Justin D. Cook

Justin focuses his practice on matters of state and federal taxation. He represents clients on state and local tax (SALT) issues across industry sectors, including energy, manufacturing, retail, and logistics. His SALT practice is concentrated around sales and use tax, commercial activity tax, kilowatt-hour tax, public utility tangible personal property tax, the Qualified Energy Project tax abatement program, and various excise taxes.

With respect to federal taxation, Justin advises clients on a variety of tax credit incentive matters, including investment tax credits (Section 48), advanced manufacturing and production credits (Section 45X), carbon oxide sequestration credits (Section 45Q), qualifying advanced energy project credits (Section 48C), and alternative fuel vehicle refueling property credits (Section 30C), among others. His experience includes representing owners/developers in planning and structuring projects, including those seeking elective (direct) pay under Section 6417 and those seeking to transfer credits under Section 6418. Justin also frequently represents tax credit insurers, evaluating risk associated with applicable covered tax positions and developing mitigation strategies.

In addition, Justin represents tax-exempt organizations on complex 501(c) matters, including health systems, foundations, standard-setting organizations, advocacy groups, trade associations, and governmental-affiliated entities.

Justin earned his J.D. from Wake Forest University School of Law and his Masters in Taxation from the Georgetown University Law Center. While attending Georgetown, he was an extern with the Honorable Judge Joseph R. Goeke of the U.S. Tax Court.

Author, “Key Changes to Ohio’s Tax Laws” Tax Notes State, August 21, 2023

Panelist, “Tax Treatment of Nonprofit Entities,” Ohio Tax Conference, August 2023

Panelist, “Emerging Tax Issues,” American Health Law Association Annual Meeting, June 2023

Panelist, “Local Government Tailored Incentives Available Under the Inflation Reduction Act,” Northeast Ohio Law Directors Association, May 2023

Panelist, “Ohio Legislative Process: How You Can Help Shape Tax Policy and Your Future,” Ohio Business Tax Conference, January 2022

Chapter Author, “Ohio Sales & Use Tax,” ABA Sales and Use Tax Deskbook, 31st ed. 2017-2018; 32nd ed. 2019-2019; 33rd ed. 2019-2022

Author, “Schedule B and State-Mandated Disclosure: Americans for Prosperity v. Bonta,” AHLA Practice Group Alerts, September 15, 2021

Author, “CAT Group Elections: Form Over Fairness?” Tax Notes State, March 22, 2021

Co-Author, “Takeaways for Hospitals from the IRS TE/GE Fiscal Year 2021 Program Letter,” AHLA Tax and Finance Practice Group Alerts, November 9, 2020

Author, “Supreme Court of Ohio Upholds Centralized Tax Collection,” OMA Leadership Briefing Publication, November 5, 2020

Co-author, “The Tax Angles of Ohio’s COVID-19 Response,” Tax Notes State, August 3, 2020

Co-author, “The Future of Drop-and-Swap Transactions in Ohio Real Estate,” Tax Notes State, March 30, 2020

Author, “Karvo Paving Co. v. Testa: Defining a Sale and Affiliation,” Tax Notes State, December 9, 2019

Speaker, “Energy Utilities: Property Taxation and Public Finance Implications,” Winter Conference of the County Auditors Association of Ohio, November 2019

Author, “Contributor Reporting and Larger Implications for IRS Guidance,” AHLA Practice Group Alerts, October 11, 2019

Author, “A Refresh of Ohio’s Sales and Use Tax Code,” Tax Notes State, August 19, 2019

Co-author, “The Expanding Reach of Ohio’s Commercial Activity Tax,” Tax Notes State, May 20, 2019

Author, “Updated Application Forms and New Fee Schedule,” AHLA Practice Group Alerts, March 12, 2018

Author, “Passthrough Entities and Professional Employer Organizations,” Tax Notes State, February 19, 2018

Author, “Remote Sellers and Use Tax,” OMA Leadership Briefing Publication, January 19, 2018

Co-author, “Ohio Tax Updates, 2017 Edition,” Tax Notes State, December 18, 2017