Joseph X. Donovan

Joe joined the state and local tax practice of Sullivan in 2006 after having spent three years as Deputy General Counsel of the Massachusetts Department of Revenue, where he was responsible for working with the General Counsel to manage the Department’s Legal Division – the group responsible for developing public written statements of departmental policy, litigating tax cases in the Massachusetts Appellate Tax Board and drafting and providing comments on proposed tax legislation. From 1984 to 2003, Joe held various positions in the state tax consulting practice of PricewaterhouseCoopers LLP and its predecessor firm Coopers & Lybrand, including leader of its Northeast Region state tax practice. 

Joe is the author of the Massachusetts Sales and Use Tax Manual and co-author, with J. Gary Dean, of the BNA Multistate Tax Portfolio on Formulary Apportionment Methods. He has been an adjunct faculty member in tax programs at Suffolk University, Northeastern University and New York University. In April of 2007, Joe was appointed by Governor Deval Patrick to a special commission charged with studying Massachusetts corporate taxation. He earned his undergraduate degree in philosophy from Cornell University and also holds a J.D., with honors, from the University of Michigan Law School.

Bar & Court Admissions

• Massachusetts

Education

• J.D., with honors, University of Michigan Law School
• A.B., Cornell University

Community Engagement

• Board of Trustees, New England State and Local Tax Forum
• Board of Trustees and Tax Thought Leadership Group, Massachusetts Taxpayers Foundation
• Taxation Committee, Associated Industries of Massachusetts
• Member, Independent SALT Allianc

Languages

• Russian

Awards & Honors

• Best Lawyers' Boston Litigation & Controversy - Tax Lawyer of the Year (2021)
• Best Lawyers in America® (2011-2021)
• The Legal 500 U.S. (2019)
• Chambers USA, Ranked in Tax (Massachusetts) (2014, 2015)
• Massachusetts Super Lawyers (2006, 2007, 2011-2018)

• Citrix Owes Massachusetts Sales Tax on Software Hosted Remotely
  February 6, 2020
• Sullivan Earns Top Rankings in the 2019 Edition of The Legal 500 United States
  Sullivan Press Release
  May 30, 2019
• Massachusetts DOR Amends Corporate Nexus Draft Reg
  Tax Notes, Quoted
  May 6, 2019
• Where in the World Is Factor Representation for Foreign-Source Income?
  TaxNotes
  April 15, 2019
• Software From Remote Servers Is Taxable, Massachusetts Board Says
  TaxNotes, Quoted
  November 12, 2018
• State Taxation of GILTI: Policy and Constitutional Ramifications
  TaxNotes
  October 22, 2018
• Sullivan Attorneys Named 2018 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 18, 2018
• The Rise And Fall Of The Millionaire Tax In Massachusetts
  Law360
  July 11, 2018
• Mass. Companies Have Little To Fear From Baker's Budget Bill
  Law360
  June 29, 2018
• Failed Mass. Ballot Shows Fading Support For Millionaires' Tax
  Law360, Quoted
  June 20, 2018
• Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case
  Client Advisory
  June 13, 2018
• Massachusetts DOR Authorizes 2018 Payments, But Congress Says No
  Client Advisory
  December 16, 2017
• Massachusetts Working Draft Seeks to Modernize Corporate Nexus Requirements
  Tax Notes Today, Quoted
  October 20, 2017
• Sullivan Attorneys Named 2017 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 16, 2017
• Massachusetts DOR Updates Tax Return Guidance for Non-U.S. Corporations
  State Tax Today, Quoted
  June 27, 2017
• Application of Single-Sales-Factor Apportionment Didn't Violate Commerce Clause, Massachusetts High Court Holds
  State Tax Today, Quoted
  January 12, 2017
• Mass. should conform to federal tax policies
  Boston Business Journal
  April 1, 2016
• General Electric to Relocate Headquarters to Massachusetts
  State Tax Today, Quoted
  January 14, 2016
• For biz sake, scrap the ‘balance sheet’ tax
  Boston Business Journal
  May 8, 2015
• Massachusetts Market Sourcing - A Pocket Guide to the Labyrinth
  IPT Insider
  April 1, 2015
• Massachusetts Governor Appoints New Revenue Commissioner, Special Technology Adviser
  State Tax Today, Quoted
  March 27, 2015
• Unsafe Havens: Are Efforts to Extend State Reach Beyond the Water’s Edge Constitutional?
  State Tax Notes
  September 8, 2014
• Massachusetts Tax Commissioner Calls Early Mediation Program a 'Home Run'
  State Tax Today, Quoted
  July 11, 2014
• News Analysis: Massachusetts Lawmakers' Broken Promise on FAS 109
  State Tax Today, Quoted
  June 9, 2014
• Massachusetts House Budget Includes Higher Threshold for Small Claims Tax Appeals
  State Tax Today, Quoted
  April 11, 2014
• Massachusetts Department of Revenue Releases Draft Market-Sourcing Rules
  Client Advisory
  April 9, 2014
• Massachusetts Market-Based Sourcing Regs May Create Difficulties for Taxpayers, Practitioners Say
  State Tax Today, Quoted
  March 27, 2014
• Maintain Local Property Tax Exemption: File by April 1 Deadline
  Associated Industries of Massachusetts (AIM) Business Insider, Quoted
  March 19, 2014
• Taxing The Cloud Brings Practical Challenges
  InformationWeek
  August 23, 2013
• Taking Inventory of State's Aggressive Tax Collection Rep
  Boston Business Journal, Quoted
  March 23, 2012
• Panel to Urge Fewer Tax Breaks in Mass.
  The Boston Globe, Quoted
  March 20, 2012
• Cutting Tax Breaks Won’t Create a Pot of Gold
  Boston Business Journal
  March 2, 2012
• "What is Massachusetts Corporate Tax Basis?," State Tax Notes (April 9 2007)
• BNA Multistate Tax Portfolio on Formulary Apportionment Methods (1998)
• Refund Opportunities for Corporations Filing Consolidated Returns in Massachusetts, Journal of State Taxation, Vol. 8, No. 3 (1989)
• Massachusetts Sales and Use Tax Manual (1989)

