- State and Local Tax
- Tax Controversy & Litigation
|Contact Info||Telephone: 916.241.0507|
|University ||Case Western Reserve University, B.A., with honors|
|Law School||Stanford Law School, J.D.|
Member, Tax Section, American Bar Association
Member, Tax Section (Committee on State and Local Tax), State Bar of California
Member, Tax Section, Sacramento County Bar Association.
Tim Gustafson counsels clients on all aspects of state and local tax controversy, including audits, administrative appeals and litigation. He is extensively experienced on issues and matters before the California Franchise Tax Board and the California State Board of Equalization. Tim routinely advises financial institutions, technology service providers and retailers and manufacturers on sales and use, income and franchise taxes, and key related issues including apportionment, nexus, gross receipts, business and nonbusiness income, penalties, deductions and credits. For instance, he recently guided a multinational health care manufacturer to a successful resolution in a California protest case on multiple fronts (unitary combination, characterization of income issues, apportionment and credit utilization issues).
Before joining Sutherland, Tim worked as a tax associate at another Sacramento, California, law firm. His past experience also includes serving in the U.S. Army Judge Advocate General's Corps at the Netherlands Law Center for three years.
Awards and Rankings
Recipient, The Wiley W. Manual Award for Pro Bono Legal Services (2008-2010)
Documents by this lawyer on Martindale.com
Missouri DOR Gets Trained: Gym Rental Fees Not Subject to Sales Tax
Jessica A. Eisenmenger,Timothy A. Gustafson, March 31, 2015
The Missouri Supreme Court held that charges paid by a personal training company to a gym for the rental of office space and limited use of the fitness equipment when conducting personal training sessions are not subject to sales tax. The personal training company paid the gym $6,000 per month to...
Rely at Your Own Risk: Taxpayer Properly Applies Georgia Regulation, Loses
Stephen A. Burroughs,Timothy A. Gustafson, February 24, 2015
The Georgia Tax Tribunal held that for sales and use tax purposes contractors are per se consumers of tangible personal property and thus are ineligible for: (1) the sale for resale exclusion, and (2) a regulatory exclusion for property temporarily stored in Georgia while in interstate commerce....
#TBHoosier - Indiana Throws Sales Back Into Its Court
Mary C. Alexander,Timothy A. Gustafson, February 6, 2015
The Indiana Department of Revenue applied the State’s throwback rule to an Indiana company’s sales to California customers based on a determination that the taxpayer was not subject to tax in California due to P.L. 86-272. Under Indiana law, a sale is attributed to Indiana for sales...
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