deducted at sourceIndia’s Finance Act 2020, which became law on March 27, 2020, contains two major ...
