Christopher J. Sullivan
Shareholder and Treasurer

Chris J. Sullivan is the Treasurer of the Firm and serves on its Executive Committee. Chris’ practice focuses primarily on taxation, including New Hampshire taxation and multi-state taxation, representing clients in forums ranging from administrative agencies and court rooms to the Legislature.

Chris represents various corporate clients in tax matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes, and advises companies on multi-state matters involving  states across the country. His representation includes creating value for clients during the audit, assessment and refund process for in-state and multi-state companies as well as representing corporate clients in economic development efforts choosing to locate jobs and business in the Granite State. He also advises non-profit organizations on New Hampshire tax issues and emerging federal non-profit developments.

He has devoted substantial time to nexus, apportionment and reasonable compensation issues, combined reporting issues, including the treatment of foreign source income. While other states are only recently considering or adopting combination, New Hampshire has utilized unitary combination since 1986. He works on matters involving the New Hampshire Business Enterprise Tax, Business Profits Tax, the Real Estate Transfer Tax, Interest and Dividends Tax, the Meals and Rentals Tax and Real Property Tax. He regularly advises companies regarding voluntary disclosure agreements, particularly due to FIN 48 and increased jurisdictional aggressiveness in the multi-state arena.

Chris has been consistently recognized in the Best Lawyers in America in the area of tax law and is a nationally-recognized speaker on state tax issues, having presented at multiple Council on State Taxation (COST) Annual meetings, the National Multistate Tax Symposium, the Paul S. Hartman State and Local Tax Forum, the Chicago Tax Club, the NYU Summer Institute in Taxation, the New England State and Local Tax Forum, as well as New Hampshire’s Annual Tax Forum. He writes articles for State Tax Notes and regular updates for the Council on State Taxation. He teaches frequently on New England Tax issues, including “Protecting Your Clients in the Multi-State Environment”, and “Combined Reporting in New England: What You Need to Know if You Cross the Border.” In 2016, Chris was featured in State Tax Today’s Spotlight.

Chris was a founder and serves as the Treasurer of the New England State and Local Tax Forum, which hosts a conference each year in the Boston area to expand education on multistate tax issues for New England companies and practitioners. Chris also serves on the Board of Trustees of the NYU Institute on State and Local Taxation. In 2016, he was appointed by the President of the New Hampshire Senate to serve on the Commission on Apportionment, which is studying potential changes to New Hampshire’s apportionment system regarding multi-state taxes.

Earlier in his career, Chris worked in a variety of public policy positions, including at the United States Department of Justice and as the legislative director of a labor union of public employees. He testified before Congressional committees on pending legislation and oversight, and worked on numerous budget, appropriations and tax matters, including preserving the deductibility of state and local taxes and limiting state taxation of pension income.

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The information and materials contained on the Rath, Young and Pignatelli, P.C. website are intended for informational purposes only. The information you obtain from this website does not constitute legal advice and is not intended to create an attorney-client relationship. The content of an e-mail or any other communication or material sent to the firm or any of its attorneys will not create an attorney-client relationship and, until an attorney-client relationship is otherwise formed, will not be treated as confidential. You should consult an attorney for individual advice regarding your own particular situation.

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Education and Bar Admissions

Education:

  • Georgetown University Law Center, J.D., cum laude, 1996
  • Harvard College, B.A., cum laude, 1989

Bar Admissions:

