State and Local Tax TRANSACTIONAL

Clients turn to our seasoned team of attorneys—strategically located across the country—to resolve nearly any state or local tax challenge.


State and local taxes account for a high percentage of most businesses’ tax burden. There are literally thousands of these taxes that companies may or may not be subject to, depending on the nature of a given transaction and the requirements of various taxing authorities. The application of historical tests to determine whether a business is subject to state or local tax jurisdictions and the extent of its tax liability has become more difficult with the explosive growth of e-commerce, and the rules are sometimes counterintuitive and seemingly contradictory. We have structured our state and local tax area to help clients across the United States successfully cope with the specific requirements of individual jurisdictions.

Burke, Robert D.

Robert D. Burke

Partner

+1 617 526 6470 (t)

robert.burke@wilmerhale.com

Kilgore, R. Scott

R. Scott Kilgore

Partner

+1 202 663 6116 (t)

scott.kilgore@wilmerhale.com

Null, Amy A.

Amy A. Null

Partner

+1 617 526 6541 (t)

amy.null@wilmerhale.com

Schnall, Matt

Matthew Schnall

Partner

+1 617 526 6892 (t)

matt.schnall@wilmerhale.com

Wethly, Kimberly B.

Kimberly B. Wethly

Partner

+1 617 526 6481 (t)

kim.wethly@wilmerhale.com

Ritt, Roger M.

Roger M. Ritt

Senior Counsel

+1 617 526 6475 (t)

roger.ritt@wilmerhale.com

Kirschten, Barbara

Barbara L. Kirschten

Special Counsel

+1 202 663 6290 (t)

barbara.kirschten@wilmerhale.com

Experience

In recent matters, we have:

  • advised clients on the sales tax and income tax issues related to cloud computing;
  • advised clients on the sales tax issues related to selling products, particularly “software as a service” products, over the Internet, including requesting a letter ruling on such issues;
  • successfully obtained in Massachusetts Appellate Tax Board litigation a complete refund of an assessment based on apportionment and nexus issues;
  • successfully settled a Massachusetts Appellate Tax Board case involving transfer pricing;
  • advised clients on domicile issues, including successfully obtaining a complete abatement from the Massachusetts Department of Revenue of an assessment based on domicile;
  • successfully assisted clients participating in voluntary disclosure programs offered by states to ameliorate the consequences of failure to pay past taxes;
  • advised clients on sales tax exemptions for property purchase in connection with the construction of a research facility; and
  • advised clients on requirements for environmental Brownfields tax credits for incurring costs to remediate a hazardous waste site in Massachusetts.

Publications & News

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July 11, 2017

Massachusetts Revokes Directive Requiring Remote Sellers to Collect Sales Tax

On June 28, 2017, the Massachusetts Superior Court issued a declaratory judgment ruling that Directive 17-1 was invalid because the DOR had not followed the notice and comment procedures applicable to agency regulations under the Massachusetts Administrative Procedure Act, M.G.L. c. 30A.

November 1, 2013

WilmerHale Among U.S. News – Best Lawyers® “Best Law Firms” and Again Named International Arbitration “Law Firm of the Year”

The 2014 edition of the U.S. News – Best Lawyers® “Best Law Firms” list names WilmerHale as “Law Firm of the Year” in International Arbitration—this is the second consecutive year that the firm has won this honor—and honors WilmerHale as a first-tier law firm in 27 national and 60 metro-area rankings.

September 20, 2013

Massachusetts DOR Extends Due Date for First Reporting of Sales and Use Tax on Computer and Software Services

As a result of a number of public statements from senior government officials indicating that the recently enacted sales and use tax on computer and software services is likely to be repealed in the near future, the Massachusetts Department of Revenue announced that it was extending the due date for the first reporting of such tax to October 20, 2013.

June 7, 2012

Chambers USA 2012 Final Results Announced

April 19, 2012

Massachusetts DOR Revises Its Proposed Directive on Restrictions on Pledges of Security Corporation Stock

October 7, 2011

Massachusetts DOR Proposes New Restrictions on Pledges of Security Corporation Stock

September 15, 2010

U.S. News Media Group and Best Lawyers Release Inaugural Best Law Firms Rankings

WilmerHale earns first-tier rankings for a dozen national practices.

August 12, 2010

90 WilmerHale Lawyers Named to The Best Lawyers in America® 2011

Best Lawyers is based on an exhaustive peer-review survey in which more than 39,000 leading attorneys cast almost 3.1 million votes on the legal abilities of lawyers in their practice areas.

August 11, 2010

Massachusetts Tax Reforms Under the Economic Development Act

June 11, 2010

Chambers USA 2010 Reveals Final Results Ranking 101 WilmerHale Lawyers and Dozens of Practices

One-hundred and one WilmerHale lawyers are recognized in the eighth edition of the guide and the firm is listed as among the best in dozens of practice areas throughout its six US locations.