Joseph X. Donovan
Joseph X. Donovan joined the state and local tax practice of Sullivan & Worcester LLP in 2006 after having spent three years as Deputy General Counsel of the Massachusetts Department of Revenue, where he was responsible for working with the General Counsel to manage the Department’s Legal Division – the group responsible for developing public written statements of departmental policy, litigating tax cases in the Massachusetts Appellate Tax Board and drafting and providing comments on proposed tax legislation. From 1984 to 2003, Mr. Donovan held various positions in the state tax consulting practice of PricewaterhouseCoopers LLP and its predecessor firm Coopers & Lybrand, including leader of its Northeast Region state tax practice.
Mr. Donovan is the author of the Massachusetts Sales and Use Tax Manual and co-author, with J. Gary Dean, of the BNA Multistate Tax Portfolio on Formulary Apportionment Methods. He has been an adjunct faculty member in tax programs at Suffolk University, Northeastern University and New York University. In April of 2007, Mr. Donovan was appointed by Governor Deval Patrick to a special commission charged with studying Massachusetts corporate taxation. He earned his undergraduate degree in philosophy from Cornell University and also holds a J.D., with honors, from the University of Michigan Law School.
News & Publications
- Software From Remote Servers Is Taxable, Massachusetts Board Says, TaxNotes, Quoted (November 12, 2018)
- State Taxation of GILTI: Policy and Constitutional Ramifications, TaxNotes (October 22, 2018)
- S&W Attorneys Named 2018 Massachusetts Super Lawyers and Rising Stars, New England Super Lawyers Magazine (October 18, 2018)
- The Rise And Fall Of The Millionaire Tax In Massachusetts, Law360 (July 11, 2018)
- Mass. Companies Have Little To Fear From Baker's Budget Bill, Law360 (June 29, 2018)
- Failed Mass. Ballot Shows Fading Support For Millionaires' Tax, Law360, Quoted (June 20, 2018)
- Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case, S&W Client Advisory (June 13, 2018)
- Massachusetts DOR Authorizes 2018 Payments, But Congress Says No, S&W Client Advisory (December 16, 2017)
- Massachusetts Working Draft Seeks to Modernize Corporate Nexus Requirements, Tax Notes Today, Quoted (October 20, 2017)
- S&W Attorneys Named 2017 Massachusetts Super Lawyers and Rising Stars, New England Super Lawyers Magazine (October 16, 2017)
- Massachusetts DOR Updates Tax Return Guidance for Non-U.S. Corporations, State Tax Today, Quoted (June 27, 2017)
- Application of Single-Sales-Factor Apportionment Didn't Violate Commerce Clause, Massachusetts High Court Holds, State Tax Today, Quoted (January 12, 2017)
- Mass. should conform to federal tax policies, Boston Business Journal (April 1, 2016)
- General Electric to Relocate Headquarters to Massachusetts, State Tax Today, Quoted (January 14, 2016)
- Sullivan & Worcester Ranked in the 2015 Edition of Chambers USA, S&W Press Release (May 26, 2015)
- For biz sake, scrap the ‘balance sheet’ tax, Boston Business Journal (May 8, 2015)
- Massachusetts Market Sourcing - A Pocket Guide to the Labyrinth, IPT Insider (April 1, 2015)
- Massachusetts Governor Appoints New Revenue Commissioner, Special Technology Adviser, State Tax Today, Quoted (March 27, 2015)
- Massachusetts DOR Revises Draft of Market-Based Sourcing Reg, State Tax Today, Quoted (November 3, 2014)
- S&W Attorneys Named 2014 Massachusetts Super Lawyers, New England Super Lawyers Magazine (October 17, 2014)