  • New Hampshire
  • Massachusetts
  • Vermont
Awards and Recognitions
  • New England State and Local Tax Forum, Board of Trustees and Treasurer
  • Commissioner, New England Association of Schools and Colleges, Inc., Commission on Institutions of Higher Education 2008-2014
  • Commissioner, New Hampshire Postsecondary Education Commission, 2001 – 2006
  • Advisor to Gov. John Lynch, New Hampshire 2004-2005
  • Member, Platform Committee and Executive Committee, New Hampshire Democratic Party, 2000 – 2005
  • Delegate, Democratic National Convention, 2000
Community Involvement
  • Trustee, Concord Community Music School, 2008-2014
  • Member, Board of Directors, Concord Little League, 2008-2010, 2013-Present
  • Coach, Concord High School Girls Track and Field, 2000 – 2006
  • Member, Board of Directors, Friends Program, Inc., 1998-2004; President, 2002-2003
Noteworthy
  • Chris Sullivan presented “Discussion of the State Tax Cases and Issues” at the 2017 COST North Atlantic Regional State Tax Seminar in Waltham, MA (June 22, 2017).
  • Chris Sullivan co-presents “North of the Border:  The NH Tax System and Top Mistakes to Avoid” at the Boston Bar Association’s State and Local Tax Committee (March 7, 2017)
  • Chris Sullivan presents “Discussion of State Tax Cases, Issues & Policy Matters to Watchat Council on State Taxation’s North Atlantic Regional State Tax Seminar in Hartford, Connecticut (December 10, 2015)
  • Chris Sullivan presents “Top Issues in New England SALTat New England State and Local Tax Forum in Newton, MA (November 16, 2015)
  • Chris Sullivan presents “Multistate Apportionment” at the 33rd Annual Tax Forum sponsored by the New Hampshire Society of CPSs and the New Hampshire Bar Association in Concord, NH (November 5, 2015)
  • Chris Sullivan presents “The State of So-Called Tax Havensat the Paul J. Hartman State & Local Tax Forum in Nashville, Tennessee (October 27-29, 2015)
  • Chris Sullivan co-presents “Jurisdiction to Tax: Constitutional and Federal Constraints” at NYU’s Summer Institute in Taxation, NYC, NY (July 13, 2015).
  • Chris Sullivan presents “Discussion of State Tax Cases, Issues & Policy Matters to Watch”, COST North Atlantic Regional State Tax Seminar, Waltham, MA (May 5, 2015)
  • Chris Sullivan co-presents “State Taxation of Pass-Through Entities: Key Issues and Current Developments” at The Chicago Tax Club, Oak Brook, IL (April 13, 2015)
  • Chris Sullivan co-presents “Economic Presence  Does Not Negate P.L. 86-272:
    A Re-Examination of Protected and Unprotected Activities in a Digital Age” at the 2015 ABA/IPT Advanced Income Tax Seminar, New Orleans, LA (March 16-18, 2015)
  • Chris Sullivan co-presents “Exploring Proactive State Resolutions – VDA’s, Amnesty, and Alternative Apportionment” at Deloitte’s 2015 National Multistate Tax Symposium, Lake Buena Vista, FL (February 4-6, 2015)
  • Chris Sullivan co-presents “National SALT Update” at the New England State and Local Tax Forum, Newton, MA (November 2014)
  • Chris Sullivan co-presents “Market-Based Apportionment-What does it mean for NH businesses?” at the NHBA-NHSCPA’s 32nd Annual Tax Forum, Concord, NH (November 2014)
  • Chris Sullivan presents “Unity in the “Real World” – Practical Considerations in Building a Unitary (or Non-Unitary) Case at COST’s 45h Annual Meeting, Hollywood, FL (October 2014)
  • Chris Sullivan co-presents “Massachusetts 2014 Tax Change to “Market-Based Sourcing,” New Hampshire Business & Industry Association, Economic Development and Fiscal Policy Committee (May 9, 2014)
  • Chris Sullivan and Professor Rick Pomp present, “National SALT Case Update” at New England State and Local Tax Forum in Newton, MA. (November 15, 2013)
  • Chris Sullivan and Bill Ardinger present, “The Impact of Federal Legislative Developments on State and Local Taxes Affecting NH Business” at 31st Annual Tax Forum in Concord, NH. (October 31, 2013)
  • Chris presents “Top Ten Cases in Sales and Use Tax” at Paul J. Hartman State and Local Tax Forum in Nashville, TN. (October 28, 2013)
  • Bill Ardinger, Chris Sullivan and Kathryn Michaelis, present, “2013 Massachusetts Tax Law Changes – Impact on NH Tech Industry”, NH High Tech Council (October 9, 2013).
  • Chris Sullivan presents “New Hampshire Property Tax Issues for Private Schools” at ISANNE’s Business Associates Annual Conference, Mt. Washington Hotel, Bretton Woods, NH. (January 7-9, 2013)
  • Chris Sullivan presents “Overview of New Hampshire Taxation” to the Nashua Chamber of Commerce Legislative Symposium, Nashua NH. (January 7, 2013)
  • Chris Sullivan presents “Best Practices for Settling a State Tax Dispute and Knowing When to Extend the Statute of Limitations” at TEI’s State and Local Tax Controversy Seminar, Orlando, Florida (December 6-7, 2012).
  • Chris Sullivan presents “State Tax Issues to Consider in Buying and Selling a Closely-Held Business” and “The Real Estate Transfer Tax: What Now?” at NH Bar Association’s 30th Annual Tax Forum, Concord, NH (November 30, 2012).
  • Chris Sullivan presents “Steps for a Successful Audit (and Common Mistakes)” at New England SALT Forum, Needham, MA (November 15, 2012).
  • Chris Sullivan co-presents “Discussion of State Tax Cases and Issues to Watch in 2012 & Beyond,” COST North Atlantic Regional State Tax Seminar, Waltham, MA (October 2, 2012).
  • Chris Sullivan presents “State and Local Multistate Taxation (SALT): A Dash of Theory and Practice” at Vermont Tax Practitioners Association, Montpelier, VT (September 18, 2012).
  • New Hampshire Magazine, “Tomorrow’s Lawyer Today”, 2003
  • Author–New Hampshire Tax Developments, Council on State Taxation, 1998 – Present.
  • Author–New Hampshire Tax Developments, The ABA State and Local Tax Lawyer, 2001 – Present.
  • Author–New Hampshire Property Tax, The ABA Property Tax Deskbook, 2003 – Present.

Clerkships

  • Chris served as law clerk for Judge Paul Barbadoro, United States District Court of the District of New Hampshire, 1996-1997