STATE & LOCAL TAXATION
The firm’s State and Local Tax practice is led by David Gilliland, the firm’s Managing Partner, who has over twenty-five years of experience representing business entities in all aspects of tax controversy and planning. We represent clients contesting agency audits and appraisals, litigating tax assessments, monitoring policy developments, providing advice concerning client projects, and drafting proposed legislation and regulations. Businesses and individuals throughout Texas and the nation rely on our deep experience and credibility with taxing authorities for assistance with audits, administrative hearings, litigation and appeals, legislative issues, and tax planning. The firm represents electric and gas utilities, oil companies, interstate and intrastate gas pipeline companies, government contractors, motor vehicle manufacturers and dealers, cable television companies, insurance companies, agricultural growers and processors, internet companies, petro-chemical manufacturers, industrial manufacturers, major hotel chains, and shipbuilding companies in all aspect of state and local tax work.
Representative Industries:
- Electric and Gas Utility Industry
- Oil Companies
- Interstate and Intrastate Gas Pipeline Companies
- Government Contractors
- Motor Vehicle Manufacturers and Dealers
- Food Manufacturers
- Insurance Companies
- Agricultural Growers and Processors
- Internet Companies
- Petro-chemical Manufacturers
- Industrial Manufacturers
- Major Hotel Chains
- Shipbuilding Companies
Representative Matters:
- Successful groundbreaking sales and use tax litigation/appeal for a major soil and utilities pipe manufacturer and a major petrochemical company that led to major policy revisions to the state’s sales and use tax manufacturing exemption
- Secured rulings establishing exempt status of major components of electric utility generation and distribution systems and services routinely acquired in the provision of utility service through numerous contested cases and written Comptroller ruling letters
- Reversed a substantial franchise tax assessment arising from the re-characterization of significant intercompany debt as equity through administrative hearing decision
- Reduced by approximately $30 million a sales and use tax assessment against a joint venture composed of a major electric utility company and a major construction company involving the application of the manufacturing equipment to several new power plant construction projects
- Secured numerous Comptroller taxability determinations and policy decisions for electric industry clients necessitated by the restructuring and deregulation of the industry with continued participation in new developments as they arise
