John (Jay) M. Jetter

Jay Jetter is a tax attorney in Stoel Rives’ Corporate group, where he assists businesses and individuals with a variety of federal, state, and local tax issues, with particular emphasis on state and local tax.

With more than twenty years’ experience in state and local tax matters, Jay regularly advises businesses in a wide variety of industries on the state and local tax implications of various business transactions, including multistate sales and use tax, real estate transfer tax, property tax, gross receipts, and corporate and individual income tax matters.

His service offerings to clients include private letter rulings; tax controversy (audits, appeals, negotiations, and litigation); mergers & acquisitions; credits and incentives; Nexus studies; amnesty and voluntary disclosure negotiations; and legislation. 

Before joining Stoel Rives, Jay was an attorney at several prominent firms in Seattle and Phoenix, Arizona, as well as a senior tax policy attorney with the Washington State Department of Revenue and tax counsel with the Arizona Department of Revenue.

Education

University of Washington School of Law, LL.M., Taxation, 2017

University of Arizona James E. Rogers College of Law, J.D. 2003

Northwestern University, B.A., Political Science & German Studies, 1999

Admissions

Washington

Arizona

Languages

• Advises businesses in a wide variety of industries on the state and local tax implications of various business transactions, including multistate sales and use tax, property tax, and corporate and individual income tax matters.
• Services include private letter rulings; amnesty and voluntary disclosure negotiations; tax controversy (audits, appeals, negotiations, and litigation); legislation; mergers & acquisitions; credits and incentives, and Nexus studies.

Insights & Presentations

• “Washington Court of Appeals Upholds Assessment of Tax Liability Against Prime Contractor in Lanzce G. Douglass, Inc. v. Department of Revenue” (co-author), Stoel Rives LLP Ahead of Schedule blog, March 14, 2024
• “Washington’s Capital Gains Tax Implications on the Transfer of Ownership Interests in Entities That Own Real Property” (co-author), Stoel Rives LLP Ahead of Schedule blog, November 9, 2023
• “Arizona Court of Appeals Holds State and Local Property Taxes Assessed Against Permanent Improvements Located on Leased Trust Land Are Preempted” (co-author), Snell & Wilmer Legal Alert, May 7, 2021
• “Transformational Investments and Arizona Tax Credits,” Feeding Phoenix Virtual Telethon Fundraiser, Creighton Community Foundation, April 5, 2021
• “Covid-19 Impacts on Sales Tax Landscape,” Bloomberg Law, October 2020
• “State & Local Tax COVID-19 Updates,” Snell & Wilmer’s 2020 Year-End CLE Series: Virtual Edition, August 25, 2020
• “New Guidance Regarding the Property Tax Implications of the Occasional Commercial Use of a School-Owned Facility,” Snell & Wilmer Legal Alert, July 13, 2020
• “Arizona Department of Revenue Working with Transaction Privilege Tax Taxpayers Impacted by COVID-19” (co-author), Snell & Wilmer Legal Alert, July 6, 2020
• “Managing Business Needs During and Beyond a Pandemic,” Snell & Wilmer Telephone Presentation, June 17, 2020
• “4 Ways Tax Pros Say Pandemic Has Changed Their Practice” (quoted), Law360, May 22, 2020
• “How Marketplace Facilitator Taxation Is Evolving,” Law360, April 23, 2020
• “The CARES Act Includes Many Tax Incentives for Employers - Charitable Contribution Modifications” (co-author), Snell & Wilmer Legal Alert, March 30, 2020
• “Arizona’s April 15th Deadline to Make Donations to Charities, STOs, and Public Schools Remains Unchanged for 2019 Tax Year Credits” (co-author), Snell & Wilmer Legal Alert, March 24, 2020
• “Arizona’s Remote Seller/Marketplace Facilitator Legislation Takes Effect October 1” (co-author), Snell & Wilmer Legal Alert, October 1, 2019
• “Real Estate Law: Interpreting Legal Documents,” Washington Association of County Assessors, Dupont, WA, August 17, 2016

Professional

• State Bar of Arizona, Tax and Real Property Sections, Member
• Washington State Bar Association, Tax and Real Property, Probate, and Trust Sections, Member
• American Bar Association, Tax and Real Property, Trust, and Estate Law Sections, Member

Civic

• “40 Under Forty,” South Sound Business Examiner, 2016
• City of Tacoma, Board of Directors, 2013–2018; President 2016, Foss Waterway Development Authority
• Thurston County Volunteer Legal Services
• WSBA Wills for Heroes
• YMCA Youth & Government State Mock Trial, Attorney Rater
• ABA Law Student Division, National Appellate Advocacy Competition, Volunteer Judge
• ABA Tax Section, Law Student Tax Challenge, Written Submissions Judge