Jonathan helps clients navigate evolving state and local tax (SALT) issues that directly impact their businesses.
With a strong background across the manufacturing, telecommunications, transportation, entertainment, restaurant, and retail industries, he advises clients on all areas of state and local taxation, including income, franchise, sales and use, and property taxes. A significant focus of Jonathan’s practice is SALT controversy, and he represents clients in all phases of disputes, including audit assistance, administrative hearings, litigation and appellate review. He also regularly provides counsel on state and local income and transactional costs for mergers, acquisitions and corporate reorganizations.
Jonathan works closely with clients on matters involving state tax policy and legislative developments and frequently testifies on state tax matters before the Georgia General Assembly.
Jonathan is a frequent speaker and recognized voice on tax controversy, litigation, and policy matters, presenting at regional and national conferences hosted by organizations such as the Tax Executives Institute (TEI), Council on State Taxation (COST), and Institute for Professionals in Taxation (IPT).
Prior to joining Eversheds Sutherland (US)LLP, Jonathan served as a tax adviser for two major accounting firms in Atlanta, spending three years with Arthur Andersen and four years with Deloitte Tax.
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- Represents the Georgia Traditional Manufacturers Association in legislative and regulatory matters involving Georgia state taxes.
- Defended several multistate companies in matters regarding whether losses from investments in low-income housing tax credit partnerships are allocable or apportionable.
- Won on summary judgment for a diversified financial corporation in Maryland litigation over a multimillion-dollar income tax assessment.
- Obtained the dismissal of a multimillion-dollar sales tax assessment in Tyson Foods v. Georgia.
- Defended a manufacturing client against a lawsuit filed by the City of Chicago against retailers that had rebate agreements with Illinois localities.
- Conformity Chaos? Corporate Income Tax Issues Resulting from H.R. 1, April 21, 2026, COST 2026 Spring Meeting and Audit Sessions
- Georgia Tax Court Update, December 10, 2025, State Bar of Georgia Taxation Law Section 2025 Georgia Department of Revenue/Tax Bar Liaison Meeting
- SALT Update, November 6, 2025, Georgia Society of CPAs Georgia Tax Forum
- Precedent & Deference, October 28, 2025, Paul J. Hartman 32nd Annual State and Local Tax Forum
- State & Local Tax Update, October 6, 2025, Atlanta Tax Forum
- Manufacturing and Construction Sales Tax Concepts, May 21, 2025, COST SALT Basic School
- Emerging Issues in Administrative Deference, April 29, 2025, COST Spring Meeting
- Creation of the Georgia Tax Court, December 11, 2024, Georgia Department of Revenue/Tax Bar Liaison Committee Meeting
- Accounting for SALT, December 5, 2024, TEI Cincinnati-Columbus Chapter SALT Day
- Income Tax Update, December 5, 2024, TEI Cincinnati-Columbus Chapter SALT Day
- Uniformly Not Uniform, November 14, 2024, COST Southeast Regional State Tax Seminar
- Manufacturing/Construction Sales and Use Tax Issues, May 22, 2024, COST 2024 Intermediate/Advanced Sales & Use Tax School
- SALT Update, May 2, 2024, TEI Carolinas Chapter Spring CPE Event
- What Federal Income Tax Advisors Need to Know about SALT Issues: Revisiting South Dakota v. Wayfair and Pass-Through Entity Taxes, October 30, 2023, 58th Annual SFTI Conference
- Judicial Deference in Tax Controversies, October 18, 2023, COST 54th Annual Conference
- Top 10 Sales Tax Issues for 2023, July 18, 2023, 2023 SEATA Annual Conference
- Audits & Appeals Roundup, June 6, 2023, TEI Atlanta SALT Day
- Why State and Local Tax is Awesome!, June 6, 2023, TEI Atlanta SALT Day
- Manufacturing/Construction Sales and Use Tax Issues, May 10, 2023, COST Advanced Sales Tax School
- An Update on Georgia’s Legislative Session and the SALT Landscape, April 13, 2023
- Indirect taxes: Thriving after an M&A life event, February 9, 2023, 2023 National Multistate Tax Symposium
