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State and Local Taxes

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State and local tax matters affect corporations, limited partnerships, limited liability companies and business trusts chartered/organized in Tennessee or doing business in this state. Waller’s team of veteran SALT attorneys includes a former Commissioner of the Tennessee Department of Revenue and is experienced handling a wide variety of tax matters related to all manner of state and local taxes including:

  • Business taxes
  • Franchise and excise taxes
  • Professional privilege taxes
  • Real property taxes
  • Sales and use taxes
  • Tangible personal property taxes

Our team of attorneys handles matters from day-to-day operational and strategic tax planning to those that require complex valuation methodologies. Whether dealing with the Department of Revenue or the State Board of Equalization, clients can be assured that Waller’s attorneys have the experience and know-how to handle the matter. Companies seeking to relocate to or expand operations in Tennessee also rely on Waller’s team of attorneys who have experience in economic development and incentives.

Because of our inter-disciplinary approach to client service, we provide clients with comprehensive business strategy advice. One of the value-added services provided by the tax group includes a proprietary searchable database of Administrative Law Judge opinions dating back to the early 1990s.  These opinions are relied upon as precedent in matters before the Tennessee Board of Equalization and represent one of the most comprehensive collections of searchable ALJ opinions available.

Litigation

With multiple state and local tax suits currently pending, Waller's attorneys are at the forefront of virtually every breaking state and local tax issue faced by Tennessee's business community. A substantial number of these matters involve franchise/excise tax disputes and sales/use tax disputes for large and medium-sized out-of-state corporations. While frequently resolved to the client's satisfaction at the administrative level, at times, these matters must be litigated. 

Coordination of litigation of similar tax issues (e.g., catalog use tax) for multi-state clients in varying state courts, and of restructuring to minimize the collective tax burden of multi-state operations in the state tax arena, is vital.

We represent taxpayers in a wide range of property tax disputes before local assessors and the Tennessee State Board of Equalization. Our clients benefit from the firm's longstanding relationships with the nation's leading appraisal experts, as well as our reputation for taking property tax disputes to the judicial level where necessary to obtain fair treatment.

We also represent taxpayers in disputes involving taxes not administered by the Tennessee Department of Revenue (such as premium taxes) before the Tennessee Claims Commission.

 

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