State and Local Tax

Butler Snow’s tax attorneys counsel our clients on state and local tax issues, taking into consideration the divergence of tax laws and incentives among states. We represent the interests of multi-state taxpayers involved in disputes with state and local taxing (SALT) authorities by defending against improper assessments and asserting refund claims.  Our tax team strives to resolve SALT disputes through negotiated settlements at the administrative appeals level to minimize the cost to the client and the time necessary to resolve the conflict.  However, we have significant experience litigating SALT disputes as well.

Our tax group handles SALT disputes involving corporate income and franchise taxes, sales and use taxes, personal property taxes, real property taxes, telecommunications taxes and gaming taxes.

We also routinely represent taxpayers in filing and refund claims and in the preparation and submission of requests for rulings from state departments of revenue on various SALT issues.  These ruling requests often involve issues of first impression.

With respect to audits, we can work with our clients handling all audit matters or work with in-house professionals to develop audit strategies. We develop strategies for our clients to minimize franchise, income, and sales and use taxes in states where they do business. Our experienced SALT attorneys also assist clients in qualifying for tax abatements and incentives.

Our SALT attorneys frequently are asked to assist in structuring transactions to achieve the most efficient state tax result.  In addition, we also assist non-filers in negotiating acceptable terms for voluntary disclosure with state tax authorities.