STATE AND LOCAL TAX
OVERVIEW |
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For business entities and individuals, tax liabilities in the form of assessments or property value increases can have a substantial negative financial impact on your bottom line, sometimes a devastating, business-ending impact. Our SALT practice involves a number of activities and skill sets, depending on the client, the nature of the tax issue, the government agency imposing the tax, and the stage of the proceedings. In some cases, tax avoidance through tax planning is the client’s goal. Most often, however, the client’s need is a reactive one – notice of a tax audit or valuation increase, an actual assessment, or a collection action necessitates a challenge to the action. Negotiation and litigation are the most common responses.
Our attorneys have over 60 years combined experience in consulting, negotiating and litigating State and Local Tax matters in Missouri. This includes sales tax, use tax, property tax, special purpose taxes, State income tax, and tax incentive and credit programs. Through our representations in this area, we have gained an appreciation of the different agencies involved and an understanding of their processes. We have also gained an understanding of the relationship of tax compliance with other business operations approvals, such as retail tax licenses, liquor licenses and other state and local approvals.
We have represented businesses, individuals, political subdivisions, and quasi-public entities that administer special purpose taxes. Businesses we have represented include manufacturers, retailers, restaurants, convenience stores, service industry, wholesalers, property managers, appraisers, and tax consultants. Political subdivisions and quasi-public entities include counties, county assessors, county collectors, cities and towns, fire protection districts, sewer districts, public water districts, and tourism commissions.
In the property tax area, our clients are primarily a variety of business-types that are valuated through the typical approaches to value – income, comparable sales and replacement cost. In addition to the general businesses, we have represented a number of special use-type properties that often involve unique approaches to valuation, including hotels, restaurants, golf courses, theaters, low income housing developments, casinos, mixed use and impaired properties. We have also been involved in charitable and governmental exemption cases, including mixed exempt and non-exempt properties, such as charitable hospitals owning for-profit doctors’ office buildings.
OUR CLIENTS |
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Sole Proprietorships
Partnerships
Corporations
Other For-Profit Business Entities
Not-For-Profit Corporations
Individuals
SERVICES |
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Sales and Use Tax representations include |
Tax clearance and no tax due letters
Retail tax license litigation
Audit preparation and response
Assessment appeals
Representation at Administrative Hearing Commission
Judicial review actions before trial courts and court of appeals
Exemptions
Payment plan negotiations
Abatement and forgiveness
Offer in compromise form preparation and negotiations
Tax Amnesty
Property Tax representations include|
Informal negotiations with Assessor’s office over valuations
Valuation appeals
Representation at Board of Equalization hearings
Representation before the State Tax Commission
Judicial review actions before trial courts and court of appeals
Exemptions (full and partial)
Personal property
Ratio (discriminatory assessment/uniformity assessment) challenges
State Income Tax representations include |
Audit preparation and response
Assessment appeals
Representation at Administrative Hearing Commission
Judicial review actions before trial courts and court of appeals
Miscellaneous tax representations include |
Special taxation district formation
Special tax authorization approval
Tax measure elections
Tax challenges – constitutional, statutory, procedural
Hancock Amendment litigation
Tax incentives and tax credits
Legislation drafting, legislative review and legislative strategy
WHERE WE REPRESENT OUR CLIENTS |
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Missouri Administrative Hearing Commission
Missouri State Tax Commission
State and Federal Trial and Appellate Courts
State Administrative Licensing and Regulatory Agencies
STATE AND LOCAL TAX ATTORNEYS |
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