Frank V. Crociata

Associate

• fcrociata@steptoe.com
• vCard
• Phoenix Office

Frank Crociata is an associate in the Tax group in the Phoenix office of Steptoe & Johnson LLP. His practice focuses on state and local taxation. Mr. Crociata has significant experience advising retail and remote vendors on nexus establishing activities, advising multistate businesses on sales and use, income, and property tax compliance and has developed an expertise in federal and state fuel excise taxes. Mr. Crociata has advised a wide variety of business clients, including mining and construction companies, retailers and wholesalers, refiners and manufacturers, publishers, and electric utilities, including renewable energy companies, natural gas pipelines and water utilities. Mr. Crociata also represents clients in tax controversies before state agencies, state courts, and tribal agencies, including corporate income tax apportionment, sales and use tax, and property tax matters.

While attending law school, Mr. Crociata served as a teaching assistant in the legal writing department, a research assistant, and a law clerk at the Native American Rights Fund. Prior to practicing law, Mr. Crociata spent eight years in the nonprofit sector, developing and implementing programs on Indian reservations throughout the American West.

Noteworthy

• Extern at the US Attorney’s Office for the District of Colorado (2003-2004)

Select News & Events

• Arizona Sales & Use Tax, December 9, 2011
• Sales and Use Taxation of Internet Sales: The Evolving Case Law, November 30, 2011
• "The Tax Things You Need to Know When Starting a Business," SCORE, September 22, 2011
• Eighth Annual Construction Industry Tax Issues Seminar, June 22, 2011, (A Steptoe Sponsored Event)
• "On-Line Taxation," Arizona State Bar Convention, June 17, 2011
• "Sales & Use Tax in Arizona," Lorman Educational Services, June 9, 2011

Selected Publications

• Sales and Use Taxation of Internet Sales: The Evolving Case Law, 2009-2011
• "Making Work Pay" Tax Credit - New Withholding Tables for Employers.
  March 2009
• Arizona Tax Update
  The Action Marine Case and Personal Liability of Directors and Shareholders for the Unpaid Sales Tax Liability of the Corporation
  July 2008
• Arizona Tax Update
  New Prime Contracting Transaction Privilege Tax Developments
  January 2008
• New Section 199 Domestic Production Deduction and How it Applies to the Construction and Real Estate Development Industry
  2007, The Real Estate Finance Journal - A Thompson/West Publication
• 2006 Property Tax Legislation and Case Law
  February 13, 2007