Richard L. Jones

Rich is the leader of the Tax Group. He concentrates on state tax litigation and transactional planning involving corporate, franchise, personal income, and sales/use tax matters. He has broad experience before the Appellate Tax Board, the Supreme Judicial Court, various state Departments of Revenue and the Internal Revenue Service on a range of issues, including corporate nexus, domicile, apportionment, step transaction, and unitary reporting. Rich formerly taught State and Local Taxation at Northeastern University, Graduate School of Professional Accounting and frequently writes and speaks at seminars on state tax topics. He recently served as co-chair of the Boston Bar Association's Tax Section and its State Tax Committee.

Bar & Court Admissions

• Massachusetts
• New York
• U.S. District Court, District of Massachusetts
• U.S. District Court, District of Connecticut
• U.S. Tax Court
• U.S. Court of Appeals for the First Circuit

Education

• LL.M., Taxation, Boston University School of Law
• J.D., Boston University School of Law, Edward F. Hennessey Scholar
• B.A., cum laude, Clark University

Community Engagement

• Law 360's Tax Authority State & Local Advisory Board, 2020, 2021
• Lecturer, State and Local Taxation, Northeastern University's Graduate School of Professional Accounting
• Co-chair, Tax Section, Boston Bar Association
• Past Co-chair,State and Local Tax Committee, Boston Bar Association 
• Past Co-chair, Tax Controversies Committee, Boston Bar Association
• American Bar Association

Awards & Honors

• Law360’s 2021 Tax MVP
• Tax Controversy Leaders' Guide, International Tax Review (2013-2014, 2016-2022)
• Pro Bono Attorney Award, Boston University School of Law's Public Interest Project (2013)
• The Legal 500 U.S. (2018-2020)
• Best Lawyers in America® (2013-2022)
• Chambers USA, Ranked in Tax (Massachusetts) (2010-2015)
• Massachusetts Super Lawyers (2012, 2014-2021)
• "Rising Star," Massachusetts Super Lawyers (2006-2009)

