James H. Sutton

Attorney James Sutton is an experienced business law attorney with a strong focus on Florida Sales and Use Tax. Joining our firm in 2011, he currently brings over 30 years of experience in Federal tax, State and Local Tax ("SALT"), and consulting work for Fortune 1,000 companies.

He also serves as an Adjunct Professor of Law, teaching various courses related to tax and business law. With his diverse background, including ownership and counsel roles in construction companies, Mr. Sutton offers a unique perspective from a business owner's standpoint.

As the State and Local Tax Chairman of the American Academy of Attorney-Certified Public Accountants, he is dedicated to advocating for companies and individuals facing the aggressive tactics of the Florida Department of Revenue.

Mr. Sutton has been featured in various news outlets, including Fox News Tampa Bay, Bloomberg BNA Daily Tax Report, and Tampa Bay Business Journal.

Practice Areas

• Protest
• Refunds
• Collections
• Audit Defense
• Criminal Defense
• Registration Denials
• Voluntary Disclosure
• Revocation Hearings
• Criminal Investigation
• Consultation/Planning
• Circuit Court Litigation
• Petition for Reconsideration
• Nexus Questionnaire Investigation
• New/Existing Company Registration
• Pre-Trial Intervention/Diversion Programs
• Division of Administrative Hearing Litigation

Bar Admissions

• Florida
• United States Tax Court
• United States Supreme Court

Education

• Bachelor’s Degree in Accounting from Stetson University (1992)
• Masters in Accounting from Mississippi State University (1995)
• Juris Doctorate from Stetson University College of Law (1998)
• Master of Laws (LL.M.) in Taxation from University of Florida, Levin College of Law (1999)

College Professorships

• Boston University LLM Tax - Sales and Use Tax, Adjunct Professor of Law - Spring 2014
• Stetson University College of Law - State and Local Taxation, Adjunct Professor of Law - 2002 - present

Speaking Engagements (Partial Listing)

• FICPA MEGA CONFERENCE – Miss List for Florida Sales Tax, Orlando, June 2023
• FLORIDA TAXWATCH BOARD OF GOVERNOR’S MEETING – Proposed Updates to Florida Taxpayer Bill of Rights, Orlando, May 2023
• UCF ACCOUNTING CONFERENCE – Florida Sales and Use Tax, Orlando, May 2023
• FICPA VOLUSIA COUNTY CHAPTER – Florida Sales and Use Tax, What You Need to Know, Daytona Beach, January 2023
• PARALEGAL ASSOCIATION OF SOUTHWEST FLORIDA – Florida Sales and Use Tax, Online, October 2022
• FICPA – Criminal Implications of Sales Tax, Online, June 2022
• ABA-IPT NATIONAL CONFERENCE – Sales and Use Tax & Wayfair, Online, March 2022
• FICPA USF/FGCU JOINT CONFERENCE – Florida Sales and Use Tax in the Construction Industry, Online, October 2021
• FICPA NOT FOR PROFIT CONFERENCE – Florida Sales and Use Taxes for Not-for-Profits, Online, May 2021
• FICPA CONSTRUCTION INDUSTRY CONFERENCE – Florida Sales and Use Tax Implications in the Construction Industry, Orlando, October 2020
• FLORIDA SOCIETY OF ENROLLED AGENTS – Statewide Seminar on Florida Sales & Use Tax, Online, August 2020
• FICPA CFO CONFERENCE – Florida Sales & Use Tax, Fort Lauderdale, March 2020
• FICPA MEGA CONFERENCE – Panel Discussion of Wayfair First Year Implications, Orlando, June 2019
• FICPA USF ACCOUNTING CONFERENCE – Florida Sales Tax Hot Topics and National Implications of Wayfair, Tampa, October 26, 2018
• FICPA CONSTRUCTION INDUSTRY CONFERENCE – Florida Sales and Use Tax, Orlando, October 19, 2018
• BROWARD CHAPTER OF FLORIDA SOCIETY OF ENROLLED AGENTS – Florida Sales & Use Tax Plus Multistate Implications of Wayfair Decision, Fort Lauderdale, August 14, 2018
• FLORIDA SOCIETY OF ACCOUNTANT & TAX PROFESSIONALS – Florida Sales Tax Update and Implications of Wayfair Decision, Fort Myers, July 24, 2018
• FICPA MEGA CONFERENCE – Florida Sales and Use Tax, Orlando, June 14, 2018
• FICPA FSU ACCOUNTING CONFERENCE – Florida Sales & Use Tax Latest Updates & Hot Topics, with David Brennan, Esq., May 10, 2018.
• FICPA GULF COAST CHAPTER – Florida Sales and Use Tax, Sarasota, February 6, 2018
• FICPA VOLUSIA CHAPTER – Florida Sales and Use Tax, Daytona, January 10, 2018

Publications, Court Related Filings, and Other Nationally Recognized Events

• "Is the Marketplace Fairness Act Needed to Solve The 'Problem' Of Remote Sales?," Forbes, April 24. 2014, by Cara Griffith
• Position Letter Against Marketplace Fairness Act on Behalf of the AAA-CPA (sent to every member of Congress on May 8, 2013)
• “Turning Back the Clock on Tax Assessments," Florida Trend, published February 27, 2018 (Quoting Mr. Sutton on impact of Verizon case)
• Testimony before the House Judiciary Committee hearing "Exploring Alternatives on the Internet Sales Issue," March 12, 2014 (Written Testimony)
• "Marketplace Fairness Act: The Fallacy of Simplification and the Private Reporting Solution," State Tax Notes, April 21, 2014, by James H Sutton, Jr., CPA, Esq.
• "Florida Supreme Court Rules Origin-Based Sales Tax on Flowers is Constitutional," Florida CPA Today, September/October 2016, by James H Sutton, Jr., CPA, Esq.
• Sales and Use Tax: To Collect or Not to Collect - Streamlined Sales Tax Project by Gerard F. Wehle, Jr. and James H. Sutton, Jr. – Florida Bar Tax Section, Vol. XX, No. 3, June 2002.
• Amicus Brief on Behalf of AAA-CPA in the Writ of Certiorari to US Supreme Court, Overstock.com Inc & Amazon.com LLC vs. NY St Dept of Tax and Fin, Nos. 13-252 & 13-259 (September 23, 2013).
• Florida Tax Matters – Taxpayers & Professionals – Owner of and frequent blogger on the premier Florida tax Linkedin group dedicated to providing current Florida Tax News to the best and brightest Florida tax professionals (CPAs & Attorneys) as well as corporate directors and VPs of Tax in the many industries throughout Florida.

Professional Associations and Memberships

• Florida Bar – Tax Section Member
• American Bar Association – Member
• Tampa Bay Harvest – Board Member (2002 – 2003)
• Florida Academy of Attorney-CPAs – President 2016
• Hillsborough County Bar Association – Tax Section Member
• US Tax Court Pro Bono Committee: Tampa Division – Chairman (2011 – 2013)
• American Academy of Attorney-CPAs - Chairman of State and Local Tax Committee (2013 – present)
• Florida Institute of CPAs – State Tax Resource Council Member, MEGA Conference Committee, CPA's in Industry Committee, USF Accounting Conference Committee, Construction Industry, and State Tax Committee Chairman 2023