State & Local Taxation

Overview People in this Area

Providing Sound Tax Advice to a Wide Range of Clients

The attorneys at Parsons Behle & Latimer represent businesses, individuals, and occasionally government entities in all aspects of state and local taxation in various states.

Parsons Behle & Latimer’s state and local taxation representation includes analysis, research, memoranda, proposed and lobbied for and/or against state tax legislation, seminars, mediation, and litigation on all state tax issues before multiple state government entities. For instance, the state tax cases in which we represent state taxpayers often include property valuation and assessment involving such issues as discounted cash flow valuation and eligibility for intangible property exemptions. We have published articles on such cases. One example is the American Bar Association 2012 Property Tax Deskbook in which we have co-authored the chapter on Utah property taxes.

We have also represented multiple businesses in cases involving state tax exemptions as to sales, use, income taxes, and other state taxes before county and state government entities, state district courts, state supreme courts, and federal courts. Our representation of state income tax issues also includes cases involving federal law, such as the “Due Process” and/or “Equal Protection Clause” of the United States Constitution. Some of our cases also involve the Uniform Division of Income for Tax Purposes Act (“UDITPA”), which apportions and allocates business income to various states in which the taxpayer conducts business, and the Interstate Income Act of 1959, also known as Public Law 86-272, 15 U.S.C. § 381. Our involvement in such federal law cases that impact state taxation issues have often included negotiation, settlement, and/or litigation over apportionment and allocation of state taxes for various states in which a taxpayer does business.