Attorney Profile Picture

William J. Kolarik, II

Willie Kolarik is special counsel 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)

Articles, Publications and Presentations

  • William J. Kolarik II, South Dakota v. Wayfair (to be titled), 66 La. B.J. Louisiana Bar Journal (October/November, 2018) (forthcoming)
  • 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)
  • Jaye Calhoun and William J. Kolarik II , Sales and Use Tax Laws - Differentiating Between Exemptions and Exclusions Under Louisiana Law, ABA Tax Times (June 2, 2017)
  • Jaye Calhoun and William J. Kolarik II, Louisiana State and Local Use Tax Collection By Remote Vendors, 64 La. B.J. 384, Louisiana Bar Journal (February/March, 2017)
  • 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)
  • 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, New Orleans, Louisiana (August 24, 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)
  • Andrea Muse, Louisiana Sets Target Date for Remote Sellers, Rejects Retroactivity, 2018 STT 156-2 (August 10, 2018)  
  • Annie Ourso Landry, Brave new world’ for e-commerce business in wake of Supreme Court ruling, Greater Baton Rouge Business Report (July 26, 2018)
  • Daily Report Staff, Newsmaker of the Week: SCOTUS decision on online sales taxes, Greater Baton Rouge Business Report (June 22, 2018)
  • Sean Green, Louisiana parishes considering how to realize benefit from SCOTUS Wayfair Decision, BIZ (June 22, 2018) (reprint of KM Blog Post)
  • Citations
    • Examining the Wayfair Decision and its Ramifications for Consumers and Small Businesses, Before the H. Comm. on Judiciary, 115th Cong. (July 24, 2018) (statement of Andrew Moylan, Executive Vice Pres. National Taxpayers Union Foundation)
    • Stanely Veliotis, Do Tax-Motivated Wash Gain Sales Pass Economic Substance Muster?, 71 Tax Law. 391, 404 (2018) 
    • Adam B. Thimmesch , A Unifying Approach To Nexus Under The Dormant Commerce Clause, 116 Mich. Law. Rev. Online 101, (March 2018)
    • Roland Hartung, In or Out: How To Treat Foreign Taxes Under the Economic Substance Doctrine, 75 Wash. & Lee L. Rev. 1171 (Spring 2018)
    • Lucas J. Opperman, Challenging State Sales Tax Statutes on Electronic Commerce Under the Dormant Commerce Clause, 13.2 I/S: A Journal of Law and Policy 511 (Spring 2017) 
    • Leandra Lederman, The Status of Judicial Anti-Abuse Doctrines if Code Section 7701(o) Were Repealed, The Surly Subgroup (February 20, 2017)
    • Nicholas Giordano, Putting the Substance Back into The Economic Substance Doctrine, 11 Brook. J. of Corp. Fin. & Com. L. 469 (January 1, 2017) 
    • Barbara Brohl, Executive Director, Colorado Department of Revenue, Petitioner v. Direct Marketing Association, Amicus Brief of Interested Law Professors Supporting Petitioner, 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)
    • Practicing Law Institute, The Partnership Tax Practice Series: Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances
    • Practicing Law Institute, The Corporate Tax Practice Series: Strategies for Acquisitions, Dispositions, Spin-offs, Joint Ventures, Financings, Reorganizations & Restructurings
    • 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)