David J. Gutowski Photo

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. 


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

  • New Jersey
  • Pennsylvanie

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

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

Récompenses et distinctions

  • Selected through peer review for inclusion in The Best Lawyers in America© for Tax Law, 2023-2024

Notable Quotes

  • 22 March 2023 "NJ Bill Seeks Changes To Combined Reporting Regime" Law 360
  • 21 November 2022 "NJ Senate OKs Ending Tax Assessment Deadline Suspension" Law 360
  • 21 September 2022 "New Jersey Adopts Combined Reporting Regs" Tax Notes
  • 18 May 2022 “New Jersey Tax Division Proposes New and Updated CBT Regs” Tax Notes
  • 24 January 2022 “New Jersey Court Upholds Refund Reg, but Finds Refund Offset Barred” Tax Notes
  • 13 December 2021 “New Jersey Court Says Company President Responsible for Tax Blunder” Tax Notes
  • 5 August 2021 “Clock Ticking for New Jersey Businesses with Past Due Taxes” Bloomberg Law Daily Tax Report: State 
  • 4 March 2021 “New Jersey Tax Division Issues Combined Reporting Guidance on Mergers” Tax Notes 
  • 28 January 2021 “New Jersey Court: Drug Company’s Gain is Apportionable Income” Tax Notes
  • 27 January 2021 “New Jersey Tax division Issues Guidance on P.L. 86-272” Tax Notes
  • 14 October 2020 “New Jersey Democrats Introduce Combined Reporting Cleanup Bill” Tax Notes 
  • 9 September 2020 “New Jersey Issues Market-Based sourcing Rule” Tax Notes 
  • 4 September 2020 “New Jersey Appeals court Allows Use of Partnership Losses” Tax Notes 
  • 19 May 2020 “NJ Justices Won’t Review Telecom Co.’s Mass Fax Dispute” Law 360 
  • 22 April 2020 "New Jersey Amends Related-Party Transaction Rules, Issues GILTI Regs" Tax Notes 
  • 13 January 2020 "New Jersey Court Affirms Adjusted Allocation for Messaging Services,"Tax Notes
  • 26 August 2019 “N.J.’s Revised Foreign Income Tax Rules Still Baffle Businesses” Bloomberg Law 
  • 23 August 2019 "New Jersey Issues New Method for Apportioning GILTI, FDII" Tax Notes
  • 23 July 2019 “New Jersey Issues Combined Reporting Guidance for Banks” Tax Notes
  • 16 April 2019 “For Section 163(j), New Jersey Corporate Income Must Match Federal Return” Tax Notes
  • 1 March 2019 “New Jersey Tax Court Grants Full Refund in Royalty Addback Case” Tax Notes 
  • 22 February 2019 “New Jersey Bill Would Modify GILTI, Combined Reporting Rules” Tax Notes
  • 7 January 2019 “Combined Group Members May Have New Tax Liability in New Jersey” Tax Notes
  • 14 December 2018 “Company Allowed to Use 3-Factor Apportionment, New Jersey Court Says” Tax Notes
  • 12 December 2018 “New Jersey Issues Corporate Tax Guidance; GILTI Questions Remain” Tax Notes
  • 10 December 2018 “New Jersey Tax Division's Discretion Not 'Boundless,' Tax Court Rules” Tax Notes
  • 7 September 2018 “New Jersey Court Upholds Alternative Allocation Method for Fax Services” Tax Notes
  • 21 June 2018 "New Jersey Democrats Embrace Temporary Surtax on Corporate Taxpayers" Tax Notes 
  • 20 June 2018 "New Jersey Tax Court Affirms Partnership Not Liable for Tax" Tax Notes 
  • 21 May 2018 "Kraft Foods Subsidiary Must Add Back Interest Payments, New Jersey Court Holds" Tax Notes
  • 2 May 2018 "New Jersey Utility Must Add Back Energy Assessment for Tax Purposes" Tax Notes
  • 22 March 2018 "Infosys Foreign Source Income Not Taxable, Again: N.J. Court" Bloomberg BNA
  • 1 March 2018 "New Jersey Partnership Relieved of Partner's $12M Tax Obligation" Bloomberg BNA
  • 28 February 2018 "New Jersey Tax Court Says Partnership Not Liable for Withholding" Tax Notes
  • 20 November 2017 "More Evidence Needed in Sales Tax Refund Dispute, New Jersey Tax Court Says" Tax Notes 
  • 12 October 2017 "New Jersey Tax Court Rules Against Taxpayer in Limited Partnership Nexus Case" Tax Notes
  • 7 September 2017 "Payment of Assessment Does Not Prohibit Filing a Protest, Tax Court Says" Tax Analysts
  • 21 July 2017 "New Jersey Tax Breaks Triggered Tepid Economic Growth: Report" Bloomberg BNA
  • 30 May 2017 "New Jersey Tax Court Holds Royalty Payments May Be Deducted in Addback Case" Tax Notes  
  • 13 April 2017 "Deemed Asset Sale Gain Should Be Sourced to New Jersey, State Tax Court Rules" Tax Notes
  • 12 April 2017 "New Jersey Tax Court Rules Against S Corp. Shareholder" Bloomberg BNA 
  • 22 March 2017 "New Jersey Addback Policy Reveals Refund Potential" Bloomberg BNA
  • 17 March 2017 "New Jersey Tax Division Releases Guidance on Other States' Taxes Subject to Addback Provisions" Tax Notes
  • 8 March 2017 "Practitioners React to New Jersey Audit Manual Release" State Tax Notes
  • 3 March 2017 "N.J. Tax Division Wrongly Defined 'Investment Company'" Bloomberg BNA
  • 3 March 2017 "Altria Group-New Jersey Transit Deal Doesn't Get Tax Break" Bloomberg BNA
  • 2 March 2017 "New Jersey Tax Court Strikes Down Investment Company Regulation" Tax Notes
  • 28 February 2017 "New Jersey Tax Court Adjusts Company's Apportionment Factors From Sale-Leaseback Transaction" Tax Notes
  • 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