Current Employment Position(s)

Associate

Lawyer Overview

Laura Kulwicki's practice is concentrated in the areas of state and local taxation, with emphasis on multistate issues that affect taxpayers doing business across the U.S.

Laura is coauthor of two portfolios published as part of BNA/Tax Management's Multistate Tax Portfolio series, "Limitations on States' Jurisdiction to Impose Sales and Use Taxes" and "Recovery of Attorney's Fees in State Tax Controversies." She is also coauthor of The Deloitte & Touche Center for Multistate Taxation, University of Wisconsin-Milwaukee's A Lawmaker's Guide to Nexus (Doing Business in the State) and Sales and Use Tax Nexus: Practical Insights and Strategies (CCH Tax Research Network-Electronic Book). She is a contributing coauthor of "Nexus News" in the CCH bimonthly publication Journal of State Taxation. She has published numerous articles on state taxation in Tax Analyst's State Tax Notes, CCH's State Tax Review, World Trade Executives' Practical U.S./Domestic Tax Strategies, Banks Baldwin's Ohio Tax Service, and Tax Management's Multistate Tax Report. She has lectured for taxpayer organizations such as the Council on State Taxation, Institute for Professionals in Taxation, Tax Executives Institute, and The Deloitte & Touche Center for Multistate Taxation, University of Wisconsin-Milwaukee.

