State & Local Tax
State & Local Tax
The State & Local Tax (SALT) Practice Group at Bass, Berry & Sims has earned a national reputation as the go-to firm for guidance on state and local tax issues. We have represented numerous Fortune 500 companies, including American Honda Motor Company Inc., AutoZone, Brown Forman, General Mills, Johnson & Johnson, Google, HCA, Novartis, IBM and Pfizer. The unique strength of our state and local tax attorneys stems from a combination of deep technical knowledge, robust advocacy and skilled negotiation.
What Sets Us Apart
- Comprehensive SALT Knowledge: Our attorneys are proficient in managing a wide range of state and local tax matters, including franchise and excise tax, sales and use tax, business tax, and property tax. We offer strategic advice and effective representation to manage tax risks and optimize tax positions.
- Integration with Public Policy Advocacy: Our close collaboration with the Government Advocacy & Public Policy practice provides clients with unparalleled insight and support in dealing with state agencies and legislative bodies. This integration enhances our ability to advocate effectively for favorable tax policies and resolutions.
- Deep Local Knowledge and National Reach: With offices across Tennessee, our SALT practice is uniquely positioned to advise multi-state businesses on virtually any state and local tax matter, including structural and transactional planning, administrative and judicial resolution of controversies, negotiation of business incentives, and legislative initiatives and lobbying.
- Close Relationship with the Department of Revenue: Our long-standing relationship with the Department of Revenue allows us to effectively advocate for our clients, providing timely and strategic advice that can influence the outcome of tax disputes and compliance matters.
Our SALT attorneys bring decades of experience with innovative strategies to tackle our clients' most pressing tax challenges. We stay at the forefront of developments in state and local tax law, ensuring our clients benefit from the latest insights and best practices.
Areas of Focus
- Improper assessments
- Prosecuting refund claims
- Unitary combined reporting questions
- Constitutional limitations on state taxation of interstate commerce
- Application of sales and use taxes to a variety of software services
- Handling of net operating losses
- Proper application of the franchise and excise tax
- Monitoring of specific issues and legislative initiatives
- Preparing legislative proposals
- Drafting legislation
- Communicating proposals to the legislative decision-makers
- Review business operations
- Legal entity structures
- Reporting methods
- Restructuring contemplated acquisitions
- Establishing a regional or national headquarters
- Expanding existing operations in the state
- Working with local and state economic development personnel
- Communicating with the Department of Revenue
Featured Experience
-
We represented Pfizer and its affiliates in litigation claiming more than $120 million in franchise and excise tax refunds related...
-
We successfully advocated for a decision by the Tennessee Court of Appeals reversing the trial court and ruling that IBM's...
-
We represented R.R. Donnelley & Sons Company (NYSE: RRD) and its affiliate, Check Printers, Inc., in their challenges to assessments...
-
We represented AT&T in its appeal of value of data center for property tax purposes and handled the challenge through...
The State & Local Tax (SALT) Practice Group at Bass, Berry & Sims has earned a national reputation as the go-to firm for guidance on state and local tax issues. We have represented numerous Fortune 500 companies, including American Honda Motor Company Inc., AutoZone, Brown Forman, General Mills, Johnson & Johnson, Google, HCA, Novartis, IBM and Pfizer. The unique strength of our state and local tax attorneys stems from a combination of deep technical knowledge, robust advocacy and skilled negotiation.
What Sets Us Apart
- Comprehensive SALT Knowledge: Our attorneys are proficient in managing a wide range of state and local tax matters, including franchise and excise tax, sales and use tax, business tax, and property tax. We offer strategic advice and effective representation to manage tax risks and optimize tax positions.
- Integration with Public Policy Advocacy: Our close collaboration with the Government Advocacy & Public Policy practice provides clients with unparalleled insight and support in dealing with state agencies and legislative bodies. This integration enhances our ability to advocate effectively for favorable tax policies and resolutions.
- Deep Local Knowledge and National Reach: With offices across Tennessee, our SALT practice is uniquely positioned to advise multi-state businesses on virtually any state and local tax matter, including structural and transactional planning, administrative and judicial resolution of controversies, negotiation of business incentives, and legislative initiatives and lobbying.
- Close Relationship with the Department of Revenue: Our long-standing relationship with the Department of Revenue allows us to effectively advocate for our clients, providing timely and strategic advice that can influence the outcome of tax disputes and compliance matters.
Our SALT attorneys bring decades of experience with innovative strategies to tackle our clients' most pressing tax challenges. We stay at the forefront of developments in state and local tax law, ensuring our clients benefit from the latest insights and best practices.
Areas of Focus
- Improper assessments
- Prosecuting refund claims
- Unitary combined reporting questions
- Constitutional limitations on state taxation of interstate commerce
- Application of sales and use taxes to a variety of software services
- Handling of net operating losses
- Proper application of the franchise and excise tax
- Monitoring of specific issues and legislative initiatives
- Preparing legislative proposals
- Drafting legislation
- Communicating proposals to the legislative decision-makers
- Review business operations
- Legal entity structures
- Reporting methods
- Restructuring contemplated acquisitions
- Establishing a regional or national headquarters
- Expanding existing operations in the state
- Working with local and state economic development personnel
- Communicating with the Department of Revenue
Experience
-
We represented Pfizer and its affiliates in litigation claiming more than $120 million in franchise and excise tax refunds related...
