James H. Sutton, Jr., CPA, Esq.

James H. Sutton, Jr is both an attorney and CPA and a Shareholder of the firm. James concentrates in the area of Florida tax matters, with an almost exclusive focus on Florida Sales and Use Tax. He joined the firm in 2011 and has been a licensed Certified Public Accountant since 1994 and a licensed member of the Florida Bar since 1998.

Mr. Sutton has 30+ years of experience working in Federal tax as well as State and Local Tax ("SALT"), including Arthur Andersen and a tax consulting firm handling a wide variety of state tax planning and consulting work for Fortune 1,000 companies. Since 2002, Mr. Sutton has been an Adjunct Professor of Law at Stetson University College of Law teaching State and Local Tax, Accounting for Lawyers, and Federal Income Tax I and also at Boston University College of Law's LLM of Taxation program teaching Sales and Use Tax. Mr. Sutton ventured into the realm of construction as part owner, CFO, and in-house counsel for two construction companies, one residential and one commercial, giving him the opportunity to experience the "big picture" with all aspects of business and an improved ability to see things from a business owner's perspective. Mr. Sutton is also the State and Local Tax Chairman of the American Academy of Attorney - Certified Public Accounts and now dedicates his time defending companies and individuals against the aggressive tactics of the Florida Department of Revenue.

Mr. Sutton has been quoted in the news by Fox News Tampa Bay, Daily Business Review, Law360, Bloomberg BNA Daily Tax Report, State Tax Notes, & Tampa Bay Business Journal.

