Practice Areas
Your State Tax Expert
With the Law Office of Jamie M. Zug, you have an advocate who is intimately familiar with state tax.
Jamie represented the New Jersey Division of Taxation as a Deputy Attorney General for four years and represented taxpayers at McCarter & English for two.
He assists Legal Services of New Jersey in training lawyers and law students to represent low-income taxpayers in New Jersey state tax matters. Jamie also frequently writes and speaks about New Jersey tax issues and practice.
With his comprehensive New Jersey tax background and hands-on experience in both governmental and private sectors, Jamie is prepared to skillfully represent you in navigating your state tax matters.
Tax Types
Jamie's expertise extends to a wide range of state and local tax issues.
Services cover:
- Sales and use taxes (SUT)
- Gross receipts taxes
- Transaction privilege taxes (TPT)
- State and local personal income taxes and withholding issues
- State and local corporate income/franchise taxes
- Business and occupation taxes (B&O)
- State and local payroll and employment taxes
- Trust fund taxes
- Motor fuel taxes
- Insurance premium taxes
Controversy
No matter the stage of your dispute with a state taxing authority, Jamie can assist you in bringing your controversy to a resolution.
Jamie represents businesses and individuals facing:
- Disputes regarding income tax sourcing
- Apportionment and allocation issues
- Refund issues
- Responsible person assessments
- State tax audits
- State tax collections
- Administrative state tax appeals
- Judicial state and local tax appeals/litigation
- Dormant Commerce Clause challenges
- State constitutional challenges (e.g., Uniformity Clause challenges)
- Discrimination against nonresidents
Consulting
Jamie provides guidance to businesses expanding into new jurisdictions and with existing compliance concerns.
Consulting services cover:
- Multistate tax issues
- Sales and use tax questions
- Tax exemption and exemption certificates
- Multijurisdictional state and local tax incentives
State Tax Lawyer
About Law Office of Jamie M. Zug
Jamie is a state tax and strategic litigation attorney with over six years of experience. After clerking in the Superior Court of New Jersey, Jamie spent four years representing the New Jersey Division of Taxation and other New Jersey agencies as a Deputy Attorney General. He then joined the tax group at McCarter & English, LLP before leaving to start his own practice in 2023.
AWARDS & HONORS
Jamie was chosen for the following lists:
-
2023 New Leaders of the Bar
New Jersey Law Journal
Selection methodology: https://www.event.law.com/njlawjournal-njlegalawards/methodology
-
2023 40 Best LGBTQ+ Lawyers Under 40
National LGBTQ+ Bar Association
Selection methodology: https://lgbtqbar.org/wp-content/uploads/sites/6/sites/8/2022/11/2023-40u40-Criteria-For-Nominators.pdf
-
2021 Supreme Court Best Brief
National Association of Attorneys General
Selection methodology: https://www.naag.org/press-releases/national-association-of-attorneys-general-announces-winners-for-2021-supreme-court-best-brief-awards/
SELECT PUBLICATIONS & PRESENTATIONS
- Co-author, New Jersey, in ABA Sales & Use Tax Deskbook (Mahon and Sebastian eds., 2023).
- Presenter/Moderator, Surprise! NJ Tax Rules that Catch Clients and Counsel Off-Guard, New Jersey State Bar Association (NJSBA) Annual Meeting (May 18, 2023).
- Co-author, Is New Jersey’s Indefinite Extension for Tax Assessments Constitutional?, 104 T.N.S. 1325 (Jun. 27, 2022).
- Co-author, The Significant, Yet Often Ignored, Tax Consequences of Moving Out of New York and the US, N.Y.L.J. (Jan. 20, 2022).
- Author, Internal Consistency Erasure and Taxpayer Protection, Bloomberg Tax, (Jan. 12, 2022).
LEADERSHIP POSITIONS
- Vice Chair Legislative Committee, NJSBA
- Chair Legislative Committee, NJSBA LGBTQ Rights Section
- Board Member, Garden State Equality Action Fund
- Faculty Member, 2023 LEAD Academy for National LGBTQ+ Bar Association
PROFESSIONAL ASSOCIATIONS AND MEMBERSHIPS
- American Bar Association
- Hamilton Partnership
- National LGBTQ+ Bar Association
- National Trans Bar Association
- New Jersey State Bar Association
- New Jersey Pride Chamber of Commerce
- Princeton Mercer Regional Chamber of Commerce
- USA 500 Clubs
No aspect of this advertisement has been approved by the Supreme Court of New Jersey.