Laura Kulwicki

State Tax Attorney
Vorys, Sater, Seymour and Pease LLP
Ms. Kulwicki is of counsel at Vorys, Sater, Seymour and Pease and is a member of their tax group. Her practice focuses on state and local taxation, with an emphasis on multistate issues that affect taxpayers doing business nationwide. She regularly advises companies on issues involving sales/use, income, franchise, commercial activity and other gross receipts taxes, with an emphasis on nexus planning and defense. She also has experience in unclaimed property matters, including planning and compliance work and assistance with multistate audits and voluntary disclosures. Prior to joining Vorys, Laura was in counsel with Jones Day.
Ms. Kulwicki has represented multistate and multinational corporations in state tax matters in more than 30 states. She has significant tax litigation experience, both in Ohio and in trial and appellate courts and administrative tribunals nationwide. She has worked with state taxing departments nationwide to resolve issues for her clients, including 50-state voluntary compliance programs and Multistate Tax Commission audits. Ms. Kulwicki has worked with clients in many industries, such as retailers, e-commerce companies, direct sellers, manufacturers, utilities and computer software companies. 
Ms. Kulwicki is a prolific author and regularly writes and speaks around the country on state tax issues. She is the co-author of CCH’s online book “Sales and Use Tax Nexus: Practical Insights and Strategies,” and “A Lawmaker’s Guide to Nexus” (published by The Deloitte & Touche Center for Multistate Taxation at the University of Wisconsin-Milwaukee), as well as two portfolios published as part of BNA/Tax Management’s Multistate Portfolio Series. She is a member of the advisory board and contributing author in CCH’s Journal of State Taxation, and is a frequent lecturer for taxpayer organizations such as the Council on State Taxation (COST), the Institute for Professionals in Taxation (IPT) and the Deloitte & Touche Center for Multistate Taxation, University of Wisconsin-Milwaukee, among others.

M.A., Bioethics/Medical Ethics, Case Western Reserve University (2000)
J.D., Ohio State University (1987) with honors
B.A., Ohio State University (1984)

Bloomberg BNA Tax Management Portfolios:
1590 T.M., Recovery of Attorney's Fees State Tax Controversies (co-author)
1420 T.M.,  Limitations on States' Jurisdiction to Impose Sales and Use Taxes (co-author)