• Sullivan Attorneys Named 2021 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 12, 2021
• International Tax Review's World Tax Guide Ranks Sullivan as a Leading Tax Firm
  Press Release
  September 28, 2021
• Sullivan's Richard Jones Named Law360 2021 Tax MVP
  Press Release
  September 10, 2021
• ITR names Sullivan’s recent tax win, Oracle USA Inc. v. Commissioner of Revenue, as a Top Indirect Tax Dispute Worldwide for Q2 2021
  International Tax Review, Quoted
  July 14, 2021
• Oracle USA Inc. et. al. v. Massachusetts Commissioner of Revenue Among Top 5 State and Local Tax Cases of 2021
  Press Release
  July 7, 2021
• Top 5 State And Local Tax Cases of 2021: Midyear Report
  Law360 Tax Authority, Quoted
  July 2, 2021
• 3 Takeaways From Microsoft and Oracle's Mass. Sales Tax Win, 2021
  Law360 Tax Authority
  June 11, 2021
• NH Vs. Mass. Remote Tax Case Likely Headed to State Courts
  Law360, Quoted
  May 28, 2021
• The Massachusetts Supreme Judicial Court’s Recent Decision in Oracle USA, Inc. v. Commissioner of Revenue is a Win for Massachusetts-Based Software Purchasers
  Client Alert
  May 26, 2021
• SJC: Tax Abatement Still Available for Software Used Out of State
  Massachusetts Lawyers Weekly
  May 25, 2021
• Massachusetts High Court OKs Sales Tax Apportionment for Software
  Tax Notes, Quoted
  May 24, 2021
• SJC Sides With Oracle and Microsoft in Dispute With DOR
  The Boston Globe, Quoted
  May 24, 2021
• Media Coverage - Oracle USA, Inc. v. Commissioner of Revenue
  Tax Notes, Law360, Massachusetts Lawyers Weekly, Bloomberg Tax
  May 21, 2021
• Microsoft Can Apportion Sales Tax, Mass. Top Court Says
  Law360, Quoted
  May 21, 2021
• Oracle, Microsoft May Seek Tax Refunds, Massachusetts Court Says
  Bloomberg Tax, Quoted
  May 21, 2021
• Sullivan Clients Prevail at SJC in Multi-State Software Sales Tax Apportionment Case
  Press Release, Quoted
  May 21, 2021
• Massachusetts Supreme Court Should Uphold Right To Sales Tax Abatement
  Tax Notes
  March 1, 2021
• Tax Treatment of Multi-State Use of Software Before SJC
  Massachusetts Lawyers Weekly, Quoted
  February 11, 2021
• Outline of Oral Argument Presented on Behalf of Oracle USA, Inc. and Microsoft in the Case of Oracle USA, Inc. v. Commissioner of Revenue
  Tax Notes, Quoted
  February 2, 2021
• Microsoft Can't Apportion Sales Tax, Mass. Justices Told
  Law360, Quoted
  February 1, 2021
• Rich Jones Argues Before SJC in Support of Taxpayers Oracle USA and Microsoft in Oracle, USA v. Commissioner of Revenue
  Oral Argument Archives
  February 1, 2021
• The N.H.-Mass. Tax Fight Could Have Implications That Go Far Beyond Our Borders
  The Boston Globe, Quoted
  January 26, 2021
• Justices Ask SG To Weigh In On NH v. Mass. Remote Tax Case
  Law360 Tax Authority, Quoted
  January 25, 2021
• Mass. Tax Agency Extends COVID Sourcing For Remote Workers
  Law360, Quoted
  December 8, 2020
• NH Asks Justices to Nix Mass. Telework Tax Sourcing Rule
  Law360, Quoted
  October 19, 2020
• International Tax Review's Tax Controversy Leaders Guide 2021 Recognizes Sullivan Tax Partners
  Press Release
  September 22, 2020
• Richard Jones Shortlisted by ITR Americas for North America Indirect Tax Practice Leader of the Year
  International Tax Review (ITR)
  August 13, 2020
• Sullivan Earns Top Rankings in the 2020 Edition of The Legal 500 United States
  Press Release
  June 10, 2020
• IRS Guidance Provides Critical Information on Extended Deadlines for Returns, Payments and Other Time-Sensitive Tax Actions
  Client Alert
  April 15, 2020
• News Analysis: States Aggressively Contracting with Transfer Pricing Experts
  Tax Notes, Quoted
  April 6, 2020
• Massachusetts SJC Affirms SaaS Is Taxable in Citrix Systems
  Tax Notes, Quoted
  March 9, 2020
• SJC: Software Accessed Online Subject to Sales Tax
  Massachusetts Lawyers Weekly, Quoted
  February 13, 2020
• Citrix Owes Massachusetts Sales Tax on Software Hosted Remotely
  February 6, 2020
• State & Local Tax Cases To Watch In 2020
  Law360, Quoted
  January 1, 2020
• Bingeworthy Stuff for the Holidays
  The Boston Podcast
  December 18, 2019
• Sullivan Attorneys Named 2019 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 17, 2019
• International Tax Review's Tax Controversy Leaders Guide 2020 Recognizes Sullivan Tax Partners
  Sullivan Press Release
  September 18, 2019
• 5 State & Local Tax Regs to Watch in the 2nd Half of 2019
  Law360
  July 16, 2019
• NH Panel OKs Revised Bill To Resist Remote Tax Collection
  May 30, 2019
• Sullivan Earns Top Rankings in the 2019 Edition of The Legal 500 United States
  Sullivan Press Release
  May 30, 2019
• Mass. Corporate Nexus Proposal Vexed By Vagueness, Approach
  Law360
  May 15, 2019
• Massachusetts DOR Amends Corporate Nexus Draft Reg
  Tax Notes, Quoted
  May 6, 2019
• Richard Jones Appointed to Law360's Tax Authority State & Local Editorial Advisory Board
  Law360
  April 9, 2019
• Software From Remote Servers Is Taxable, Massachusetts Board Says
  TaxNotes, Quoted
  November 12, 2018
• Sullivan Attorneys Named 2018 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 18, 2018
• The Mass. taxman cometh — for online retailers
  The Boston Globe, Quoted
  September 21, 2018
• Mass. To Enforce 'Cookie Nexus,' Revenue Dept. Says
  Law360, Quoted
  September 17, 2018
• International Tax Review's Tax Controversy Leaders Guide 2018 Recognizes Sullivan Tax Partners
  Press Release
  September 5, 2018
• Audits of Cash-Based Businesses: Always Verify
  TaxNotes, Quoted
  August 29, 2018
• Be Wary Of Post-Wayfair Taxing Scams, NH Gov. Says
  Law360, Quoted
  August 27, 2018
• Capitalizing on Supreme Court’s Wayfair decision could be tricky for Mass. tax collectors
  The Boston Globe, Quoted
  August 10, 2018
• Hawaii Reverses, Won’t Pursue Retroactive Remote Sellers' Tax
  Law360, Quoted
  July 13, 2018
• Media Coverage - Wayfair Decision
  Tax Notes Today, Boston Herald, Law360, WBUR
  June 22, 2018
• New York Internet Tax Could Face Blowback After Supreme Court Rules
  Bloomberg, Quoted
  June 22, 2018
• Supreme Court's online sales tax ruling gives states a win
  Boston Herald, Quoted
  June 22, 2018
• U.S. Supreme Court Overturns Quill Freeing States to Tax Online Sales
  Tax Notes Today, Quoted
  June 22, 2018
• Attorneys React to Ruling in South Dakota v. Wayfair
  Law360, Quoted
  June 21, 2018
• SCOTUS Says States Can Collect Sales Tax From Online Retailers
  WBUR
  June 21, 2018
• Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case
  Client Alert
  June 13, 2018
• Sullivan Ranked in the 2018 Edition of The Legal 500 United States
  Press Release
  May 30, 2018
• Amazon Asking N.Y. Third-Party Sellers for Sales Tax-Related Data
  Bloomberg BNA, Quoted
  May 18, 2018
• IRS questions 'donative intent' with Nantucket carriage house
  Massachusetts Lawyers Weekly, Quoted
  February 1, 2018
• Chapter 8, Department of Revenue Organization
  Massachusetts Taxation and DOR Practice
  January 30, 2018
• Lawyers largely left out of new tax law’s benefits
  Massachusetts Lawyers Weekly, Quoted
  January 4, 2018
• Property Tax Directive Prompts Massachusetts, Connecticut Guidance
  Bloomberg Tax, Quoted
  December 29, 2017
• Massachusetts Working Draft Seeks to Modernize Corporate Nexus Requirements
  Tax Notes Today, Quoted
  October 20, 2017
• State reintroduces tax for online retail
  Boston Herald, Quoted
  September 28, 2017
• International Tax Review's Tax Controversy Leaders Guide 2017 Recognizes Sullivan Tax Partners
  Press Release
  September 5, 2017
• DOR Scraps Online Tax Plans
  The Boston Herald, Quoted
  June 30, 2017
• Company's Sale of Smartphone Extended Warranty Contract Not Taxable, Massachusetts DOR Says
  State Tax Today, Quoted
  June 7, 2017
• Massachusetts Tries Something New To Claim Taxes From Online Sales
  NPR Radio
  June 2, 2017
• Mass. Online Sales Tax Raises Legal Questions
  WBUR Radio Boston
  May 11, 2017
• Scope of Mass. Sales Tax Rule May Go Beyond Online Sales
  Law360, Quoted
  April 10, 2017
• Massachusetts to Require Remote Retailers to Collect and Remit Sales Tax
  Tax Analysts, Tax Notes Today, Quoted
  April 5, 2017
• Mass. officials make move to capture online sales taxes
  The Boston Globe, Quoted
  April 4, 2017
• Verizon Challenge to Massachusetts Property Tax Denied
  Bloomberg BNA, Weekly State Tax Report, Quoted
  November 4, 2016
• International Tax Review's Tax Controversy Leaders 2016 Recognizes S&W Tax Partners
  International Tax Review
  October 3, 2016
• Commerce Clause Allows Massachusetts Use Tax on Fleet
  Bloomberg BNA: Daily Tax Report, Quoted
  January 13, 2016
• "Department of Revenue Organization," Massachusetts Taxation & DOR Procedures (2004)
• "Tax Liens and Liens Arising from Death," Massachusetts Real Estate Liens (2004)