- Unsafe Havens: Are Efforts to Extend State Reach Beyond the Water’s Edge Constitutional?, State Tax Notes (September 8, 2014)
- Massachusetts Tax Commissioner Calls Early Mediation Program a 'Home Run', State Tax Today, Quoted (July 11, 2014)
- News Analysis: Massachusetts Lawmakers' Broken Promise on FAS 109, State Tax Today, Quoted (June 9, 2014)
- Sullivan & Worcester Ranked in the 2014 Edition of Chambers USA, S&W Press Release (May 23, 2014)
- Massachusetts House Budget Includes Higher Threshold for Small Claims Tax Appeals, State Tax Today, Quoted (April 11, 2014)
- Massachusetts Department of Revenue Releases Draft Market-Sourcing Rules, Client Advisory (April 9, 2014)
- Massachusetts Market-Based Sourcing Regs May Create Difficulties for Taxpayers, Practitioners Say, State Tax Today, Quoted (March 27, 2014)
- Maintain Local Property Tax Exemption: File by April 1 Deadline, Associated Industries of Massachusetts (AIM) Business Insider, Quoted (March 19, 2014)
- S&W Attorneys Named 2013 Massachusetts Super Lawyers, New England Super Lawyers Magazine (October 21, 2013)
- Taxing The Cloud Brings Practical Challenges, InformationWeek (August 23, 2013)
- New Massachusetts Computer Services Tax Stirs Controversy, Client Advisory (August 9, 2013)
- The Wrong Road to Progressivity, The Boston Globe (April 9, 2013)
- S&W Attorneys Named 2012 Massachusetts Super Lawyers, New England Super Lawyers Magazine (October 22, 2012)
- Sullivan & Worcester Attorneys Named in 2013 Best Lawyers® (August 22, 2012)
- Taking Inventory of State's Aggressive Tax Collection Rep, Boston Business Journal, Quoted (March 23, 2012)
- Panel to Urge Fewer Tax Breaks in Mass., The Boston Globe, Quoted (March 20, 2012)
- Cutting Tax Breaks Won’t Create a Pot of Gold, Boston Business Journal (March 2, 2012)
- S&W Attorneys Named 2011 Massachusetts Super Lawyers, New England Super Lawyers Magazine (October 20, 2011)
- Groupon Craze, Other Online Daily Deals A Hot Topic for State Tax Authorities, BNA - Electronic Commerce & Law Report, Quoted (October 1, 2011)
- New Approach Needed to Resolving Tax Disputes, Boston Business Journal (January 7, 2011)
- Kerry Will Pay Mass. Tax on R.I. Yacht, The Boston Globe, Quoted (July 28, 2010)
- Squeezing Foreign Firms, Boston Business Journal (May 7, 2010)
- Massachusetts Finalizes Combined Reporting Regulations, State Tax Notes (July 13, 2009)
- "What is Massachusetts Corporate Tax Basis?," State Tax Notes (April 9 2007)
- BNA Multistate Tax Portfolio on Formulary Apportionment Methods (1998)
- Refund Opportunities for Corporations Filing Consolidated Returns in Massachusetts, Journal of State Taxation, Vol. 8, No. 3 (1989)
- Massachusetts Sales and Use Tax Manual (1989)
Seminars & Presentations
- GILTI as Charged: How to Structure Successful U.S. Offshore Business Activities
Sullivan & Worcester Conference Center, Boston, MA (November 14, 2018) - Looming Constitutional Challenges: State Corporate Income Tax Conformity with the International Tax Provisions in the TCJA
Council On State Taxation (COST) (October 24, 2018) - State Tax Implications of Federal Tax Reform
Massachusetts Taxpayers Foundation (September 25, 2018) - Massachusetts and National State Tax Update for 2018
Boston Bar Association (June 12, 2018) - Discussion of State Tax Cases, Issues and Policy Matters to Watch
North Atlantic Regional State Tax Seminar (May 16, 2018) - The 11th Annual Worldwide Tax Update
Sullivan & Worcester Conference Center (May 15, 2018) - The Qualified Business Income (QBI) Deduction: It Actually Makes Sense!
