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State and Local Tax

Overview

Bingham Greenebaum Doll LLP’s State and Local Tax (SALT) professionals are knowledgeable and well versed in addressing a wide range of SALT issues. These include tax planning, administrative protests and appeals, controversy, litigation, tax and economic incentives, and legislative support, monitoring and lobbying. 

We are active leaders in numerous tax and government relations organizations, including the American Bar Association, state and local bar associations, COST (Council on State Taxation), IPT (Institute for Professionals in Taxation), KyCPA (Kentucky Society of CPAs), as well as other professional organizations. Some members of our SALT Team have advanced degrees, including LLMs, as well as CPA designations and have been named to The Best Lawyers in America and Super Lawyers lists.

In all instances, we seek to counsel and advise to support our client’s needs. BGD’s SALT attorneys have been involved with numerous important tax cases including:

  • Lafarge N. Am., Inc. v. Testa, 153 Ohio St. 3d 245, 104 N.E.3d 739 (2018) (sales and consumer use tax dispute involving manufacturing)
  • Ashland Specialty Co., Inc. v. State Tax Commissioner, 241 W. Va. 1, 818 S.E.2d 827 (2018), cert. denied, 139 S. Ct. 2714 (2019)
  • Ryan Legg Irrevocable Trust v. Testa, 149 Ohio St. 3d 376, 75 N.E.3d 184 (2016), cert. denied, 138 S. Ct. 222 (2017) (due process challenge)
  • Waverly Hills Historical Society, Inc. v. Commissioner of Internal Revenue 27983-14, (U.S. Tax Ct., October 2018)
  • Tantus Tobacco, LLC and Tantus Tobacco Sales, LLC v. United States of America,  Civil Action No. 1:14-CV-00038-GNS-HBB, U.S. District Court for the Western District of Kentucky, Bowling Green Division (Final)
  • Humana Inc. v. Dep’t of Revenue, File No. K16-R-03, Order No. K-25212 (Ky. Claims Comm’n Feb. 2, 2017), appealed, No. 2017-CI-001265 (Ky. Cir. Ct. 2017) (sales and use tax dispute involving manufacturing).
  • Kroger Limited Partnership I v. Scott County Property Valuation Admin., et al. File No. K16-S-07, Order No. K-25128 (Ky. Bd. Tax App. Jul. 12, 2016), on appeal, No. 16-CI-00435 (Ky. Cir. Ct. 2016) (pending) (property tax dispute involving big box grocery store)
  • The Auto Place, LLC, et al. v. Testa, Case Nos. 2015-474, 2015-475, 2015-479 (Ohio Bd. Tax. App. 2015) (pending) (sales and consumer use tax dispute involving purchases and sales of high-value classic cars)
  • OVWD, Inc. v. Commonwealth, et al., No. 2015-CA-000754-MR (Ky. Ct. App. Mar. 24, 2017), appealed, 2017-SC-000194 (Ky. 2017) (Section 2 of the Kentucky Constitution and exhaustion of administrative remedies)
  • LaRue County Geriatric Center, Inc. c/o Signature Healthcare v. LaRue County Property Valuation Admin. et al., File No. K16-S-76 (Ky. Claims Comm’n) (property tax dispute involving not-for-profit nursing home)
  • T-Mobile South, LLC v. Kentucky Commercial Radio Service Emergency Telecommunications Board, Nos. 09-CI-1436; 15-CI-1124 (Ky. Cir. Ct.) (pending) (CMRS fee common law refund claim for prepaid wireless charges)
  • Wal-Mart Stores East, LP, et al. v. Dep’t of Revenue, No. 2016-SC-000550 (Ky. Mar. 15, 2017) (refund claim involving Section 51 and Section 180 of the Kentucky Constitution)
  • Virgin Mobile USA, L.P. v. Com. ex rel. Commercial Mobile Radio Serv., 448 S.W.3d 241 (Ky. 2014)
  • TracFone Wireless, Inc. v. Comm'n on State Emergency Commc'ns, 397 S.W.3d 173 (Tex. 2013)
  • T-Mobile South, LLC v. Bonet, 85 So.3d 963 (Ala. 2011)
  • Commonwealth of Ky. Commercial Mobile Radio Serv. Emergency Telecomm. Bd. v. TracFone Wireless, Inc., 735 F.Supp.2d 713 (2010)
  • Andrew Orthodox Church, Inc. v. Thompson, No. 2007-SC-640-DG (Ky. May 18, 2009) (first impression case on a constitutional amendment exempting property of religious institutions)
  • of Revenue v. Marquette Transportation Co., LLC, Nos. 2006-CA-002639-MR, 2007-CA-016666-MR and 2007-CA-001722-MR, (Ky. App Apr. 3, 2009) motion for discretionary review denied, No. 2009-SC-000261 (Ky.) (corporate income and license tax case involving exclusion of towboat employees' compensation from computation of Kentucky payroll factor for apportionment purposes)
  • Asworth Corp v. Dept. of Revenue,  2007-CA-002549 and 2008-CA-000023 (Ky. App) (first impression Kentucky case regarding whether non-resident corporate partner without physical presence in Kentucky is subject to Kentucky corporate income tax)
  • AT&T Corporation and Subsidiaries v. Dept. of Revenue, No. 2008-CA-1888 (Ky. App) (corporation income tax case involving whether an elective consolidated corporation income tax return statute trumps physical presence nexus provisions)
  • Monumental Life Ins. Co. v. Department of Revenue, 201 S.W.3d 500 (Ky. App. 2006) (first impression case on duty of administrative agency to preserve administrative record)

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