Seminars & Presentations

• Multistate Nexus; from Bright Lines to Blurred Lines to Undrawn Lines
  Webinar - Massachusetts Association of Accountants (October 5, 2021)
• Domicile and Residency Issues – Planning, Audits and Appeals
  Massachusetts Association of Accountants (September 22, 2021)
• Working Without Boundaries: Practical and Legal Issues Employers Need to Know – Conversation Continued
  Zoom (September 21, 2021)
• Working Without Boundaries: Practical and Legal Issues Employers Need to Know
  Zoom (July 21, 2021)
• A Year of Landmark Decisions; The Top 5 Massachusetts Tax Cases
  Massachusetts Society of CPAs (MSCPA) (July 20, 2021)
• State Tax Impact of COVID-19 and the Future Mobile Workforce
  Boston Bar Association (Webinar) (December 16, 2020)
• North Atlantic Regional State Tax Seminar
  Council on State Taxation (May 9, 2019)
• From Bright Lines to Blurred Lines to Undrawn Lines; Wayfair and the End of Physical Presence Nexus
  Massachusetts Society of CPAs (August 21, 2018)
• State Tax Appeal Protests and Procedures — The Dos and Don'ts
  North Atlantic Regional State Tax Seminar (May 16, 2018)
• Massachusetts DOR State Tax Audits — Examining Audit Trends, Tactics, Best Practices and Defense Strategies
  Sheraton Hotel, Framingham, MA (January 18, 2018)
• Massachusetts Tax Update for 2017
  Boston Bar Association (June 6, 2017)
• Representing Taxpayers Before the IRS and DOR
  Sullivan & Worcester, One Post Office Square, 21st floor, Boston, MA (May 24, 2017)
• Domicile and Residency Issues for Individuals and Estate Planning, Audits and Appeals
  Boston Estate Planning Council Webinar (April 24, 2017)
• Massachusetts Tax Residency: Should I Stay or Should I Go?
  Sullivan & Worcester, One Post Office Square, 21st Floor, Boston, MA (March 29, 2017)
• Domicile and Residency Issues for Individuals and Estates - Planning, Audits and Appeals
  Sheraton, Framingham, MA (January 17, 2017)
• Top Issues in New England SALT
  Boston Marriott Newton, Newton, MA (November 16, 2016)
• Potential State Tax Implications of Proposed IRC 385 Debt/Equity Regulations
  Westin Boston Waterfront, Boston, MA (September 30, 2016)
• What's Right for Your Clients — Dispute Resolution in the World of Expedited Settlements and Early Mediation
  Sheraton Hotel, Framingham, MA (January 26, 2016)