Paul E. Melniczak Photo

Paul joined Reed Smith in 2010 and is a partner in the State Tax Group. Paul assists clients with income, sales, and gross receipts tax issues around the country, including Pennsylvania, Ohio, and New Jersey.


  • Duke University School of Law, 2008, J.D.
  • Liberty University, 2004, B.S.

  • Pennsylvania
  • Ohio

Notable Quotes

  • 7 April 2021 “Ohio Board Rules Against NASCAR in CAT Dispute,” Tax Notes
  • 30 September 2020 “Security Contract Receipts Sourced Outside Ohio Not Subject to CAT,” Tax Notes 
  • 14 February 2020 “Auto Finance Company Wins Ohio CAT Dispute” Tax Notes 
  • 26 November 2018 “Cincinnati Reds Victorious in Ohio Bobbleheads Tax Case” Tax Notes 
  • 8 November 2018 “Gasoline Distributor Not Agent for Supplier, Ohio High Court Says” Tax Notes
  • 18 May 2018 "Navistar Valuation Allowance Not GAAP Compliant, Ohio Supreme Court Rules" Tax Notes
  • 26 April 2018 "Ohio High Court Finds for Corporation in Deferred Tax Assets Case" Tax Analysts 
  • 7 December 2017 "Ohio Supreme Court Affirms Use Tax Exemption for Employment Services" Tax Notes
  • 2 October 2017 " Tax Appeals Lose Direct Path to Ohio Supreme Court" Tax Notes
  • 13 January 2017 “Ohio Supreme Court Rules S Corporation Dividend Is Nonbusiness Income” Tax Analysts
  • 8 December 2016 “Court Upholds Commercial Activity Tax” Accounting Today
  • 11 November 2016 “Ohio High Court's Nexus Decision Highlights Need for Clarity From U.S. Supreme Court, Experts Say” Tax Analysts
  • 28 October 2016 “Ohio Supreme Court Partially Sides With Tax Commissioner in CAT Credit Dispute” Tax Analysts