State Tax, Sales Tax - Nexus Issues (E1610539)

John Ficara has been functioning as the Director of the New Jersey Division of Taxation since January 4, 2016. The Director oversees a staff of more than 1,400 who are responsible for the administration, enforcement and collection of 42 individual and business tax types in the State of New Jersey. John was previously Director of Tax and Tax Counsel for Columbus McKinnon Corporation, a Buffalo based global manufacturer of material handling equipment. He also was Corporate Tax Counsel for BASF, a German based global chemical manufacturing company, with US operations based in Florham Park, New Jersey. He has over four decades of experience as a tax professional, including seven years with Ernst & Young, and he has been an Adjunct Professor of Tax in the Fairleigh Dickinson University Graduate Tax program. A licensed Certified Public Accountant and Attorney, John earned his Law Degree from the Fordham University School of Law, and his Master’s in Tax law Degree from the NYU Graduate Law School.

Aliza represents clients in a variety of state tax matters, including corporate income, franchise, sales and use, realty transfer and personal income taxes. Her experience from working in accounting firms, as in-house counsel and as an attorney handling complex state tax litigation provides her with a comprehensive perspective to handling state tax matters. Aliza assists clients with state tax audits, administrative appeals and, when necessary, litigation. She has represented clients in state tax controversy matters before the New Jersey Tax Court, New Jersey Appellate Division, New York Division of Tax Appeals and Tax Appeals Tribunal, New York Appellate Division, Pennsylvania Board of Appeals and Board of Finance and Revenue and Massachusetts Appellate Tax Board. Aliza also provides clients with advice regarding the state tax implications of their everyday business operations as well as mergers and acquisitions.

David J. Shipley is a Partner at McCarter & English, LLP. His practice includes representing clients in state tax controversies before administrative boards and courts throughout the country, providing multistate tax advice regarding business operations, assisting clients in developing and implementing multistate tax planning and advising clients on the state tax aspects of corporate mergers and acquisitions. He provides advice to clients regarding state corporate income, franchise, sales and use, personal income and realty transfer taxes. He also provides advice to clients regarding unclaimed property and unemployment compensation issues.

Mr. Shipley is a frequent speaker on multistate tax topics for many organizations including the Georgetown Advanced State and Local Tax Institute, the New York University Institute on State and Local Taxation, the Institute of Professionals in Taxation, the Pharmaceutical Research and Manufacturers of America – State Tax Committee, the Broadband Tax Institute, local chapters of the Tax Executives Institute, the Wall Street Tax Association - State and Local Tax Committee, the Pennsylvania Bar Institute, and the New Jersey Society of Certified Public Accountants. Additionally, he has published state tax articles in State Tax Notes, the American Bar Association's The State and Local Tax Lawyer, and CCH's State Tax Review. David also is the general editor of the New Jersey and Pennsylvania sections of a forthcoming state tax research product from Lexis/Nexis.