Attorney Profile Picture

William J. Kolarik, II

Willie Kolarik is special counsel in the Baton Rouge office of Kean Miller. He joined the firm in 2016 as a member of the State and Local Tax (SALT) group. Willie has extensive experience assisting public utility clients 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. He has participated in numerous power and utilities transactions for both private equity firms and strategic investors involving both regulated and unregulated targets.

Willie is well-versed in comparative state and local tax systems among the various states, providing commentary and analysis across income, sales and use, property and other state and local taxes. He has provided critical research 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.

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 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.

Education

Willie earned his B.B.A. 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 from Georgetown University Law Center in 2010.

Admissions

  • Admitted, Louisiana, 2009

Memberships

  • Louisiana and American (Section of Taxation) Bar Associations; American Institute of Certified Public Accountants (Tax Section); Certified Public Accountant, State Board of Certified Public Accountants of Louisiana

Articles, Publications and Presentations

  • 2017 Louisiana Regular Legislative Session Ends on a Rather Anticlimactic Note, Louisiana Law Blog, June 23, 2017
  • Sales and Use Tax Laws - Differentiating Between Exemptions and Exclusions Under Louisiana Law, ABA Tax Times, June 2, 2017
  • Louisiana Governor Edwards' Proposed Commercial Activity Tax Dies In House Ways and Means Committee, Louisiana Law Blog, April 25, 2017
  • Governor Edwards Proposes Comprehensive Louisiana Tax Reform Package, Louisiana Law Blog, March 30, 2017
  • Recent Cases Highlight the Questionable Constitutionality of Louisiana's "Throw-Out" Rule, Louisiana Law Blog, February 9, 2017
  • U.S. Supreme Court Decision Questions Deference to Tax Authorities, 77 State Tax Notes 633, August 17, 2015
  • State Tax Aspects of REITS, State Tax Roundtable for Utilities & Power, Fall 2014 STARTUP Conference, New Orleans, LA , November 4-6, 2014
  • The Economic Substance Doctrine in Federal and State Taxation, 67 Tax Law, Summer 2014
  • State and Local Tax Matters, 22nd Annual Ernst & Young LLP Taxation of Mining Operations Conference, New Orleans, LA, November 13-15, 2013
  • Tax Fundamentals for Rate-Regulated Utilities, Presented to PPL, Philadelphia, PA, July 27, 2013
  • Ethics and You, Presented to Beta Alpha Psi, Baton Rouge, LA, September 13, 2012
  • Rate Regulations for a Finance Professional, Presented to American Water, Philadelphia, PA, July 19, 2012
  • Current Developments – Tax, Power & Utilities Sector, 2012 EEI/AGA Accounting Leadership Conference, New Orleans, LA, June 26, 2012
  • Reporting Changes to Federal Taxable Income on State Income Tax Returns, 64 State Tax Notes 769 , June 11, 2012
  • A Practical Approach to UDITPA Section 18, 62 State Tax Notes 301, October 31, 2011
  • Introduction to State and Local Tax Research, Georgetown University Law Center, Washington, D.C., September 23, 2011
  • Untangling Substantial Nexus, 64 Tax Law. 851, 2011
  • Ernest & Young LLP, Tax Controversy and Risk Management Review, Volume 1, Issue 2 (Fall 2011) (drafted SALT economic substance discussion on page 8)
  • Restricting a Taxpayer’s Right of Court Access, Louisiana Style, 51 State Tax Notes 935, March 23, 2009
  • Citations:
    • Barbara Brohl, Executive Director, Colorado Department of Revenue, Petitioner v. Direct Marketing Association, Amicus Brief of Interested Law Professors Supporting Petition, Dkt. No. 16-458, 2016 U.S. Briefs 458 (November 4, 2016)
    • Hans Riefkohl Hernandez, The Internet and Puetrto Rico’s Taxing Power: How The Dormant Commerce Clause is Affecting Small and Medium Businesses and What Can Be Done About It, 85 Rev. Jur. UPR 495 (2015)
    • Philip M. Tatarowicz, A History of the State and Local Taxes Committee and Its Most Recent Quarter Century of Work, 68 Tax Law. 595 (2015)
    • Max Velthoven, California dreamin’: a modern nexus concept for international taxation, Master’s Thesis Tax Law, University of Amsterdam (August 2015)
    • Marcus Lindström, Begreppet affärsmässigt motiverat – ur ett internationellt perspektiv, JUDN18 Internationell beskattning VT 2015
    • Bradley T. Borden, Rethinking the Tax-Revenue Effect of REIT Taxation, 17 Fla. Tax Rev. 527 (2015)
    • The Partnership Tax Practice Series: The Economic Substance Doctrine in Federal and State Taxation, Author(s): William Joel Kolarik, Steven N.J. Wlodychak, Practice Area: Tax, Published: 2010 Supplement Date: Apr 2015, PLI Item #: 27150
    • Mike Goral and Tatyana Lirtsman, Considering a Tax Inversion? Beware of State Tax Issues, 74 State Tax Notes 47 (Oct. 6, 2014)
    • Michigan Department of Attorney General and Michigan Department of Treasury v. Federal Housing Finance Agency, Petition for a Writ of Certiorari, Dkt. No. 13-237, (August 1, 2013) (available at 2013 STT 165-20)
    • Scott T. Allen, Adapting to the Internet: Why Legislation Is Needed to Address the Preference for Online Sales That Deprives States of Tax Revenue, 66 Tax Law. 939, 951 Note 103 (2013)
    • Metro. Life Ins. Co. v. Hamer, Amicus Curiae Brief of Council on State Taxation, 2013 IL 114234, page 3 (Opinion Issued on June 20, 2013)
    • Andrew J. Haile, Sales Tax Exceptionalism, 4 Colum. J. Tax L. 136, 143 Note 20 (2012-2013)
    • Bruce S. Schaeffer, Editor, The Franchise Valuations Reporter, Volume 4 - Issue 5 (May 2012)
  • Columns:
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 13, No. 1, at 5 (October 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 12, at 5 (September 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 11, at 5 (August 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 10, at 5 (July 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 9, at 5 (June 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 8, at 5 (May 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 7, at 5 (April 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 6, at 5 (March 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 5, at 5 (February 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 4, at 5 (January 2011)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 12, No. 3, at 5 (December 2010)
    • Phillip Tatarowicz and William Joel Kolarik II, Developments in Multistate Taxation, Corporate Business Taxation Monthly, Vol. 11, No. 12, at 5 (September 2010)