Mark Yopp, a member of Sutherland’s Tax Practice Group resident in the New York office, has assisted clients with many state and local tax and unclaimed property issues. He has experience in income and sales & use tax planning, controversy, and policy. He has assisted clients in many jurisdictions with a variety of income, franchise, gross receipts, and sales and use tax issues.
Mark's practice has experience in the taxation of electronic and digital goods and services, including cloud computing, and he has a particular interest in the impact of taxation on technology and the internet. He has experience in the retail industry, and has assisted clients with bad debt deductions, taxability issues, sales tax nexus questions, and the tax and unclaimed property issues related to gift cards and digital gift codes. Mark also has experience analyzing state tax issues in bankruptcies for both creditors and debtors, and he served on the editorial board of the Emory Bankruptcy Developments Journal. He is a member of the Emory Bankruptcy Developments Journal's Notes and Comments Advisory Committee.
Mark serves as the associate pro bono coordinator for Sutherland’s New York Office.
Mark was raised in Tennessee and received his undergraduate degree from Wake Forest University in North Carolina. Prior to attending law school, Mark worked as a business analyst for a behavioral health insurance company in California. Much to his father's initial chagrin and eventual acceptance, he is a second-generation state and local tax attorney.
RECENT PUBLICATIONS AND SPEAKING ENGAGEMENTS
- Co-author, “Card Issuers Trapped Between New Jersey and Delaware,” UPwords, State Tax Notes (November 8, 2010)
- Co-author, "Is Quill Dead? At Least One State Has Written the Obituary," A Pinch of SALT, State Tax Notes (August 2, 2010)
- Co-author, "What's UP in the Digital World?" UPwords, State Tax Notes (July 12, 2010)
- Co-author, "Acquisitions in Bankruptcy Carry State, Local Tax Considerations," The Journal of Corporate Renewal (February 3, 2010)
- Co-author, "Bad Deal on Bad Debt," A Pinch of SALT, State Tax Notes (September 7, 2009)
- Co-author, "Overextending Attributional Nexus: States' Latest Attempts To Tax Internet Sales," A Pinch of SALT, State Tax Notes (March 2, 2009)
- Speaker, "Successfully Settling State Tax Audits," TEI: Rochester Chapter Meeting (November 30, 2011)
- Speaker, "E-Commerce and Cyberspace State Tax Issues," Council on State Taxation: Minneapolis Regional Meeting (November 15, 2011)
- Speaker, “E-Commerce and Cyberspace State Tax Issues – including Use of Software & Data in a "Cloud" Environment,” COST North Atlantic Regional State Tax Seminar (August 11, 2011)
- Speaker, “Sales Tax Developments, Including Taxation of Bundled Transactions and Digital Goods,” TEI Seattle Chapter State and Local Tax Update (February 9, 2011)
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