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William J. Kolarik, II

Partner

Willie Kolarik is a partner in Kean Miller's state and local tax group with almost 20 years of experience advising major companies on tax-related matters. Willie has provided tax advice to many of the world's largest businesses across multiple industry groups, including, energy, financial institutions, industrial products, retail, consumer goods, health care, entertainment and utilities. He has handled every major aspect of corporate, state, and local tax matters, with a primary focus on state and local income, sales and use, gross receipts, property, payroll and other transaction-based taxes.

Willie has significant controversy and tax planning experience related to the state and local taxation of commodities and derivative transactions for financial institutions, commodities traders, and energy companies and is familiar with the state and local tax consequences of both physical and financial transactions related to base metals, sugar, coffee, grains, natural gas, oil and electricity. He also has extensive experience assisting public utilities with state and local tax matters and with the tax and tax-related regulatory accounting issues associated with public utility ratemaking, e.g., normalization and consolidated tax savings adjustments. Willie has also participated in numerous energy industry transactions for both private equity firms and strategic investors involving both regulated and unregulated targets.

Willie is well-versed in the state and local tax systems among the various states. He has provided 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. Willie's tax controversy experience includes representing clients before a variety of state and local taxing agencies.

In addition to his work assisting clients in tax advice and multistate tax planning, Willie is an accomplished author, having published substantive articles in The Tax Lawyer and State Tax Notes and co-authored a state and local tax column for CCH Corporate Business Taxation Monthly. 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.

Before joining Kean Miller, Willie worked for a large regional law firm and Ernst & Young's National Tax Department 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. Prior to that, Willie worked for The Walt Disney Company, where he supervised the federal and state and local tax compliance 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 provision.

Willie is a Certified Public Account (inactive) in California and Louisiana.

Education

Willie earned his B.B.A., Accounting and M.P.A. from the University of Texas at Austin in 2000. He earned his J.D./D.C.L., cum laude, from the LSU Law Center in 2009 and his LL.M. in Taxation, with distinction, from Georgetown University Law Center in 2010.

Admissions
  • Admitted, Louisiana, 2009
Memberships
  • Louisiana and American Bar Associations (Section of Taxation); American Institute of Certified Public Accountants (Tax Section)
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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