Taylor Wolff advises clients on a variety of state and local tax matters, including multistate litigation, planning, audit defense, controversy issues, and mergers and acquisitions.

Prior to joining Pillsbury, Taylor was a senior associate in the State and Local Tax group of a global accounting firm, where he worked directly with state auditors to resolve client audit issues. In addition, he advised clients regarding income and franchise nexus, taxability, apportionment, combination, and sales and use tax nexus and taxability. He also provided state and local tax due diligence services for proposed merger and acquisition deals, and analyzed the state and local tax consequences of proposed corporate restructurings.

Professional Highlights

  • Taylor served as editor-in-chief of the Quinnipiac Health Law Journal and as an extern for the Hon. Victor A. Bolden, U.S.D.J., the U.S. District Court for the District of Connecticut.
  • Taylor was also the president of the Tax Law Society, and he prepared federal and state income tax returns for low-income individuals and families as part of his school’s Volunteer Income Tax Assistance program.
  • He has published articles in Bloomberg Tax and the Journal of Multistate Taxation and Incentives on a variety of topics, such as Public Law 86-272 and use tax.

View More

  • Publications
    • “Got Remote Workers? Supreme Court of Ohio Upholds Pandemic Rule for Municipality Tax,” with Robert P. Merten III, March 4, 2024.
    • “Maine Expressly Requires Express Scripts to Apportion Services Receipts Using a Look-Through Approach,” with Robert P. Merten III, December 11, 2023.
    • “Big Things Have Small Beginnings: New Jersey Broadens Definition of Unitary Business,” SeeSALT Blog Post, with Aruna Chittiappa, October 9, 2023.
    • “New Jersey Enacts Significant Changes to Corporation Business Tax Law," SeeSALT Blog Post, with Evan Hamme, August 7, 2023.
    • “Texas Comptroller Takes a Serious Look at Sourcing Regulation After SiriusXM Loss,” SeeSALT Blog Post, with Zachary Atkins, January 31, 2023.
    • “Texas Court of Appeals Confirms Cost-of-Performance Method Is Proper to Source Service Receipts,” SeeSALT Blog Post, with Carley Roberts and Evan Hamme, November 28, 2022.
    • “Three Strikes, You’re Out! New York Has Another Miss in Sales Tax Case Against a Service Provider Under the ‘Primary Function’ Test,” SeeSALT Blog Post, with Marc Simonetti, November 2, 2022.
    • “New Jersey Supreme Court Requires Factual Record in Jersey City Payroll Tax Dispute,” SeeSALT Blog Post, with Evan Hamme, July 21, 2022.
    • “Broker-Dealer Successfully Fights Look-Through Sourcing in New York,” SeeSALT Blog Post, with Zachary T. Atkins, May 9, 2022.
    • “Texas Supreme Court Sides with Sirius XM’s ‘Straightforward’ Interpretation of Service Receipt Sourcing Statute,” SeeSALT Blog Post, with Carley Roberts and Evan Hamme, March 29, 2022.
  • External Publications
    • “What is the Meaning of ‘Control’ in the Context of Use Tax?” (Parts 1 and 2), Bloomberg Tax, June 2021
    • “Income Tax and the Multistate Tax Commission’s Guidance on Public Law 86-272,” Journal of Multistate Taxation, August 2020
    • “Housing is Healthcare: The Tax Implications of Homelessness and Addiction,” Quinnipiac Health Law Journal, Volume 21, Issue 2
  • Associations
    • New York State Bar Association, Tax Section
    • New York City Bar Association

Education

  • J.D., Quinnipiac University School of Law, 2018

    B.A., Political Science, Western Connecticut State University, 2014

Admissions

  • New York

    Connecticut