The interplay of tax laws in state and local jurisdictions can create complex business tax problems. The State Taxation Practice at Morris, Manning & Martin provides a cohesive tax approach to keep client businesses on track.

Key Services:

• Breach of contract
• Confidentiality & noncompete agreements
• Copyright infringement
• Deceptive trade practices
• Patent infringement
• Tortious interference
• Trade secrets
• Trademark infringement
• Unfair competition

Maximizing Tax Law Benefits

By focusing on its state tax posture, a business avoids the risk of unexpected and unnecessary tax exposure that could reduce cash flow, lower margins, reduce profitability, impact earnings per share or decrease competitiveness. Our tax team tackles issues such as recovery, credits and incentives to help our clients maximize tax benefits. Retroactive tax recovery can create significant refund opportunities, and we help clients navigate the complex, federal and state tax laws and administrative policies to identify possible refunds. Many economic development authorities have created tax credits and non-tax incentives. Our clients profit from our experience as we identify incentives based on such qualifying factors as relocation, capital investment, job growth, income growth, environmental activities, R&D costs or human resource practices.

Authoritative Representation

Lawyers in our State Taxation Practice are aggressive advocates, pursuing prompt resolution to tax controversies and obtaining letter rulings that allow our clients to focus on their business. Most state tax audits, contested refunds, and other tax controversies are won or lost at the administrative level. Our experienced lawyers push for resolution at all levels of administrative review, from audit defense, informal conferences with revenue officials and administrative appeals to trial and appellate court litigation. We leverage relationships with key officials to obtain letter rulings and beneficial prospective tax agreements for clients. By defining the tax situation for such complex issues as alternative apportionment formulas or gross receipt sourcing positions, we help you make smart business decisions.

Focus on Your Objectives

Through strategic tax planning, advice on mergers and acquisitions, and navigating flow-through and disregarded entities, our team focuses on your success. We formulate innovative state tax planning driven by your overall business strategy, not just tax considerations. Optimizing a business’ legal, operational and capital structure for state tax considerations means increased cash flow, profitability and competitiveness. For reorganizations, we perform due diligence on tax considerations to ensure statutory compliance, complete understanding of tax liabilities and minimal state tax burdens. Further, we are leaders on issues associated with the use of flow-through and disregarded entities, including LLCs, partnerships, business trusts, and S corporations. To truly ensure comprehensive attention to the diverse state tax issues you face, engage the counseling excellence of the tax team at Morris, Manning & Martin.