State and Local Tax Law
State and Local Tax Practice Services
Varnum's State and Local Tax (SALT) attorneys have extensive experience in all aspects of state and local tax including tax planning, litigation and legislative services on a multi-state basis relating to the Michigan Business Tax, and state income, franchise, sales and use taxes. We handle matters for a variety of business enterprises, from closely-held business to Fortune 1000 companies to not-for-profit entities. Our experience includes:
- Sales and Use Tax
- State Income Tax
- Franchise Tax
- Single Business Tax
- Real Property Tax
- Personal Property Tax
- Motor Fuel Tax
- Tobacco Tax
The SALT Group consists of attorneys with government experience, experience as in-house state tax counsel, public accounting experience, graduate education in taxation, and CPA certification. Our attorneys have many years of experience representing clients in state tax controversies, multi-state tax planning, and the legislative process.
Multi-State Tax Planning
Michigan Business Tax, State Income and Franchise Taxes
We counsel clients in all aspects of their Michigan Business Tax as well as their income and franchise tax liability in a particular state or states. Our attorneys provide frequent guidance on nexus issues, including the protection provided by Public Law 86-272 and the United States Constitution. We have experience in conducting multi-state nexus studies, in consolidated return issues, in business and non-business income issues, in apportionment and factor calculation issues, cost of performance issue, allocation issues, and in the treatment of net operating losses. We frequently counsel clients on issues involving the state and local taxation of partnerships, limited liability companies and subchapter S corporations.
Sales, Use and Gross Receipts Taxes
Our attorneys counsel clients in all aspects of sales, use and gross receipts taxes. We have experience in identifying and claiming specific exemptions from tax, determining exclusions from tax, application of the tax in corporate reorganizations, acquisitions and dispositions, and application of the tax in specific circumstances such as drop-shipments, service transactions and acquisitions and sales of large corporate aircraft.
Real Property and Transfer Taxes
Varnum tax attorneys work with our real estate and federal tax attorneys with respect to real estate transactions and have experience in real property tax litigation. Our attorneys have handled real estate tax issues in corporate acquisitions and divestitures, for multi-state entities and not-for-profit entities.
Miscellaneous Other State and Local Taxes
Varnum's SALT Group has experience in the wide variety of tax issues that arise from state to state including those related to specific industries such as utilities and telecommunications, business operations such as occupation or license taxes, and state and local specific taxes such as, hospitality, motor fuel and tobacco taxes.
Multi-State Tax Litigation
One key to success is our experience with complex state tax appeals. The SALT Group has substantial experience in tax litigation before administrative agencies and courts in Michigan and around the nation. The firm utilizes a network of skilled and experienced local counsel who facilitate our multi-state practice in Illinois, Indiana, New York, Ohio, Pennsylvania and Tennessee.
Tax Amnesty and Voluntary Disclosure Agreements
We assist clients in determining their exposure for state taxes and work to minimize that exposure through identifying tax amnesty programs and negotiating voluntary disclosure agreements.
State and Local Tax (SALT) Group services include:
- Consulting during the audit, conference, and informal hearing stages
- Appeals to the Michigan Tax Tribunal, Court of Claims, Michigan Court of Appeals and Michigan Supreme Court
- Consulting services to our business clients relative to their respective SALT practices to minimize costs
- Consulting services to optimize investment, job creative and retention, tax incentives and other tax savings opportunities
- Legislative services in support of client interest in state and local tax laws and regulation
- Accounting services in support of the consulting, litigation and legislative activities