David J. Gutowski

David J. Gutowski



  • Temple University Beasley School of Law, 2000, J.D., cum laude
  • Franklin & Marshall College, 1995, B.A.

Professional Admissions / Qualifications

  • New Jersey
  • Pennsylvania

Court Admissions

  • State Supreme Court - New Jersey
  • State Supreme Court - Pennsylvania

David is a partner in Reed Smith's State Tax Group.  His practice involves multi-state sales and use and corporate tax appeals, including representing clients in state tax litigation before administrative boards and courts in various jurisdictions. 

David is a frequent speaker on state and local tax issues.  He has conducted a series of lectures on New Jersey’s corporation business tax, and has spoken on apportionment opportunities for the Equipment Leasing Association, alternative apportionment for Strafford Legal Teleconferences, and refund procedures for the Institute of Professionals in Taxation.  David is a regular contributor to the Journal of Multistate Taxation, CCH’s State Income Tax Alert, Tax Analyst’s State Tax Notes, and BNA’s Multistate Tax Report.  

He is a member of the New Jersey Chamber of Commerce’s Taxation Committee and a member of the Pennsylvania and New Jersey Bars.  David is a graduate of Franklin and Marshall College (B.A., 1995) and Temple University School of Law (J.D., cum laude, 2000).

Employment History

  • 2007 - Reed Smith
  • 2000 - Dechert

Professional Affiliations

  • Member of the New Jersey Chamber of Commerce's Taxation Committee

Notable Quotes:

  • 17 October 2016 "New Jersey Tax Court Sends Apportionment Dispute Back to Tax Division" Tax Notes
  • 13 October 2016 "New Jersey Tax Court Issues 'Troubling' Ruling on Sourcing Credit Card Fees" Tax Analysts
  • December 2015 "New Jersey's Application of Throwout Rule Is Unconstitutional, Appellate Court Rules" Tax Analysts
  • 7 December 2015 "N.J. Court Throws Out 'Throwout Rule' For Company Licensing Intangible Property" Bloomberg BNA
  • 20 August 2015 "New Jersey Revises Nexus Guidance On Sales Tax, Corporate Business Tax" Bloomberg BNA
  • 12 March 2015 "Settlement in New Jersey Nexus Case Leaves Unanswered Questions" Tax Analysts