Areas of Practice

• Tax
• State and Local Tax Counseling
• Tax Audits & Controversies

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

• Legislative Watch for Extraterritorial Taxation Trend, Jones Day State Tax Return, 2009
• 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, 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
• Internet Companies Immediately Object to New York’s 'Gotcha!' Theory of Nexus, Journal of State Taxation, 2008
• Substance Over Form is Paramount in Nexus Analysis, Journal of State Taxation, 2008
• Substance Over Form is Paramount in Nexus Analysis, Journal of State Taxation, 2008
• Substance Over Form is Paramount in Nexus Analysis, Journal of State Taxation, 2008
• New York Proposes Aggressive New Steps to Expand Nexus, Journal of State Taxation, 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
• 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
• Ohio Commercial Activity Tax Passes First Constitutional Hurdle, Corporate Business Taxation Monthly, 2007
• Update On Streamlined Sales and Use Tax Agreement: Taxation Of Digital Products, Jones Day State Tax Return, 2007
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2007
• Victory for Online Seller in Louisiana: No Affiliate Nexus for BarnesandNoble.com, Corporate Business Taxation Monthly, 2007
• Sooner Rather Than Later: Oklahoma Court of Civil Appeals Upholds Distinct Withholding Requirements for Nonresident Royalty Owners, Jones Day State Tax Return, 2007
• Ohio Commercial Activity Tax Passes First Constitutional Hurdle, 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
• Victory for Online Seller In Louisiana: No Affiliate Nexus For BarnesandNoble.com, Jones Day State Tax Return, 2007
• Nexus: Update on Recent Developments, Jones Day State Tax Return, 2007
• West Virginia Supreme Court Holds That 'Significant Economic Presence' Creates Nexus for MBNA, Journal of State Taxation, 2007
• 2006 Year in Review, Journal of State Taxation, 2007
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2007
• Bah Humbug! West Virginia Supreme Court Rejects Quill and Finds Nexus for MBNA, Jones Day State Tax Return, 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
• Volunteer to Remit Leads to Tax Hit: Wyoming Supreme Court Strains Quill Analysis, Jones Day State Tax Return, 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
• The Ohio Commercial Acitivites Tax: Why Out-of-State Businesses Should Sit Up and Take Notice, State Tax Notes, 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
• A Critique of the Nexus Standard for Ohio's New Commercial Activity Tax, Journal of State Taxation, 2006
• Half The Loaf Is Better Than None: Kmart Wins On Statutory Grounds In New Mexico, Jones Day State Tax Return, 2006
• New York Advises Making Rare Repairs, Defending A Lawsuit, and Contracting With A New York Entity Do Not Constitute "Doing Business" Beyond P.L. 86-272, State Tax Return Newsletter, 2006
• New York Franchise Tax Nexus Not Created By Use Of Independent Third-Party Contractors, Jones Day State Tax Return, 2006
• The Streamlined Sales And Use Tax Agreement -Developments Since October 1, 2005, Jones Day State Tax Return, 2005
• Massachusetts DOR Issues Letter Ruling On Affiliate Nexus-Let’s Split Some Hairs!, Jones Day State Tax Return, 2005
• A Critique Of The Nexus Standard For Ohio's New Commercial Activity Tax, Jones Day State Tax Return, 2005
• The "ABC's" And "XYZ's" Of Affiliate Nexus In Pennsylvania, Jones Day State Tax Return, 2005
• What Part Of "In Michigan" Do You Not Understand? Michigan Court Of Appeals Rejects Attempt To Impose Use Tax On Bowling Balls Used Outside Of Michigan, Jones Day State Tax Return, 2005
• Amnesty Under The Streamlined Sales And Use Tax Agreement: Use It Or Lose It!, Jones Day State Tax Return, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• Another New "Black List" State -- Minnesota Adds New Public Contracting Law, Jones Day State Tax Return, 2005
• The Streamlined Sales Tax Project - The Streamlined Sales And Use Tax Agreement Will Come Into Effect On October 1, 2005, Jones Day State Tax Return, 2005
• McDonalds Is "Happy" With Appellate Tax Board's Ruling In Massachusetts: No Use Tax On Happy Meal Toys, Jones Day State Tax Return, 2005
• Dot.Com's Return Policy Creates Nexus: California Appellate Court Affirms SBE's Decision In Borders Online, 2005
• Talk About Home Court Advantage! Pending Bill Would Give New Hampshire Courts Authority To Hear Nexus Cases Between A New Hampshire Business And Other State Taxing Authorities, Jones Day State Tax Return, 2005
• The Streamlined Sales Tax Project - Amendments To The Streamlined Sales And Use Tax Agreement, Jones Day State Tax Return, 2005
• Alabama Is Latest "Blacklist" State, Jones Day State Tax Return, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• The Streamlines Sales Tax Project - Sourcing Rules, Jones Day State Tax Return, 2005
• Taxpayers Bat "0 For 2" In Virginia: Virginia Department Of Revenue Exercises Broad Authority To Adjust Tax After Finding That Intangible Holding Companies Lacked Economic Substance, Jones Day State Tax Return, 2005
• Two More States Attemp To Codify Principles of Affiliate Nexus, Jones Day State Tax Return, 2005
• The Streamlined Sales Tax Project - Amnesty Rules, Jones Day State Tax Return, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• Nexus Update, Jones Day State Tax Return, 2005
• The Streamlined Sales Tax Project - Amnesty Rules, Jones Day State Tax Return, 2005
• Nexus: Professional Employer Organization Not, Jones Day State Tax Return, 2005
• California Offers Amnesty — Don’t Do Me Any Favors! Jones Day State Tax Return, 2005
• California Offers Amnesty — Don’t Do Me Any Favors!, 2005
• Santa Comes Early for MBNA in West Virginia: State Rejects 'Economic Nexus' Theory for Corporate Income and Business Franchise Taxes, Jones Day State Tax Return, 2004
• New York Advisory Opinion Finds That Ohio Company's Local Telephone Listing and Independent Repair Centers in New York Do Not Create Franchise Tax Obligations, Jones Day State Tax Return, 2004
• Tennessee Court Finds Nexus For Out-Of-State Credit Card Company Based on Affiliated Retail Stores, Jones Day State Tax Return, 2004
• Nexus Update: 2003/2004, Jones Day State Tax Return, 2004
• Recovery of Attorney's Fees in State Tax Controversies, Portfolio No. 1590, T.M., 2004
• Limitations on States' Jurisdiction to Impose Sales and Use Taxes, Portfolio No. 1420, T.M., 2004
• Public Contracting Nexus - A Bark With Some Bite in Virginia, Jones Day State Tax Return, 2004
• Kentucky Board of Tax Appeals Limits Quill's Physical Presence Rule to Sales and Use Tax Nexus Cases, Jones Day State Tax Return, 2004
• Virginia Introduces a Creative Pro-Business Nexus Bill: At Last, A New Nexus Proposal Businesses Can Cheer About! Jones Day State Tax Return, 2004
• Waste Not, Want Not? New York Tax Appeals Tribunal Finds Insufficient Transactional Nexus for Sales and Use Tax on Waste Disposal Services, 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
• Alabama Joins Affiliate Nexus Bandwagon, Jones Day State Tax Return, 2003
• It's Back - California Renews Efforts to Implement Theories Based on MTC 95-1 and Affiliate Nexus, Jones Day State Tax Return, 2003

Address

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

Phones

1.330.656.0416 (Business Phone)

Faxes

1.614.461.4198 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com