Picture of William J. Kolarik II

William J. Kolarik II

Partner

"I possess significant controversy and tax planning experience across industry groups and regularly represents clients in complex income and franchise tax audits and litigation."

Willie Kolarik is an attorney and certified public accountant who serves as tax counsel to many of the world's largest businesses. His experience spans multiple industry sectors, including, the energy, financial institutions, manufacturing, industrial products, retail, consumer goods, healthcare, gaming, entertainment, and utilities industries. He brings in-house Fortune 100 and major consulting firm experience, as well as over two decades of proven skill in advising on all aspects of state and local tax matters - including income, franchise, sales and use, gross receipts, property, payroll, and other transaction-based taxes.

Willie represents and advises U.S. and international corporations, partnerships, private equity funds, limited liability companies, individuals, and tax-exempt entities on the full range of state and local tax matters. Willie has significant controversy and tax planning experience across industry groups and regularly represents clients in complex income and franchise tax audits and litigation involving transfer pricing, expense attribution, and computation of the tax base of multi-tiered corporate groups. He is also skilled in advising on the state and local taxation of commodities and derivative transactions for financial institutions, commodities traders, and energy companies, and is well-versed in the state and local tax consequences of both physical and financial transactions related to base metals, sugar, coffee, grains, natural gas, oil, and electricity.

Willie also has extensive experience related to the state and local sales and use taxes and Louisiana's decentralized local sales and use tax regime. His tax controversy experience includes representing clients before a variety of state and local taxing agencies, tribunals, and courts.

He is also experienced with the state and local taxation of commodities and derivative transactions and with the tax and tax-related regulatory accounting issues associated with public utility ratemaking, such as normalization and consolidated tax savings adjustments. Willie has substantial mergers and acquisitions experience and has participated in numerous energy industry transactions for both private equity firms and strategic investors involving both regulated and unregulated targets.

Fluent in myriad state and local tax systems across the country, Willie provides critical commentary, research, and analysis on case law, administrative, and legislative developments in the areas of state and local taxation in connection with tax policy discussions for both commercial and governmental clients.

In addition to assisting clients with tax advice and multistate tax planning, Willie is an accomplished author and has published substantive articles in The Tax Lawyer, Tax Notes, and several other publications. Willie's research has been cited in testimony before the U.S. House Committee on the Judiciary, a petition for a writ of certiorari and an amicus curiae brief to the United States Supreme Court, in an amicus curiae brief to the Illinois Supreme Court, and in several peer-reviewed law journals. Willie is also an Adjunct Professor of Law at Louisiana State University's Paul M. Hebert Law Center, where he co-teaches the Taxation of Business Entities.

Before joining Kean Miller, Willie worked for a large regional law firm and Ernst & Young's National Tax Department's Indirect Tax Practice, where he worked with the Power and Utilities group, the Indirect Tax Controversy group, and the State and Local Tax Center for Tax Policy. Before joining Ernst & Young, Willie worked in-house at The Walt Disney Company, where he supervised federal, state, and local tax compliance matters for the Cable and Broadcasting group and assisted in state income tax planning projects, corporate restructurings, exposure analysis, legislative analysis, and the state income tax provisions. Willie brings his experience, critical thinking, and multi-dimensional understanding of what major businesses need, from an insider's perspective, to his private practice today.

