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State and Local Tax


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:

  • Ryan Legg Irrevocable Trust v. Testa, 2016-Ohio-8418, 2016 WL 7449356 (Ohio 2016), petition for cert. denied, (U.S. 2017) (No. 17-84) (due process challenge)
  • Humana Inc. v. Dept. of Revenue, File No. K16-R-03, Order No. K-25212 (Ky. Claims Comm’n Feb. 2, 2017), on appeal, No. 2017-CI-001265 (Ky. Cir. Ct. 2017) (pending) (sales and use tax dispute involving manufacturing)
  • Ashland Specialty Co., Inc. v. Matkovich, Civil Action No. 14-AA-102 (W. Va. Cir. Ct. 2017), on appeal, No. 17-0437 (W. Va. 2017) (pending) (abuse of discretion and excessive fines dispute involving a tax penalty)
  • Lafarge North America, Inc. v. Testa, Case No. 2015-763 (Ohio Bd. Tax App. Jun. 21, 2016), on appeal, Case No. 2016-1074 (Ohio 2017) (pending) (sales and consumer use tax dispute involving manufacturing)
  • OVWD, Inc. v. Commonwealth, et al., No. 2015-CA-000754-MR (Ky. Ct. App. Mar. 24, 2017), on appeal, 2017-SC-000194 (Ky. 2017) (pending) (motion for discretionary review to Kentucky Supreme Court involving Section 2 of the Kentucky Constitution and exhaustion of administrative remedies)
  • OVWD, Inc. v. Commonwealth, et al., File No. 13-R-15, (Ky. Bd. Tax App.) (pending) (cigarette tax dispute involving out-of-state sales)
  • 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) (pending) (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. Dept. of Revenue, No. 2016-SC-000550 (Ky. Mar. 15, 2017) (refund claim involving Section 51 and Section 180 of the Kentucky Constitution)
  • 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)
  • Allen County Assessor v. Verizon Data Services, Cause No. 49T10-1408-TA-00053, Indiana Tax Court (October 30, 2015)
  • 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)
  • Washington County Township Assessor, Allen County Assessor, and Allen County Property Tax Assessment Board of Appeals v. Verizon Data Services, Cause No. 49T10-1102-TA-00013, Indiana Tax Court (October 30, 2015)
  • Tube City IMS, LLC v. Lake County Assessor, Petition No. 45-001-10-1-7-00001, Indiana Board of Tax Review (June 28, 2012)
  • 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)
  • Lake County Assessor v. Amoco Sulfur Recovery Corp., 930 N.E. 2d 1248 (Ind. Tax Ct. 2010)
  • Verizon Data Services Inc. v. Washington Township Assessor, Petition No. 02-073-05-1-7-00118, Indiana Board of Tax Review (December 6, 2010)
  • Commonwealth of Ky. Commercial Mobile Radio Serv. Emergency Telecomm. Bd. v. TracFone Wireless, Inc., 735 F.Supp.2d 713 (2010)
  • Tractor Supply v. Dept. of Revenue, File No. K08-R-21, Order No. K-20813 (KBTA May 19, 2010)
  • Monumental Life Ins. Co. v. Dept. of Revenue, 294 S.W.3d 10 (Ky. App. 2008), review denied, No. 2008-SC-000739 (Ky.), cert. denied, No. 09-865 (U.S. Mar. 29, 2010)
  • Marquette Transportation Company, Inc. v. Dept. of Revenue, Nos. 2006-CA-002639, 2007-CA-001722 & 2007-CA-001666 (Ky. App. Apr. 3, 2009), review denied, No. 2009-SC-000261 (Ky. Oct. 21, 2009)
  • St. 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)
  • BP Products North America, Inc. and Amoco Sulfur Recovery Corp. v. North Township Assessor, Indiana Board of Tax Review (Aug. 19, 2009)
  • Avon Real Estate LLC v. Hendricks County Property Tax Assessment Board of Appeals, Petition No. 32-022-07-2-8-00001, Indiana Board of Tax Review (January 6, 2009)
  • Lakes of the Four Seasons Property Owners’ Association, Inc. v. Department of Local Government Finance, 875 N.E.2d 833 (Ind. Tax. Ct. 2007), rev. denied
  • Asworth Corp v. Dept. of Revenue, Nos. 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)
  • Brenwick TND Communities, LLC v. Clay Township Assessor, Petition No. 29-003-03-1-5-0060, Indiana Board of Tax Review (May 15, 2006)
  • Monumental Life Ins. Co. v. Dept. of Revenue, 201 S.W.3d 500 (Ky. App. 2006) (first impression case on duty of administrative agency to preserve administrative record)
  • Graybar Electric Company v. State Board of Tax Commissioners, 723 N.E.2d 491 (Ind. Tax Ct. 2000)
  • Plainfield Elks Lodge 2186 v. State Board of Tax Commissioners, 733 N.E. 2d 32 (Ind. Tax 2000) (August 2, 2000) Defended Elks tax exempt status despite the State Board of Tax Commissioners aggressive attempt to deny the exemption


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