Sullivan & Worcester Conference Center, Boston, MA (March 28, 2018) - The 2017 Tax Act
Sullivan & Worcester Conference Center, Boston, MA (January 31, 2018) - 10th Annual Worldwide Tax Update
Sullivan & Worcester Conference Center, Boston, MA (May 16, 2017) - 9th Annual Worldwide Tax Update
Sullivan & Worcester Conference Center, Boston, MA (May 17, 2016) - 2015 Year-End State Tax Update
Sheraton, Needham, MA (February 6, 2016) - Unitary Business Principle
Suffolk University Law School (November 19, 2015) - International Structures: States on the Cutting "Edge"
Boston Newton Marriott, Newton, MA (November 16, 2015) - Independent SALT Alliance Conference
Sullivan & Worcester Conference Center, Boston, MA (June 12, 2015) - 2015 American Bar Association, Section of Taxation, May Meeting
Grand Hyatt, Washington, DC (May 8, 2015) - State Taxation: Reaching Beyond the Water’s Edge
The Peabody, Memphis, TN (April 21, 2015) - How to Leave Massachusetts (and Its Taxes) Behind: A Roadmap
Sullivan & Worcester Conference Center, Boston, MA (March 25, 2015) - Massachusetts Sales Tax Developments
Massachusetts Taxpayers Foundation (October 31, 2014) - Massachusetts Tax Dispute Resolution
Sheraton, Framingham, MA (January 23, 2014) - Massachusetts Tax Developments
FAE Learning Center, 14 Wall Street, New York, NY (January 16, 2014) - The Challenges of State Tax Administration
Suffolk University, Sawyer Business School, Boston, MA (December 5, 2013) - Lessons Learned from the Software Services Tax
Massachusetts Taxpayers Foundation (October 25, 2013) - Massachusetts Computer Services Tax
Massachusetts Society of CPAs (September 17, 2013) - Massachusetts State & Local Tax Policy Update
Boston Bar Association, State Tax Forum (June 19, 2013) - The Challenges of State Tax Administration: Ethics, Culture, Transparency and the Burden of Consistency
Council On State Taxation (April 23, 2013) - Three Figures Who Have Been Most Influential in Shaping the Massachusetts Tax Landscape
Suffolk University Law School (April 10, 2013) - The Works: Massachusetts Finance, Funding, Tax, and Training Programs Seminar
Massachusetts Biotechnology Council (March 28, 2013) - Annual State Tax Conference
Massachusetts Society of CPAs (January 24, 2013) - Massachusetts State & Local Tax Policy Update
Boston Bar Association, State Tax Forum (June 6, 2012) - Multistate Tax Issues
Massachusetts Society of CPAs (January 26, 2012) - The Massachusetts Tax Expenditure Debate
Suffolk University Law School (November 22, 2011) - The Uses and Abuses of Discretionary Authority
NYU School of Continuing and Professional Studies (July 21, 2011) - Massachusetts State and Local Tax Update
Boston Bar Association, Boston, MA (June 22, 2011) - Annual State Tax Conference
Massachusetts Society of CPAs (February 7, 2011) - Independent SALT Alliance (ISA) Winter Meeting 2011
Brunini, Grantham, Grower & Hewes, PLLC, Jackson, MS (January 13, 2011) - The Aftermath of Adoption of Combined Reporting in Massachusetts
Suffolk University Law School (November 23, 2010) - Second Annual Northeast State & Local Tax Forum
New Hampshire Society of CPAs (October 1, 2010) - Combined Reporting
Northeastern States Tax Officials Association (September 27-28, 2010) (September 27, 2010) - In-Depth Review of Significant Apportionment Factor Issues
Summer Institute in Taxation, New York University (July 29, 2010) - Massachusetts Biomanufacturing Roundtable
Massachusetts Life Sciences Collaborative (June 9, 2010) - Massachusetts Tax Update
Boston Bar Association, Boston, MA (June 8, 2010) - State Tax Developments and Trends in the Northeast and Mid-Atlantic Regions
Tax Executives Institute (February 8, 2010) - Annual State Tax Conference
Massachusetts Society of CPAs (January 22, 2010) - Massachusetts Tax Update
Massachusetts Association of Public Accountants (October 21, 2009) - First Annual Regional State & Local Tax Forum
New Hampshire Society of Certified Public Accountants (October 2, 2009) - Massachusetts Tax Update 2009
Boston Bar Association, State and Local Tax Committee (June 16, 2009) - State Tax InfoShare: New Massachusetts Rules for 2009
Massachusetts Society of Certified Public Accountants, Inc. (June 1, 2009) - Update on the New Massachusetts Tax Law
MCLE Conference Center, Boston, MA (February 25, 2009) - Sweeping Changes in Corporate Tax Law
Massachusetts Bar Association (September 19, 2008) - The State of New England: People, Politics and Policies
Joseph W. Martin Institute for Law and Society (March 28, 2008)