Education
  • University of Texas at Austin, B.B.A., Accounting, 2000
  • University of Texas at Austin, M.P.A., 2000
  • LSU Law Center, J.D./D.C.L., cum laude, 2009
  • Georgetown University Law Center, LL.M., Taxation, 2010
Admissions
  • Louisiana
Memberships
  • Member, Louisiana State Bar Association
  • Member, American Bar Association (Section of Taxation)
  • Member, American Institute of Certified Public Accountants (Tax Section)
  • Fellow, American College of Tax Counsel
Publications
  • Co-Author, Tennessee Budget Item Highlights Louisiana Franchise Tax Issue, Tax Notes State, March 25, 2024
  • Co-Author, A Pictorial Guide to the National Pork Producers Council Decision, Tax Notes State, June 26, 2023
  • Co-Author, Louisiana Tax Developments - The 2023 Regular Legislative Session, Louisiana Law Blog, June 20, 2023
  • Jaye Calhoun and William J. Kolarik II, In Jeopardy Productions, Louisiana Court Answers: What is Due Process?, 98 St. Tax Notes 707, November 16, 2020
  • Jaye Calhoun and William J. Kolarik II, Managing Louisiana Local Sales and Use Tax Contract Audits, 92 St. Tax Notes 19, April 1, 2019
  • William J. Kolarik II, Managing Louisiana Local Sales and Use Tax Contract Audits, State Tax Notes, April 1, 2019, pp. 19-24 (original publisher, Tax Analysts)
  • Jaye Calhoun and William J. Kolarik II, Implications of the Supreme Court's Historic Decision in Wayfair, 89 St. Tax Notes 125, July 9, 2018
  • Jaye Calhoun, David P. Hamm, Jr., and William J. Kolarik II, A Possible, Partial Solution to Unique SALT Issues Related to TEFRA Repeal, 27 Journal of Multistate Taxation and Incentives, No. 9, 14, January 2018
  • William Joel Kolarik II and Michael J. Semes, U.S. Supreme Court Decision Questions Deference to Tax Authorities, 77 St. Tax Notes 633, August 17, 2015
  • William Joel Kolarik II and Steven N.J. Wlodychak, The Economic Substance Doctrine in Federal and State Taxation, 67 Tax Law. 715 (2014)
  • Dan Glugatch, Lori Haniford, and William Joel Kolarik II, Reporting Changes to Federal Taxable Income on State Income Tax Returns, 64 St. Tax Notes 769, June 11, 2012
  • Bryan Dixon, Derek Rawls, and William Joel Kolarik II, A Practical Approach to UDITPA Section 18, 62 St. Tax Notes 301, October 31, 2011
  • William J. Kolarik II, Untangling Substantial Nexus, 64 Tax Law. 851 (2011)
  • William J. Kolarik II, Restricting a Taxpayer's Right of Court Access, Louisiana Style, 51 St. Tax Notes 935, March 23, 2009
Articles and Columns
Citations
Presentations
  • Adventures in Local Sales and Use Taxes, 2024 ABA-IPT Advanced Tax Seminars, March 12, 2024
  • The Barbie and Ken Guide to Professionalism in Tax Practice, 2023 Annual Liaison Meeting, Louisiana Department of Revenue and Taxation Section of the Louisiana State Bar Association, December 1, 2023
  • Co-Presenter, 2023 Louisiana Tax and Incentive Legislative Developments, Kean Miller Breakfast Briefing, August 29, 2023
  • Jaye Calhoun and William J. Kolarik II, The Constitution: What's Left After Economic Nexus?, 2021 Annual Liaison Meeting with the Louisiana Department of Revenue and the Taxation Section of the Louisiana State Bar Association, Baton Rouge, Louisiana (December 13, 2021)
  • What is Left and What is Right About Nexus and Public Law 86-272 After Wayfair?, LSBA Section of Taxation Liaison Meeting with the Louisiana Department of Revenue (November 8, 2019)
  • Jaye Calhoun and William J. Kolarik II, Louisiana Update - ... New Developments in LA LA Land, Tax Executives Institute - Houston Chapter, Tax School, Houston, Texas (February 19, 2019)
  • Stephanie Lipinski Galland, William J. Kolarik II, Nicholas J. Souza, and Justin B. Stone, The Next Generation of SALT Issues, American Bar Association, Tax Section Midyear Meeting, New Orleans, Louisiana (January 18, 2019)
  • Karl Frieden and William J. Kolarik II, State Tax Implications of Federal Tax Reform, National Association of State Bar Tax Sections, San Francisco, California (October 26, 2018)
  • Jason Brown and William J. Kolarik II, State and Local Tax Implications of South Dakota v. Wayfair & Louisiana Tax Update, New Orleans Bar Association, New Orleans, Louisiana (September 20, 2018)
  • Jason Brown and William J. Kolarik II, State and Local Tax Implications of South Dakota v. Wayfair & Louisiana Tax Update, Kean Miller/Hannis T. Bourgeois Joint Wayfair Presentation, Baton Rouge, Louisiana (July 31, 2018)
  • Jaye Calhoun, Jason Brown and William J. Kolarik II, State and Local Tax Implications of South Dakota v. Wayfair & Louisiana Tax Update, Kean Miller Tax Briefing Seminar, Baton Rouge, Louisiana (July 26, 2018)
  • Jason Brown and William J. Kolarik II, TEFRA Repeal and Transfer Pricing, University of New Orleans CPE Presentation, New Orleans, Louisiana (December 14, 2017)
  • Rob Harrill and William J. Kolarik II, State Tax Aspects of REITS, State Tax Roundtable for Utilities & Power, Fall 2014 STARTUP Conference, New Orleans, Louisiana (November 4-6, 2014)
  • John Heithaus, Timothy Dalton and William J. Kolarik II, State and Local Tax Matters, Presented to 22nd Annual Ernst & Young LLP Taxation of Mining Operations Conference, New Orleans, Louisiana (November 13-15, 2013)
  • Andrew Miller, Michael Reno and William Joel Kolarik II, Tax Fundamentals for Rate-Regulated Utilities, Presented to PPL, Philadelphia, Pennsylvania (July 27, 2013)
  • William Joel Kolarik II, Ethics and You, Presented to Beta Alpha Psi, Baton Rouge, Louisiana (September 13, 2012)
  • Charles Lenns, Robert Harrill, Michael Reno and William Joel Kolarik II, Rate Regulation for a Finance Professional, Presented to American Water, Philadelphia, Pennsylvania (July 19, 2012)
  • Michael Semes and William Joel Kolarik II, Current Developments - Tax, Power & Utilities Sector, 2012 EEI/AGA Accounting Leadership Conference, New Orleans, Louisiana (June 26, 2012)
  • Marianne Evans and William Joel Kolarik II, Introduction to State and Local Tax Research, Georgetown University Law Center, Washington, District of Columbia (September 23, 2011)
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