Current Employment Position(s)

Of Counsel

Lawyer Overview

Maryann Gall's practice is concentrated in the areas of state and local taxation, with an emphasis on multistate issues for taxpayers doing business across the country.

Maryann was named as one of the country's outstanding tax lawyers by The National Law Journal in February 1993. She is a member of the CCH State Tax Advisory Board and is one of the authors of The State & Local Tax Portfolio Series. In 2002, CCH published Maryann's Sales and Use Tax Nexus: Practical Insights and Strategies. In 2004, she coauthored the Deloitte & Touche Center for Multistate Taxation's A Lawmaker's Guide to Nexus (Doing Business in the State), which is distributed to every state legislator in the United States. Maryann is a member of the board of the New York University Institute on State and Local Taxation, the Hartman Tax Institute in Nashville, and the University of Wisconsin Multistate Corporate Tax Board and its Multistate Tax Guide. She is a regular speaker at the national meetings of the Council on State Taxation, the Tax Executives Institute, and the Institute of Professionals in Taxation.

Maryann has been selected for inclusion in the 1999 through 2009 editions of The Best Lawyers in America. Best Lawyers has been published since 1983 and is generally regarded as the legal profession's preeminent referral guide. Since 2004, Maryann also has been named a "Super Lawyer" by Ohio Super Lawyers magazine.

Areas of Practice

• Tax
• State and Local Tax Controversies
• State and Local Tax Counseling
• Tax Audits & Controversies
• Energy
• Energy/Utilities

Representative Cases

• Bloomingdale's By Mail Ltd. v. Commonwealth Dep't of Revenue
• Bloomingdale's By Mail Ltd. v. Huddleston
• Dell Catalog Sales L.P. v. Commissioner of Revenue Services
• SFA Folio Collections, Inc. v. Bannon
• SFA Folio Collections, Inc. v. Tracy

West Practice Categories

Corporate Taxation, Estate & Gift Taxation, Excise Taxes, Income Taxation, International Taxation, Payroll Taxes, Property (Ad Valorem) Taxes, Sales & Use Taxes, State, Local & Municipal Law, Taxation Law

