John F.Fletcher
- Position
- Partner
- Office
- Jackson
John Fletcher is a partner in the Tax Practice Group. John focuses his practice primarily on state tax matters, encompassing Mississippi and Louisiana, as well as multi-state income, franchise, sales and use, and local ad valorem taxes.
John has more than twenty-five years' experience in the legal, corporate, and accounting arenas. He is a contributor for Cooking with SALT, a legal blog committed to providing timely insights on recent legal and practical developments of concern to clients in many state and local taxing jurisdictions. Cooking with SALT focuses on matters involving income, franchise, net worth, gross receipts, sales/use, business and occupational license, severance, ad valorem property, and other miscellaneous taxes.
John also assists his clients on a broad range of federal income tax issues and appeals. His practice also has included a wide variety of non-tax legal services such as legal entity formation and maintenance, business mergers and acquisitions, commercial real estate leasing, and general business contractual issues.
Prior to joining Jones Walker, John was state tax counsel at General Electric Company (GE), where he oversaw many of the company's state income and franchise tax audits and appeals across the country. These appeals covered a wide range of complex statutory and constitutional issues applicable to large multi-state and multi-national companies, and encompassed the company's traditional industrial manufacturing operations, as well as the financial and media/entertainment industries related to the GE Capital and NBC/Universal businesses. He often assisted GE's state and local tax planning group with major acquisitions and dispositions and provided legal support to its property tax team in appeals and litigation matters.
While at GE, John also served as an adjunct professor at the Albany (NY) Law School, teaching state and local tax law. He regularly presents at national conferences on a wide range of state tax issues.
Earlier in his career, John was a member of KPMG's state and local tax practice in New York City while pursuing an LLM in taxation at New York University. He is a certified public accountant (inactive) in Tennessee and is active with the Mississippi Economic Council and Mississippi Manufacturer's Association.
Noteworthy
- The Legal 500 United States, Tax: US Taxes: Non-Contentious (2017, 2021 and 2024)
- Chambers USA, Tax (2023, 2024)
- Best Lawyers®, "Lawyer of the Year," Tax Law, Jackson (2022, 2024)
- The Best Lawyers in America®, Tax Law (listed annually since 2019)
- Institute for Professionals in Taxation, Sales Tax Article of the Year (2014)
Publications
- "Mississippi Follows the National Pass-Through Entity Tax Election Trend — Start Now to Make a 2022 Tax Election," Jones Walker LLP Banking & Financial Services Newsletter, August 25, 2022
- "Mississippi Enacts Pass-Through Entity Income Tax Election/ SALT Cap Workaround," Jones Walker LLP Tax Client Alert, April 27, 2022
- "Mississippi House Revisits Income Tax Phase-Out for 2022," Jones Walker LLP Tax Client Alert, January 12, 2022
- "Mississippi Attempts to Significantly Increase Sales and Use Taxes on Internet-Based Business Services Via Regulatory Amendment," Jones Walker LLP Tax Client Alert, September 30, 2021
- "How to Surreptitiously Renege on Tax Incentives Agreements — the Consequences of Mississippi Income Tax Repeal," Jones Walker LLP Tax Client Alert, March 11, 2021
- "Mississippi House Passes Massive Sales Tax Increase on Business Inputs," Jones Walker LLP Tax Client Alert, February 24, 2021
- "Beyond the Blog — COVID-19 Recap — January 31, 2021," Jones Walker LLP Disaster Prep & Recovery Client Alert, January 31, 2021
- "Beyond the Blog — COVID-19 Recap — January 17, 2021," Jones Walker LLP Disaster Prep & Recovery Client Alert, January 17, 2021
- "Mississippi Should Follow New Federal Treatment of PPP Deductions," Jones Walker LLP Tax Client Alert, January 7, 2021
- "Mississippi Governor Proposes Elimination of Individual Income Tax," Jones Walker LLP Tax Client Alert, November 17, 2020
- "Miss. Justices’ Ruling, New Law Inflate State Sales Tax Reach," Law360, July 30, 2020
- "Mississippi Department of Revenue Issues Updated COVID-19 Guidance, Extended Deadlines, Telework Nexus Forbearance," Jones Walker LLP Tax Client Alert, March 27, 2020
- "Beware Rigid Mississippi Local Tax Deadlines," Jones Walker LLP Tax Client Alert, March 23, 2020
- "Mississippi Sales and Use Taxes in a Post-Wayfair World," Jones Walker LLP State & Local Tax Client Alert, July 10, 2018
- "Mississippi Files Final Remote Seller Use Tax Regulation," Jones Walker LLP Tax Client Alert, November 2, 2017
- "Mississippi Takes Next Step Toward Finalizing Remote Use Tax Collection Regulation," Jones Walker LLP Tax Client Alert, October 11, 2017