Practice Areas in Florida Sales and Use Tax

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

Bar Admissions

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

Education

• Bachelors 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 at , 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 - PANNEL DISCUSSION OF WAYFAIR 1ST 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
• FICPA USF ACCOUNTING CONFERENCE - FLORIDA SALES AND USE TAX, Tampa, October 27, 2017
• FICPA FGCU ACCOUNTING CONFERENCE - FLORIDA SALES AND USE TAX, Fort Myers, October 26, 2017
• FICPA CONSTRUCTION INDUSTRY CONFERENCE - FLORIDA SALES AND USE TAX IN CONSTRUCTION, Orlando, October 20, 2017
• FSEA - MIAMI DADE CHAPTER - FLORIDA SALES AND USE TAX, MIAMI, August 25, 2017
• FL SOCIETY OF ACCOUNTING & TAX PROFESSIONALS - FLORIDA SALES AND USE TAX, Fort Myers, July 25, 2017
• NBI - BUSINESS LAW BOOTCAMP (SALES TAX), Orlando, July 23, 2017
• FSEA SUNCOAST CHATPER - FLORIDA SALES AND USE TAX, Clearwater, May 21, 2017
• LAW SEMINARS INTERNATIONAL - FLORIDA SALES TAX IMPLICATIONS OF MEDICAL MARIJUANA, Fort Lauderdale, March 10, 2017
• NBI - FLORIDA SALES AND USE TAX, Fort Myers, Florida, October 28, 2016
• NBI - FLORIDA SALES AND USE TAX, Tampa, Florida, October 25, 2016
• FIADA ANNUAL CONFERENCE - THE TAX MAN IS COMMING, Orlando, Florida, October 21, 2016
• FICPA NORTH SUNCOAST CHAPTER - FLORIDA SALES AND USE TAX, New Port Richie, September 21, 2016
• LORMAN EDUCATION - FLORIDA SALES AND USE TAX - HOT TOPICS, Webinar, September 15, 2016
• FICPA MEGA CONFERENCE - FLORIDA TAX HOT TOPICS, Orlando, FL, James Sutton, Karen Lake, & Jim Ervin, June 10, 2016
• AUTO CPA GROUP - FED & STATE LEGISLATION AFFECTING SALES TAX: REGISTER AND COLLECT IN EVERY STATE?, Savannah, GA, May 20, 2016
• FICPA: CPA'S IN INDUSTRY - LATEST CASES, LAWS, & HOW TO STAY OUT OF TROUBLE, Tampa, FL,James Sutton & Karen Lake, March 24, 2016
• FICPA WEBINAR - FLORIDA SALES & USE TAX FOR CAR DEALERS, March 17, 2016
• TAMPA BAY PARALEGAL ASSOCIATION - FLORIDA SALES TAX HOT TOPICS, March 3, 2016
• FLORIDA INDEPENDENT AUTOMOBILE DEALERS ASSOCIATION (FIADA) - FLORIDA SALES & USE TAX, Boca Town Hall Meeting, January 22, 2016
• FICPA GULF COAST CHAPTER - FLORIDA SALES TAX HOT TOPICS, , James Sutton & Matthew Parker, January 1, 2016
• SALES AND USE TAX IN FLORIDA, webinar, Lorman Education, discount code Z9613675, priority code 15999, register HERE, September 10, 2015 at 1:00 PM to 2:40 PM EST
• FICPA MEGA CONFERENCE - Marketplace Fairness Act Viewed in the Light of PL 86-272, Orlando, FL, June 11, 2015
• FICPA NOT FOR PROFIT CONFERENCE - Sales and Use Tax Issues - Tampa, FL, May 28, 2015
• FICPA INDUSTRY CONFERENCE - Federal and Florida Legislation Affects State Tax, Tampa, FL, March 19, 2015
• Florida TaxWatch - Need to Update Florida's Taxpayer Bill of Rights, February 17, 2015
• CBIZ Presentation - Florida Sales & Use Tax: What You Need to Know, Tampa, FL, December 2, 2014 (Brochure Here)
• American Association of Attorney-CPAs - The Marketplace Fairness Act & the Destruction of the Commerce Clause, Washington, DC, November 7, 2014
• Lorman Education - FL Sales and Use Tax - Orlando, FL - October 17, 2014
• FICPA Accounting Show - Marketplace Fairness Act, Fort Lauderale, FL September 17, 2014
• Florida Independent Automobile Dealers Association - Florida Sales Tax - The Tax Man is Comming, (Webinar) September 17, 2014,
• Florida Association of Private Investigators - Private Investigators and FL Sales Tax, Annual Convention, Altamont Springs, FL, September 13, 2014
• Lorman Education - FL Sales and Use Tax - Tampa, FL - August 1, 2014
• National Business Institute - FL Sales and Use Tax - Orlando, FL - June 20, 2014
• National Business Institute - FL Sales and Use Tax - Tampa, FL - June 19, 2014
• National Business Institute - FL Sales and Use Tax - Ft Myers, FL - June 18, 2014
• FICPA MEGA Conference - FL Sales and Use Tax - Orlando, FL - June 11 - 14, 2014
• FSU Accounting Conference - Florida Sales and Use Tax - Tallahassee, FL, May 15, 2014
• Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Ft. Lauderdale, FL, April 30, 2014
• FGCU Accounting and Tax Conference - Florida Sales and Use Tax - Speaker, Ft. Myers, FL - October 31, 2013
• Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Orlando, FL - October 17, 2013
• Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Tampa, FL - August, 22 2013
• Florida Society of Accountants - 2013 Annual Convention - Florida Sales and Use Tax, Speaker, Sarasota, FL - June 29, 2013
• FICPA Mega CPE Conference - Florida Sales and Use Tax Trends - Speaker - Orlando, FL - June 13, 2013
• 26th Annual Tax Conference - Speaker - Tampa, FL - May 30, 2013
• Association of Certified Fraud Examiners - Tampa Bay Chapter - Current Trends in Florida Sales Tax Fraud - Speaker - Tampa, FL - May 9, 2013
• FICPA Industry Conference - Florida Sales Tax Pannel Discussion - Tampa, FL - March 22, 2013
• Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Sarasota, FL - February, 20 2013
• South West Chapter of the Florida Society of Accountants - Florida Sales and Use Tax - Speaker - January 2013
• North Central Chapter of FICPA - Florida Sales and Use Tax - Current Topics, Speaker, Gainesville, FL - December 2012
• Suncoast FICPA Chapter - Florida Sales and Use Tax - Current Topics, Speaker, St. Petersburg, FL - November 2012
• Lorman Education - Florida Sales and Use Tax, Moderator and Speaker, Tampa, FL - August 2012
• "Creating Your Own Job: Starting A Business," Tampa Bay Cummunity Network TV Show aired several times in April 2012. You can watch the 1 hour TV program on YouTube by Clicking Here.

Publications, Court Related Filings, and other Nationally Recognized Events

• "Turning Back the Clock on Tax Assessments," Florida Trend, published February 27, 2018 (Quoting Mr. Sutton on impact of Verizon case)
• "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.
• "Is the Marketplace Fairness Act Needed to Solve The 'Problem' Of Remote Sales?," Forbes, April 24. 2014, by Cara Griffith
• "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.
• Testimony before the House Judiciary Committee hearing "Exploring Alternatives on the Internet Sales Issue," March 12, 2014 (Written Testimony)
• 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).
• Position Letter Against Marketplace Fairness Act on Behalf of the AAA-CPA (sent to every member of Congress on May 8, 2013)
• 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.
• 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

• American Academy of Attorney-CPAs - Chairman of State and Local Tax Committee (2013 - present)
• Florida Academy of Attorney-CPAs - President 2016
• US Tax Court Pro Bono Committee: Tampa Division – Chairman (2011-2013)
• Florida Bar – Tax Section Member
• American Bar Association – Member
• Hillsborough County Bar Association – Tax Section Member
• 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
• Tampa Bay Harvest – Board Member (2002-2003)

Note: While Mr. Sutton's primary practice area is Florida sales and use tax, he has not been board certified in Tax by the Florida Bar. © 2011-2023 – All Rights Reserved – the Law Offices of Moffa, Sutton, & Donnini, P.A.