Bar Admissions

• Ohio

Education

• Ohio State University

Published Works

• Vermont Supreme Court Requires Maximization of Taxation, Jones Day State Tax Return, reprinted in Corporate Business Taxation Monthly, Vol. 10, No. 6, March 2009, 2008
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2008
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2008
• Two New State Taxes Took Effect This Year: Did You Miss Your 'Calling?'" Journal of State Taxation, 2008
• Internet Companies Immediately Object to New York’s 'Gotcha!' Theory of Nexus, Journal of State Taxation, 2008
• Internet Companies Immediately Object to New York's "Gotcha!" Theory of Nexus, Jones Day State Tax Return, 2008
• First Quarter Nexus Update - Doing Business in Various States, Affiliate Nexus Cases and Statutes, Local Tax in Pennsylvania, and Michigan's "Active Solicitation" Rule, Jones Day State Tax Return, 2008
• Substance Over Form is Paramount in Nexus Analysis, Journal of State Taxation, 2008
• Ohio: Goodwill Repairs Case Good For Auto Manufacturers, Jones Day State Tax Return, 2008
• New York Proposes Aggressive New Steps to Expand Nexus, Journal of State Taxation, 2008
• Nexus: Update on Recent Developments, Jones Day State Tax Return, 2008
• 2007 Federal Congressional Activity Regarding State Taxation, Journal of State Taxation, 2008
• Nexus And Web-Related Activities: How The New York "Grinch" Tried To Ruin The Holiday Spirit, Jones Day State Tax Return, 2007
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2007
• BarnesandNoble.com: Federal Court's Nexus Analysis Reflects Practical Business Realitites, Journal of State Taxation, 2007
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2007
• Group Reporting and the Ohio Commercial Activity Tax: The Long Arm of the Law? Journal of State Taxation, 2007
• West Virginia Supreme Court Holds That 'Significant Economic Presence' Creates Nexus for MBNA, Journal of State Taxation, 2007
• Nexus: Update on Recent Developments, Jones Day State Tax Return, 2007
• 2006 Year in Review, Journal of State Taxation, 2007
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2007
• Do You Have a Hidden State Income Tax Liability Looming?, FEDA News & Views, 2006
• Voluntary Registration and Nexus, CCH Journal of State Taxation, 2006
• The Business Purpose Doctrine, "Abusive Shelters," and "Persuasive" Amnesties, New York University Institute on State and Local Taxation, New York University., 2006
• Affiliate Nexus - What's New?, CCH Journal of State Taxation, 2006
• NEXUS: Update on Recent Developments, Jones Day State Tax Return, 2006
• Blowing the Whistle on Private Nexus Enforcement - an Update on False Claims Suits Against Remote Sellers, Journal of State Taxation, 2006
• Controversy over the Scope of Quill Continues: Kmart wins on Statutory Grounds in New Mexico, Geoffrey Loses in Oklahoma, and the New Jersey Supreme Court Agrees to Review Lanco, coauthor, Journal of State Taxation, 2006
• NEXUS: Update On Recent Developments, Jones Day State Tax Return, 2006
• A Critique of the Nexus Standard for Ohio's New Commercial Activity Tax, Journal of State Taxation, 2006
• NEXUS: Update on Recent Developments, Jones Day State Tax Return, 2006
• A Critique Of The Nexus Standard For Ohio's New Commercial Activity Tax, Jones Day State Tax Return, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• UPDATE: Ohio's New CAT Tax And Tax Amnesty, Jones Day State Tax Return, 2005
• The Appeals Court Of Massachusetts Clarifies The Exemption For Direct Mail Advertising, Jones Day State Tax Return, 2005
• Escheat -- The Basic Rules, What the U.S. Supreme Court Dictated About Compliance Priorities, B-To-B Exemptions, Gift Card Planning Opportunities, and Recent Cases, 2005
• Out with the Old and In with the New: Ohio Abandons its Corporate Franchise Tax and Enacts a Commercial Activities Tax, 2005
• Ohio's Revised Discretionary Penalty Worksheet: In Search Of Consistent Application, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• Louisiana Supreme Court's Indecision Creates Constitutional Confusion, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• Add-Back Legislation: Moving From Geoffrey/Economic Nexus Toward Add-Back Statutes, Wisconsin Society of CPAs Annual Tax Conference, 2004
• Engineering Drawings Exclusion Claim From Ohio Property Tax Fails, Jones Day State Tax Return, 2004
• Nexus Update: 2003/2004, Jones Day State Tax Return, 2004
• Ohio Franchise Tax Investment Credit Declared Unconstitutional, Jones Day State Tax Return, 2004
• Recovery of Attorney's Fees in State Tax Controversies, Portfolio No. 1590, T.M., 2004
• A Reminder - Federal Courts Cannot Litigate State Tax Disputes, Jones Day State Tax Return, 2004
• Limitations on States' Jurisdiction to Impose Sales and Use Taxes, Portfolio No. 1420, T.M., 2004
• Application of the Business purpose Doctrine for State Tax Purposes, Jones Day State Tax Return, 2004
• A Missed Window of Opportunity: Amnesty From California's Unclaimed Property Interest Charges, Jones Day State Tax Return, 2004
• A Lawmaker's Guide to Nexus (Doing Business in the State), The Deloitte & Touche Center for Multistate Taxation, University of Wisconsin-Milwaukee, 2003
• Sales and Use Tax Nexus: Practical Insights and Strategies, CCH Incorporated, 2003
• Gain From Sale of Non-Ohio Property Not Allocable to Ohio, Jones Day State Tax Return, 2003
• P.L. 86-272 Is Not a Bar to Ohio Franchise Taxation, Jones Day State Tax Return, 2003
• The Eagles Crash, Jones Day State Tax Return, 2003
• Here We Go Again - Nexus Legislation in California, Jones Day State Tax Return, 2003

Address

P.O. Box 165017
Columbus, OH 43216-5017

Phones

1.614.281.3924 (Business Phone)

Faxes

1.614.461.4198 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com