-
We successfully advocated for a decision by the Tennessee Court of Appeals reversing the trial court and ruling that IBM's...
-
We represented R.R. Donnelley & Sons Company (NYSE: RRD) and its affiliate, Check Printers, Inc., in their challenges to assessments...
-
We represented AT&T in its appeal of value of data center for property tax purposes and handled the challenge through...
-
We represented Portobello America Manufacturing, LLC in a sale-leaseback, build to suit transaction for an approximately $90 million development of...
-
We successfully represented Aabakus, Inc. in a tax refund claim involving the application of the business tax to an employee...
-
We successfully represented Equifax Check Services, Inc., in a case of first impression concerning the breadth of the telecommunication tax...
-
We represented General Mills, Inc. in successful litigation seeking a refund of use taxes for purchases of sanitation chemicals that...
-
We successfully represented Qualcomm Incorporated in litigation, through the Court of Appeals, where the court held Qualcomm's services were not...
-
Represented ConAgra Foods, Inc. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee's ability to impose...
-
We represented Edwin B. Raskin Company in the successful defense of a tax refund claim in connection with a for-profit...
-
We successfully represented American Honda Motor Co., Inc. to receive a decision from Chancery Court that invalidated the Tennessee Department...
-
We successfully litigated the J.C. Penney National Bank case, which was the first case to directly challenge on Commerce Clause...
-
We represented H.J. Heinz Company, L.P. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee’s ability...
Experience
-
We represented Pfizer and its affiliates in litigation claiming more than $120 million in franchise and excise tax refunds related...
-
We successfully advocated for a decision by the Tennessee Court of Appeals reversing the trial court and ruling that IBM's...
-
We represented R.R. Donnelley & Sons Company (NYSE: RRD) and its affiliate, Check Printers, Inc., in their challenges to assessments...
-
We represented AT&T in its appeal of value of data center for property tax purposes and handled the challenge through...
-
We represented Portobello America Manufacturing, LLC in a sale-leaseback, build to suit transaction for an approximately $90 million development of...
-
We successfully represented Aabakus, Inc. in a tax refund claim involving the application of the business tax to an employee...
-
We successfully represented Equifax Check Services, Inc., in a case of first impression concerning the breadth of the telecommunication tax...
-
We represented General Mills, Inc. in successful litigation seeking a refund of use taxes for purchases of sanitation chemicals that...
-
We successfully represented Qualcomm Incorporated in litigation, through the Court of Appeals, where the court held Qualcomm's services were not...
-
Represented ConAgra Foods, Inc. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee's ability to impose...
-
We represented Edwin B. Raskin Company in the successful defense of a tax refund claim in connection with a for-profit...
-
We successfully represented American Honda Motor Co., Inc. to receive a decision from Chancery Court that invalidated the Tennessee Department...
-
We successfully litigated the J.C. Penney National Bank case, which was the first case to directly challenge on Commerce Clause...
-
We represented H.J. Heinz Company, L.P. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee’s ability...
Notice
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.
Notice
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.
Notice
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.
Notice
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.
Professionals
Name | Phone | |
---|---|---|
Robert C. Guth Senior Litigation Attorney |
(615) 742-7819 | rguth@bassberry.com |
Stephen J. Jasper Member |
(615) 742-7772 | sjasper@bassberry.com |
Sara K. Morgan Associate |
(615) 742-7740 | sara.morgan@bassberry.com |
Michael D. Sontag Member |
(615) 742-6260 | msontag@bassberry.com |
Publications
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June 11, 2024 | Tax Notes State
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April 26, 2024 | Firm Publication
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October 17, 2023 | Tax Notes State
Past Events
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October 23, 2023 | Nashville, TN30th Annual Paul J. Hartman State and Local Tax Forum
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October 23 - 25, 2023 | Nashville, TennesseeThe Paul J. Hartman State & Local Tax Forum
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October 4, 2023
Media Mentions & Firm News
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May 12, 2023 | Law360
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February 28, 2023 | Tax Notes State
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October 21, 2022 | Law360
Publications
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June 11, 2024 | Tax Notes State
-
April 26, 2024 | Firm Publication
-
October 17, 2023 | Tax Notes State
Past Events
-
October 23, 2023 | Nashville, TN30th Annual Paul J. Hartman State and Local Tax Forum
-
October 23 - 25, 2023 | Nashville, TennesseeThe Paul J. Hartman State & Local Tax Forum
-
October 4, 2023
Media Mentions & Firm News
-
May 12, 2023 | Law360
-
February 28, 2023 | Tax Notes State
-
October 21, 2022 | Law360
Contact
Notice
Visiting, or interacting with, this website does not constitute an attorney-client relationship. Although we are always interested in hearing from visitors to our website, we cannot accept representation on a new matter from either existing clients or new clients until we know that we do not have a conflict of interest that would prevent us from doing so. Therefore, please do not send us any information about any new matter that may involve a potential legal representation until we have confirmed that a conflict of interest does not exist and we have expressly agreed in writing to the representation. Until there is such an agreement, we will not be deemed to have given you any advice, any information you send may not be deemed privileged and confidential, and we may be able to represent adverse parties.