Gerald “Jerry” Donnini II is a partner of the Law Offices of Moffa, Sutton, & Donnini, P.A. Mr. Donnini concentrates in the area of Florida and Federal tax matters, with a heavy emphasis on the tobacco, convenience store and petroleum industries . He also handles a myriad of multi-state state and local tax issues. Mr. Donnini is a co-author for CCH’s Expert Treatise Library: State Sales and Us Tax and writes extensively on multi-state tax issues for SalesTaxSupport.com.

Mr. Donnini also regularly represents cigarette, beverage, and tobacco distributors against the Division of Alcohol and Tobacco in connection with refund claims and audit defense. While at Nova Southeastern University, Shepard Broad Law Center, Mr. Donnini was the Notes and Comments Editor of Nova Law Review and Vice President of the Sports and Entertainment Law Society. Prior to attending law school at Nova in 2008, Jerry was an accountant for National Retail Properties, Inc.

RECENT CASES

• Brandy’s Products, Inc. v. Dep’t of Business & Professional Regulation, 188 So. 3d 130 (Fla. 1^st DCA 2016) – blunt wraps not taxable in Florida. Oral Argument
• Fla. Bee Dist., Inc. et. al. v. Dep’t of Business & Professional Regulation, Case Nos. 15-6108RU, 15-6148RU (Fla. DOAH Mar. 3, 2016) (holding the Department’s interpretation was an unadopted rule),
• RYO Select LLC v. Dep’t of Business & Professional Regulation., Case No. 14-CA-3165 (Fla. 15th Cir. Ct. Mar. 3, 2016), appeal docketed, No. 4D16-1142 (Fla. 4th DCA 2016) (Federal excise tax not subject to Florida wholesale tobacco tax).
• Good Times Pinellas LLC v. Dep’t of Business & Professional Regulation., Case No. 14-CA-1672 (Fla. 13th Cir. Ct. September 16, 2015) appeal docketed, No. 2D15-4622 (Fla 2d DCA 2015) (Federal excise tax not subject to Florida wholesale tobacco tax).
• Planet Trading, Inc. v. Dep’t of Business & Professional Regulation Case No. 13-CA-13731, appeal docketed, No. 5D15-4128 (Fla. 5th DCA) (Federal excise tax not subject to Florida wholesale tobacco tax).
• American Import Car Sales, Inc. v. Dep’t of Revenue, Co-Counsel, Case No. 14-3115 (Fla. DOAH April 17, 2015) (Department of incorrectly estimated tax on car dealer when adequate records were provided).

Education

• New York University School of Law, L.L.M., Taxation (2014)
• Nova Southeastern University, J.D., magna cum laude (2011)
• University of Central Florida, B.B.A, Accounting (2007)

Bar Admissions

• Florida
• US Tax Court

Teaching and Speaking Engagements

• Strafford Publications, Cloud Computing Trends – Live Webinar, June 7, 2016
• Florida Gulf Coast Alumni Chapter – Sales Tax & DOR’s Update– West Palm Beach, FL – May 2016
• FICPA – Sales Tax Update – Taxpayers Dominate Agencies in 2015 – Fort Lauderdale FL – November 17, 2015
• Florida Gulf Coast Alumni Chapter – Sales Tax Update – Reasons for Taxpayers to Be Thankful & The DOR’s Fowl Play – Miami, FL – November 16, 2016
• Florida Gulf Coast Alumni Chapter – Florida Sales Tax Update – A Halloween Trick or Treat, West Palm Beach, FL – October 30, 2015
• Florida Bar – Tax Section ­- Sales Tax—The American Way, Taxpayers Dominate Agencies in 2015 – July 3, 2015
• Strafford Publications, Nexus Fundamentals for Sales & Use Tax Compliance – Live Webinar – Speaker

Honors

• Highest Grade Awards – Wills and Trusts & Estate and Gift Tax
• Merit Law Scholarship Recipient

Publications

• The Courts Are Blunt: Blunt Wraps Nontaxable in Florida, Journal of State Taxation, Summer 2016, by Gerald J Donnini II, Esq.
• June 11^th Trilogy Headlines State Tax Litigation in 2015, The Florida Bar, Tax Section Bulletin, Winter 2015, by Gerald J Donnini, Esq.
• Don’t Be A Victim: Florida Sales Tax on Commercial Rent, FPMA Fueling Florida’s Future, July 2012, by Gerald J Donnini II, Esq.
• Florida Sale Tax Exemption and Refund Opportunities for the Petroleum Industry, FPMA Fueling Florida’s Future, June 2012, by Gerald J Donnini II, Esq.
• In the Crosshairs: DOR Targets C-Stores for Sales Tax Audits, FPMA Fueling Florida’s Future, June 2012, by Gerald J Donnini II, Esq.
• Condo/Transient Rental Industry – Sales and Use Tax Issues and Savings Opportunities, FVRMA E-News, April 2012, by Gerald J Donnini II, Esq.
• Florida Sales Tax Audits: When is an Assessment an Assessment?, Florida CPA Today (March/April 2011), by Joseph C. Moffa, CPA, Esq. & Gerald J, Donnini II, Esq.

Professional Associations and Memberships

• The Florida Bar – Tax Section, Business Law Section, and Young Lawyers Division
• FICPA – State Tax Section
• The Greater Fort Lauderdale Area Tax Council, President (2013 – 2016)
• The Greater Fort Lauderdale Area Tax Council, Member (2010 – Present)
• Broward County Bar Association, Young Lawyers Section (2011 – Present)
• Nova Law Review
• Sigma Chi Fraternity

Moffa, Sutton, & Donnini, P.A.

Law Offices of Moffa, Sutton, & Donnini, P.A. are comprised of attorneys with strong accounting backgrounds, CPA licenses, and a dedicated focus to defend taxpayers against the Florida Department of Revenue. The firm handles matters from the receipt of an initial audit notice (Form DR-840) through controversy and at any point in between (including criminal defense). With more than 100 years of cumulative CPA and legal experience, we have the know-how to not only do a detailed review your records with the eyes of a CPA, but also to argue aggressively on your behalf as an attorney in front of the Florida Department of Revenue, the Circuit Courts of Florida, and the US Tax Court.

Our firm has successfully handled Florida Tax Controversy Matters since 1991 for clients ranging from small, one-owner businesses to global, publicly traded companies and every size in between. As such, by choosing the Law Offices of Moffa, Sutton, & Donnini, P.A. to represent your company (or your client’s company) in audit, tax, or criminal dispute with the Florida Department of Revenue, you can be rest assured that you have made the right choice.