Andrew Appleby

Andrew Appleby

Associate Professor of Law

B.S., Florida State University
M.B.A., University of Massachusetts - Amherst
J.D., Wake Forest University School of Law
LL.M., Georgetown University Law Center

Phone: 727-562-7327
Email: [email protected]
Office: DA-204 (Gulfport)

Federal Income Taxation I, Federal Income Taxation II, Business Entities, Comparative Taxation and Multijurisdictional Taxation

Professor Andrew Appleby focuses his teaching and scholarship on tax and business law. Professor Appleby has published in many prominent law journals, and has particular expertise in state and local taxation, sports taxation, and applied tax policy. He has been featured extensively in the media, including The New York Times, Bloomberg TV, and Tax Notes.  Professor Appleby also co-authors the leading treatise on state taxation, Hellerstein’s State Taxation (3d. ed) (with Jerome Hellerstein & Walter Hellerstein).  

Professor Appleby practiced tax and corporate law at leading law firms for nearly a decade. Most recently, he was special counsel in the tax group in Pillsbury Winthrop Shaw Pittman LLP's New York office. Professor Appleby was a partner in the tax group in Eversheds Sutherland (US) LLP's New York office, and an associate in the corporate group in Alston & Bird LLP's Atlanta office. He also taught advanced legal methods as a member of the New York Law School adjunct faculty. Prior to his legal career, Professor Appleby was an information technology and business consultant.

Featured Publications

Additional publications are available on SSRN.

Designing the Tax Supermajority Requirement

This Article examines state constitutional amendments that require supermajority approval to create or increase taxes. This Article analyzes the policy implications and presents optimal supermajority requirement design principles.

Subnational Digital Services Taxation

This Article presents options for subnational digital service taxation. These options range from slightly modified existing tax regimes to novel approaches that may more appropriately tax digital services, specifically those services that extract and monetize user data. This Article also analyzes the constitutional, federal preemption, and sourcing challenges facing subnational digital services taxes.

Professor Appleby earned an LL.M. in Taxation from Georgetown University Law Center, where he participated in the Graduate Tax Scholar fellowship program. He earned a J.D. from Wake Forest University School of Law, an M.B.A. from the University of Massachusetts – Amherst, and a B.S. from Florida State University.