Current Employment Position(s)

Associate

Lawyer Overview

Mace Gunter concentrates his practice in the area of state and local taxation. His experience covers matters involving sales and use tax, corporate income tax, and a variety of state transfer taxes. He has successfully negotiated with state revenue departments to secure sales and use tax collection agreements on behalf of companies selling products to small business owners and has helped obtain voluntary disclosure agreements for taxpayers with alleged tax liabilities.

Mace joined Jones Day in August 2003 after serving as a law clerk for two years in the U.S. District Court for the Southern District of Georgia. He is a member of the State Bar of Georgia and is admitted to practice before Georgia's superior courts and the Georgia Supreme Court.

Areas of Practice

• Tax
• Mergers & Acquisitions/Tax
• Private Equity/Tax
• State and Local Tax Counseling

Representative Cases

• Acquisition by On Assignment

West Practice Categories

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

Bar Admissions

• Georgia

Education

• U of Georgia

Published Works

• Georgia Supreme Court Denies Refunds of Sales Tax for Repair Parts, Jones Day State Tax Return, 2008
• North Carolina Court Rules The State May Retain Interest Accrued On Unclaimed Property In Its Custody, Jones Day State Tax Return, reprinted in the Corporate Business Taxation Monthly, Vol. 9, No. 11, August 2008, 2008
• Another Blow To State And Local Funding Options -- Georgia Supreme Court Diminishes The Value Of "Tax Allocation District" Funding, Jones Day State Tax Return, 2008
• Gunter on Guenther: Tennessee DOR Attempts To Hold Independent Accountant Liable For Unremitted Sales Taxes, Jones Day State Tax Return, 2007
• Massachusetts Taxes Out-of-State Corporate Partner on In-State Partnership Distribution, World Trade Executive' s Practical US/Domestic Tax Strategies, Volume 7, No 2, 2007
• Massachusetts Appellate Tax Board Rules Income Distributed To Out-Of-State Corporate Partner Subject To Tax, Jones Day State Tax Return, 2007
• Tennessee Holds Out-Of-State Seller Liable for Uncollected Use Taxes, Jones Day State Tax Return, 2006
• Buyer Beware: New Jersey Tax Court Strictly Enforces State’s Bulk Sale Notice Requirements, Jones Day State Tax Return, 2006
• Will Georgia Continue Sales Tax Exemption for Religious Papers? Jones Day State Tax Return, 2006
• Georgia "Clarifies" Imposition Of The Corporate Income Tax, State Tax Return Newsletter, 2006
• California Franchise Tax Board Defines Personal Services For Purposes of Apportionment, Jones Day State Tax Return, 2005
• California Appellate Court Holds That The Franchise Tax Board May Exclude Returned Principal From Taxpayers’ Gross Receipts, Jones Day State Tax Return, 2005
• Alabama Circuit Court Rules that the State May Tax the Alabama-Source Income of Nonresident Limited Partners in Alabama Partnerships, Jones Day State Tax Return, 2005
• Trademark Holding Companies are Subject to North Carolina Franchise and Income Taxes, Jones Day State Tax Return, 2005
• Tennessee Supreme Court Holds Catalysts Fall Within the Scope of the Industrial Machinery Exemption, Jones Day State Tax Return, 2005
• One Statute, Two Interpretations of Legislative Intent: The Georgia Courts Address the Research Tax Credit, Jones Day State Tax Return, 2004
• Taxpayer Fails to Catalyze the Tennessee Court of Appeals to Expand the Industrial Machinery Exemption, Jones Day State Tax Return, 2004
• Corporations That Licensed Intellectual Property to Restaurants Deemed Subject to North Carolina Income and Franchise Tax, Jones Day State Tax Return, 2004

Address

1420 Peachtree Street, N.E.,
Suite 800
Atlanta, GA 30309-3053

Phones

1.404.581.8256 (Business Phone)

Faxes

1.404.581.8330 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com