Our state and local tax practice is national in scope. Our attorneys have extensive experience in all aspects of state and local tax counseling and controversy matters including income, franchise, sales and use taxes. Our clients are part of every business segment: e-commerce, traditional retail, service and manufacturing; and they span all sectors of the economy. We understand the nuances of our client’s business operations enabling us to provide our clients with creative comprehensive state solutions to their tax and business issues.
State Income and Franchise Taxes
We counsel clients in all aspects of determining and reducing their income and franchise tax liability to a particular state or states. Our attorneys provide frequent guidance on nexus (jurisdictional) issues, including the protection provided by Public Law 86-272 and the United States Constitution. We have experience in conducting unitary studies for purposes of worldwide and water’s edge reporting, in consolidated return issues, in business and non-business income issues, in apportionment and factor calculation issues, in allocation issues, and in the treatment of net operating losses. We frequently counsel clients on issues involving the state and local taxation of partnerships, limited liability companies and subchapter S corporations.
Sales, Use and Gross Receipts Taxes
Our attorneys counsel clients in all aspects of sales, use and gross receipts taxes. We routinely counsel clients on nexus (jurisdictional) issues and have in-depth experience in identifying and claiming specific exemptions from tax, determining exclusions from tax, application of the tax in corporate reorganizations, acquisitions and dispositions, and application of the tax to specific businesses and in specific circumstances such as e-commerce and service enterprises and drop-shipments.
Real Property and Transfer Taxes
Our state and local tax attorneys work with our real estate and federal tax attorneys with respect to real estate transactions and have experience in real property issues throughout the country. Our attorneys have handled real estate tax issues in corporate acquisitions and divestitures, for multistate entities to determine appropriate exemptions, and in public financing transactions.
Miscellaneous Other State and Local Taxes
Our attorneys are experienced in the wide variety of tax issues that arise from state to state including those related to specific industries such as utilities and telecommunications, business operations such as occupation or license taxes, and state and local specific taxes such as head and employment taxes.
Tax Amnesty and Voluntary Disclosure Agreements
We assist clients in determining their exposure for state taxes and work to minimize that exposure through identifying tax amnesty programs and negotiating voluntary disclosure agreements.
Unclaimed Property Reporting and Audit Issues
We have experience in representing clients in unclaimed property audits, in formulating policies and procedures to file effective and accurate unclaimed property reports, and in negotiating voluntary disclosure agreements when appropriate.