- "Downstream Consequences Coming Into Focus A Year After Mississippi's AT&T Dividend Decision," Jones Walker LLP Tax Client Alert, October 3, 2017
- "State Tax Relief for Hurricane Victims," Jones Walker LLP Disaster Preparedness & Recovery Client Alert, September 19, 2017
- "Mississippi Authorizes Contingent-Fee Tax Head Hunters," Jones Walker LLP State & Local Tax Client Alert, September 6, 2017
- "Mississippi's Sales Tax Regulatory Smorgasbord Continues—Internet Sales and Commercial Contractors on the Menu!" Jones Walker LLP Tax Client Alert, July 20, 2017
- "Mississippi Governor Announces Special Session for June 5," Jones Walker LLP State & Local Tax Client Alert, April 27, 2017
- "UPDATE — Mississippi use tax remote seller bill advances; Jones Walker attends public hearing on related DOR proposed regulation," Jones Walker LLP Tax Client Alert, February 16, 2017
- "Mississippi Moves Toward Factor Presence Nexus for Use Tax," Jones Walker LLP Tax Client Alert, January 19, 2017
- "A 'Quest' for Certainty—Court of Appeal Affirms Louisiana Was a 'Location-of-Performance' State All Along," Jones Walker LLP Tax Client Alert, September 12, 2016
- "Mississippi Legislature Passes Corporate Franchise Tax Phase-Out, Income Tax Reductions," Jones Walker LLP State & Local Tax Client Alert, April 20, 2016
- "Mississippi Supreme Court Sends Half-Baked Assessment Back to the Kitchen," Jones Walker LLP State & Local Tax Client Alert, March 15, 2016
- "Corporate Taxpayers Face Major Changes in Louisiana, Mississippi, Attorneys Say," Bloomberg BNA, October 8, 2015
- "Mississippi Supreme Court Scuttles Use Tax Assessment on Yacht Purchase," Jones Walker LLP State & Local Tax Client Alert, May 4, 2015
- "Mississippi Taxpayers Seeing Green! Mississippi Supreme Court Invalidates Restrictive Regulation on Pollution Control Equipment Sales Tax Exemption," Jones Walker LLP State & Local Tax Client Alert, August 8, 2014
- "Is There Light at the End of the Equifax Tunnel? Mississippi Legislature Overwhelmingly Approves Sweeping Tax Reform Legislation," Jones Walker LLP State & Local Tax Client Alert, April 1, 2014
- "Equifax in Mississippi: What Are The Practical Implications for Taxpayers?" Institute for Professionals in Taxation, February 13, 2014
- "The Equifax Fallout Continues – The Mississippi Legislature Responds," Jones Walker LLP State & Local Tax Client Alert, January 22, 2014
- "The Equifax Fallout Begins," Jones Walker LLP State & Local Tax Client Alert, December 9, 2013
- "'Wisdom and Sageness' – Mississippi Supreme Court Denies Rehearing of Equifax," Jones Walker LLP State & Loal Tax Client Alert, November 21, 2013
- "Mobility Medical, Inc. v. Miss. Dept. of Revenue: Mississippi's Win-At-All-Costs Litigation Strategy Completely Rewrites the History and Nature of the State's Sales Tax," Institute for Professionals in Taxation, October 8, 2013
- "Mississippi Supreme Court in Equifax: Mark It to 'Market' But That's Not Half the Story – Standard of Review Is the Real Issue!" Jones Walker LLP Tax & Estates EBulletin, June 21, 2013
- "Mississippi Supreme Court: This Cheeseburger Might Cause Heartburn Mobility Medical, Inc. and Mobility Medical of North Mississippi, LLC v. Mississippi Dep't of Revenue," Jones Walker LLP Tax & Estates EBulletin, June 7, 2013
- "Power Up! Mississippi Offers New Incentives for Manufacturing, Industrial, and Agricultural Users of Power," Jones Walker LLP Tax & Estates EBulletin, May 10, 2013
Presentations
- "Mississippi Tax Update," Mississippi Society of CPAs (MSCPA) Mississippi Tax Institute, Flowood, Mississippi, December 17, 2024
- "Special Issues in Appointment Allocation," COST Intermediate/Advanced State Income Tax School, Atlanta, Georgia, May 21, 2024
- "Foundational Concepts for SALT and Federal Concepts," COST SALT Basics School, Atlanta, Georgia, May 20, 2024
- "State & Local Practice Overview," COST SALT Basics School, Atlanta, Georgia, May 20, 2024
- "Border Crossings: State Tax Complexities for Multinational Businesses," 2024 Council on State Taxation (COST) Spring Conference and Audit Session, Cambridge, Massachusetts, May 1, 2024
- "Mississippi Tax Update," MSCPA Mississippi Tax Institute, December 12, 2023
- Institute for Professionals in Taxation (IPT) Annual Conference, Grapevine, Texas, June 26, 2023
- "Discussion of State Tax Cases, Issues & Policy Matters to Watch," COST Southeast Regional State Tax Seminar, May 16, 2023
- "Internal Reorganizations: Looking Beyond Due Diligence, Deal Documents, and Closing. What Else Does the SALT Professional Need to Consider?" COST Southeast Regional State Tax Seminar, May 16, 2023
- "Mississippi Department of Revenue Update," Mississippi Society of Certified Public Accountants (MSCPA) Mississippi State Tax Institute, December 8, 2022
