Legal Series: State Taxes for Software Companies Explored

JORDAN M. GOODMAN is a partner with the law firm of Horwood Marcus & Berk Chartered, where he co-chairs the firm’s state and local tax practice. Jordan plans for and resolves state and local tax controversies for multistate and multinational corporations. He advises businesses in various industries on the tax ramifications and benefits of certain organizational structures. He has also successfully resolved state tax controversies in virtually every state. Jordan has lectured on numerous state and local tax topics before business and professional associations, including the Council on State Taxation, the Tax Executives Institute, the Chicago Tax Club, and the Georgetown University Institute on State and Local Taxation, among many others. Mr. Goodman has also been recognized as an “Illinois Super Lawyer” by his clients and peers. He received his B.S. in Accounting with high honors from Indiana University and his J.D. from the University of Illinois. Mr. Goodman is also a Certified Public Accountant.

Timothy P. Noonan, a partner at the law firm Hodgson Russ, practices in the areas of state and local tax law, particularly New York State and City tax litigation and controversy. He lectures on state and multistate tax matters and is a frequent webinar speaker. Mr. Noonan is the author of a monthly column, “Noonan’s Notes on Tax Practice,” in State Tax Notes; a contributor to Lexis.com’s Tax Center; general editor of LexisNexis’s Tax Practice Insights: New York, and co-author of CCH’s New York Sales and Use Tax Answer Book and New York Residency and Allocation Audit Handbook. Over the past 12 years, Mr. Noonan has authored approximately 75 articles on state and local tax topics. He has been quoted in numerous articles, including recently in Forbes and Wall Street Journal. As special legal advisor to a company called MONAEO, Mr. Noonan assisted in the creation of a GPS-powered smartphone app and software service to help taxpayers track their time for tax purposes. Mr. Noonan can be followed on Twitte@NoonanNotes.