- Cultivating a Thriving Multistate Tax Environment: Fostering Today for Tomorrow, February 9, 2023, Multistate Tax Symposium
- The Limits of Administrative Deference, October 27, 2022, COST's 53rd Annual Meeting
- PTET Issues, August 29, 2022, Atlanta Tax Forum
- Manufacturing/Construction Sales & Use Tax Issues, May 18, 2022, COST 2022 SALT Intermediate/ Advanced Sales & Use Tax School
- 2021 Intermediate/Advanced State Income Tax School, December 6, 2021, COST
- Conformity - First There was the TCJA and now CARES - Where Are We?, October 19, 2021, COST 52nd Annual Meeting
- Digital Tax Developments, September 21, 2021, TEI Iowa SALT Day
- SALT Litigation Update, September 21, 2021, TEI Iowa SALT Day
- States Going All in on State Transfer Pricing Audits, April 28, 2021, COST State Income Tax Webinar
- WSATA Industry Panel Discussion, December 7, 2020, Reimagined WSATA 2020 Annual Conference
- MSATA Industry Panel Discussion, October 7, 2020, Reimagined MSATA 2020 Conference
- SEATA Industry Council Panel, August 27, 2020, Reimagined SEATA 2020 Annual Conference
- Judicial Deference Part II - Issues and Challenges for State Taxes, October 29, 2019, TEI 74th Annual Conference
- Protecting Your Company: False Claims Act and Class Action Litigation, October 17, 2019, TEI Dallas SALT Day
- Decisions, Decisions: Tax Reform State Income Tax Filing Issues, October 17, 2019, TEI Dallas SALT Day
- Steady Stream of Income Tax Anti-Abuse Doctrines into Transactional Taxes, September 23, 2019, IPT Sales Tax Symposium
- Best Practices for Managing Indirect Tax Disputes – Including Taking the Bite Out of Difficult Audits, July 30, 2019, COST State Indirect Tax Seminar
- SEATA Industry Council Panel, July 16, 2019, SEATA Annual Conference
- Taxation of Sports Betting, July 16, 2019, SEATA Annual Conference
- SEATA 2019 Conference, July 14-17
- Wayfair and its Aftermath, May 21, 2019, Atlanta IPT Meeting
- Audit Responses to Above the Line Audit Adjustments, March 11, 2019, ABA/IPT
- 2019 Transaction Tax of the Year? Developments in Online Marketplace Legislation, February 27, 2019, COST 2019 Sales Tax Conference & Audit Session
- Federal Tax Reform: How Have the States Reacted So Far, December 12, 2018, Council on State Taxation (COST) Southeast Regional
- State Tax Legislative Update, December 4, 2018, Tax Executives Institute (TEI) Dallas SALT Day
- The Next Chapter in Transfer Pricing, December 4, 2018, Tax Executives Institute (TEI)
- What to Do About Phantom Income, October 24, 2018, Council on State Taxation (COST)
- 49th Annual Meeting, October 23-26, 2018, Council on State Taxation (COST)
- What’s Next After Wayfair?, September 14, 2018, TEI
- SALT Controversy and Related Business Issues, June 4-5, 2018, 2018 TEI Region II Tax Forum
- 2018 TEI Region II Tax Forum, June 4-5, 2018
- Audits & Appeals Seminar: State and Local Tax Controversy, May 2-3, 2018, Tax Executives Institute (TEI)
- COST’s 48th Annual Meeting, October 22-25, 2017
- TEI Atlanta Half-Day SALT Program, June 27, 2017, Tax Executives Institute (TEI)
- Manufacturing/Construction Sales and Use Tax Issues, May 21-24, 2017, COST 2017 Intermediate/Advanced Sales Tax School
- TEI’s Audits & Appeals Seminar: Managing State and Local Tax Controversies, May 3, 2017
- Updates on State Tax Litigation Issues, February 21, 2017, TEI Nebraska Chapter SALT Luncheon
- Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2018-2019, 2021-2025)
- Named to Best Lawyers in the area of tax law (2021-2026) and litigation and controversy—tax (2023-2026)
- Selected for inclusion in Georgia Super Lawyers® “Rising Stars” (2010-2014)
- Member, Taxation Section, American Bar Association
- Member, Taxation Section, Atlanta Bar Association
- Volunteer, Volunteer Income Tax Assistance (VITA) Program
- Faculty, Council On State Taxation (COST) Basic and Intermediate School
- Florida
- Georgia
Honorable Manuel Menendez Jr., Thirteenth Judicial Circuit of Florida, Circuit Civil Division
- B.S., cum laude, University of Florida
- J.D., University of Florida Levin College of Law,
Senior Notes Editor, Journal of Law and Public Policy