- "The TCJA and CARES Act – Where Are We Now?" Council on State Taxation 2022 Income Tax Conference, April 26, 2022
- Jones Walker LLP 13th Annual State & Local Tax Seminar, October 6, 2021
- "The Time Is Now – 2020 Tax Traps And 2021 Planning," Jones Walker LLP Webinar, December 10, 2020
- "Uniformity in Sourcing Services (& Why) Does Sourcing Services Differ for Sales Tax and Corporate Income Taxes?" Council on State Taxation’s Annual Conference, October 21, 2020
- "It's All in the Roux," Jones Walker LLP 12th Annual State & Local Tax Seminar, October 7–8, 2020
- "I Try, I Try, and I Try but I Can't Get No...Obsolescence — A Property Tax Update," Jones Walker LLP Webinar, September 1, 2020
- "Now is the Time! 5 Steps to Restart Your Tax Department," Jones Walker LLP Webinar, June 3, 2020
- "The Ownership Trap – What Is Direct and Indirect Ownership" Council on State Taxation’s Annual Meeting, Washington, DC, October 22–25, 2019
- Jones Walker LLP 9th Annual State and Local Tax Seminar, October 5, 2017, Hilton Americas-Houston
- "Cooking With SALT Goes to the Movies," Jones Walker LLP 8th Annual State & Local Tax Seminar, Houston, Texas, October 6, 2016
- "Debtor-Creditor Issues: Mississippi Style," Ridgeland, Mississippi, August 24, 2016
- "SALT Gameday: Key Plays in State & Local Tax," Jones Walker LLP 7th Annual SALT Seminar, Houston, Texas, October 8, 2015
- "An In-Depth Look at the New Market Tax Credit Rules and Recent State Developments on Apportionment Issues," American Bar Association's Advanced Income Tax Seminar, New Orleans, Louisiana, March 16, 2015, New Orleans
- "Mississippi Tax Update," Presented by Jones Walker LLP and HORNE LLP, Memphis, Tennessee, December 5, 2014
- "State Tax Issues for Foreign Affiliates" and "Advanced Problems in Mergers & Acquisitions," IPT Advanced State Income Tax School, Atlanta, Georgia, June 12, 2014
- "Special Issues in Apportionment and Allocation," COST 2014 Intermediate/Advanced State Income Tax School, Dallas, Texas, May 20, 2014
- "Equifax and HB 799 — Where Are We Now and Where Are We Going?" Mississippi Bar Association, Taxation Section, May 13, 2014
- "Burden of Proof and the Impact of the Equifax Decision in Mississippi," COST Spring Audit Session, Colorado Springs, Colorado, April 12, 2014
- "Mississippi Tax Update," Presented by Jones Walker LLP and HORNE LLP, Memphis, Tennessee, January 17, 2014
- "State Taxation of Pass-Through Entities and Their Owners," American Bar Association Section of Taxation, Midyear Meeting, Phoenix, Arizona, January 13, 2014
- "2013 Louisiana State & Local Tax for Texans," Houston, Texas, October 17, 2013
- "The Use (and Abuse) of State Tax Discretionary Authority," Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee, October 13, 2013
- "RAR Reporting for State Purposes," IPT 37th Annual Conference, Orlando, Florida, June 25, 2013
- "State Tax Issues for Foreign Affiliates," IPT Advanced State Income Tax School, Atlanta, Georgia, June 3, 2013
- "Early Morning Ethics Coffee Talk: Ethical & Professional Challenges Facing State Tax Professionals," COST 2013 Spring Audit Session/Income Tax Conference, May 21, 2013
- "Mississippi Tax Update," New Orleans Chapter of Tax Executives Institute, Inc. State and Local Tax Seminar, New Orleans, Louisiana, May 21, 2013
- "Avoiding the Ethical Mine Field: Ethics Traps for the Unwary," COST 2013 Spring Audit Session/Income Tax Conference, New Orleans, Louisiana, May 13, 2013
- "State and Local Taxation," Albany Law School, May 1, 2013, Albany, New York
- "Special Issues in Apportionment and Allocation," COST 2013 Intermediate/Advanced State Income Tax School, Atlanta, Georgia, April 30, 2013
- "RAR Reporting for State Income Tax Issues," ABA/IPT Advanced Income Tax Seminar, New Orleans, Louisiana, March 13, 2013
- "Best Audit Practices," Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee, November 13, 2012
- "LLCs and LLPs: Navigating Variable State Tax Treatment," Stafford Publications webinar, June 13, 2012
Memberships
- American Bar Association (Executive Committee, State and Local Tax Committee of Tax Section)
- Council on State Taxation
- Delta State University National Alumni Association (Board of Directors)
- Institute for Professionals in Taxation
- Louisiana State Bar Association
- The Mississippi Bar
- Mississippi Economic Council (Board of Governors)
- Mississippi Manufacturers Association (Tax Committee)
- Mississippi Society of Certified Public Accountants
- Tennessee Bar Association
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Education
- New York University School of Law
LLM, Taxation, 2001 - The University of Mississippi School of Law
JD, 1994 - Delta State University
BBA, Accounting, 1991
Bar Admissions
- Louisiana
- Mississippi
- Tennessee
Court Admissions
- US Supreme Court