State and Local Tax Services

Our SALT practice serves a diverse client base, ranging from start-ups and emerging organizations to regional businesses and international publicly-traded companies. Some of the primary industries we have represented are health care; construction; financial services; insurance; and technology; automotive; food services; lodging; retail; real estate; entertainment; energy/natural resources; transportation; restaurant and printing. The services we provide include business transaction advice; general state and local tax planning and consulting; business incentives and related exemptions and grants; governmental affairs (including drafting or reviewing legislative proposals and lobbying); and tax controversy/litigation and voluntary compliance negotiations.

General SALT Planning & Consulting Services

The increasingly aggressive enforcement of state and local tax laws by various taxing authorities, and in some cases, their private contractors, combined with the increasing complexity of the tax laws has elevated the importance of state and local tax planning and compliance for all business entities. We regularly assist clients with:

• Business and Occupation taxes
• Corporate and individual income taxes
• Franchise and excise taxes
• Financial institution excise taxes
• Business privilege taxes
• Sales and use taxes
• Utilities gross receipts and license taxes
• Rental (lease) taxes
• Real and personal property ad valorem taxes
• Sale and use tax refunds
• Business license taxes
• Managed audits
• Voluntary disclosure agreements
• Unemployment taxes
• Tax credits, exemptions and incentives

Formation, Expansion, and Conversion of Business Entities

We advise clients with respect to forming, expanding, and converting all forms of business organizations. we have significant experience consulting with clients on the complex business and tax considerations involved in structuring a new or expanding business venture, or transitioning from one form of business entity to another. We take into consideration not only the applicable state business and taxation statutes (many of which our members either co-authored or edited during the legislative process), but also the overall strategic goals of our clients to ensure that the structure chosen is a proper fit. Our SALT practice regularly advises clients with respect to the formation, expansion, sale, and conversion of the following business entities:

• Sub-chapter C and S corporations
• General and limited partnerships
• Limited liability companies
• Limited liability partnerships and limited liability limited partnerships
• Asset protection trusts

Mergers, Acquisitions, and Dispositions

Our SALT practice counsels clients regarding the purchase, sale, merger, and reorganization of businesses. We understand that taxable and tax-free acquisitions and dispositions must be structured to reflect the type of business and assets being acquired or disposed of, the consideration paid, the tax attributes of the acquiring and/or the acquired company, and most importantly, the business objectives of our client. In certain transactions, we may seek a private letter ruling from the IRS or a state taxing authority regarding the federal or state tax consequences of the transaction.

Business Incentives and Tax Credits

We assist clients with respect to retaining or expanding tax and financial incentives they are currently receiving, but that are no longer available for new projects and investments or that they may be in danger of forfeiting due to adverse economic conditions.

Tax Controversy/Litigation

Our practice has an extensive state and local tax controversy and litigation practice, representing clients in all industries. Members of the SALT team represent clients before state and local revenue authorities, and assist with tax or business license audits, administrative appeals, and in voluntary compliance projects. Our experienced SALT team prosecutes tax protests and appeals in administrative tribunals, and before courts at all court levels, both state and federal. In trial and appellate court litigation, we combine our technical expertise with the skills and experience we have gained in litigation.

At Pendragon Law Group, we will review your situation with you and discuss with you all available options. You can reach an attorney by calling (206) 781-3443. Call us now and learn what options are available to you.

Call 206.781.3443