James Kratochvill

Counsel
kratochvill_james_2015

Jim is a Sr. Counsel in the State Tax Group at Reed Smith LLP, New York office. His practice focuses on state and local transactional tax matters, including advocacy, advice, and planning regarding all forms of telecommunications, information, cloud computing, digital products, and other high-technology transactions. Jim brings special expertise to addressing the complex state and local tax issues faced by companies engaged in communications and electronic commerce. He has represented a diverse group of multi-state corporate clients providing telecommunications (wireline/wireless), prepaid communications, VoIP, Internet, computer application and other online services and products. 

As the former Chief Counsel for state & local taxes at AT&T, and as former Of Counsel at Morrison & Foerster, LLP, Jim has over 41 years of state and local tax expertise.   He has also written extensively and is a frequent lecturer and instructor in the field.  Jim is the co-author of the BNA Multi-state Tax portfolio, entitled Sales and Use Taxes: Communications Services and Electronic Commerce (1997, 2009, 2017).  Additionally, he also served for over 18 years on the Board of Directors for the Council on State Taxation (COST).

Education:
J.D., Case Western Reserve School of Law (1972)
B.A., University of Pittsburgh (1969)

Bloomberg BNA Tax Management Portfolios:
1350 T.M., Sales and Use Taxes: Communications Services and Electronic Commerce (co-author)