Seminars & Presentations

• Massachusetts Tax Developments – Everything BUT Corporate
  Boston Bar Association (June 18, 2019)
• North Atlantic Regional State Tax Seminar
  Council on State Taxation (May 9, 2019)
• Best Practices in Teaming with Local Counsel
  Eversheds-Sutherland State and Local Tax Symposium (March 15, 2019)
• GILTI as Charged: How to Structure Successful U.S. Offshore Business Activities
  Sullivan & Worcester Conference Center, Boston, MA (November 14, 2018)
• Looming Constitutional Challenges: State Corporate Income Tax Conformity with the International Tax Provisions in the TCJA
  Council On State Taxation (COST) (October 24, 2018)
• State Tax Implications of Federal Tax Reform
  Massachusetts Taxpayers Foundation (September 25, 2018)
• Massachusetts and National State Tax Update for 2018
  Boston Bar Association (June 12, 2018)
• Discussion of State Tax Cases, Issues and Policy Matters to Watch
  North Atlantic Regional State Tax Seminar (May 16, 2018)
• The 11th Annual Worldwide Tax Update
  Sullivan & Worcester Conference Center (May 15, 2018)
• The Qualified Business Income (QBI) Deduction: It Actually Makes Sense!
  Sullivan & Worcester Conference Center, Boston, MA (March 28, 2018)
• The 2017 Tax Act
  Sullivan Conference Center, Boston, MA (January 31, 2018)
• 10th Annual Worldwide Tax Update
  Sullivan & Worcester Conference Center, Boston, MA (May 16, 2017)
• 9th Annual Worldwide Tax Update
  Sullivan & Worcester Conference Center, Boston, MA (May 17, 2016)
• 2015 Year-End State Tax Update
  Sheraton, Needham, MA (February 6, 2016)
• Unitary Business Principle
  Suffolk University Law School (November 19, 2015)
• International Structures: States on the Cutting "Edge"
  Boston Newton Marriott, Newton, MA (November 16, 2015)
• Independent SALT Alliance Conference
  Sullivan & Worcester Conference Center, Boston, MA (June 12, 2015)
• 2015 American Bar Association, Section of Taxation, May Meeting
  Grand Hyatt, Washington, DC (May 8, 2015)
• State Taxation: Reaching Beyond the Water’s Edge
  The Peabody, Memphis, TN (April 21, 2015)