State & Local Tax

The State & Local Tax (SALT) Practice Group at Bass, Berry & Sims has earned a national reputation as the go-to firm for guidance on state and local tax issues. We have represented numerous Fortune 500 companies, including American Honda Motor Company Inc., AutoZone, Brown Forman, General Mills, Johnson & Johnson, Google, HCA, Novartis, IBM and Pfizer. The unique strength of our state and local tax attorneys stems from a combination of deep technical knowledge, robust advocacy and skilled negotiation.

What Sets Us Apart

• Comprehensive SALT Knowledge: Our attorneys are proficient in managing a wide range of state and local tax matters, including franchise and excise tax, sales and use tax, business tax, and property tax. We offer strategic advice and effective representation to manage tax risks and optimize tax positions.
• Integration with Public Policy Advocacy: Our close collaboration with the Government Advocacy & Public Policy practice provides clients with unparalleled insight and support in dealing with state agencies and legislative bodies. This integration enhances our ability to advocate effectively for favorable tax policies and resolutions.
• Deep Local Knowledge and National Reach: With offices across Tennessee, our SALT practice is uniquely positioned to advise multi-state businesses on virtually any state and local tax matter, including structural and transactional planning, administrative and judicial resolution of controversies, negotiation of business incentives, and legislative initiatives and lobbying.
• Close Relationship with the Department of Revenue: Our long-standing relationship with the Department of Revenue allows us to effectively advocate for our clients, providing timely and strategic advice that can influence the outcome of tax disputes and compliance matters.

Our SALT attorneys bring decades of experience with innovative strategies to tackle our clients' most pressing tax challenges. We stay at the forefront of developments in state and local tax law, ensuring our clients benefit from the latest insights and best practices.

Experience

• Pfizer Franchise and Excise Tax Refund
  We represented Pfizer and its affiliates in litigation claiming more than $120 million in franchise and excise tax refunds related...
• IBM Telecommunications Tax Litigation
  We successfully advocated for a decision by the Tennessee Court of Appeals reversing the trial court and ruling that IBM's...
• R.R. Donnelley & Sons Company Tennessee Sales and Business Tax
  We represented R.R. Donnelley & Sons Company (NYSE: RRD) and its affiliate, Check Printers, Inc., in their challenges to assessments...
• AT&T Property Value Appeal
  We represented AT&T in its appeal of value of data center for property tax purposes and handled the challenge through...
• $90 Million Warehouse and Office Facility Development for Flooring Manufacturer
  We represented Portobello America Manufacturing, LLC in a sale-leaseback, build to suit transaction for an approximately $90 million development of...
• Business Tax Application to Employee Leasing Business
  We successfully represented Aabakus, Inc. in a tax refund claim involving the application of the business tax to an employee...
• Equifax Check Services Litigation
  We successfully represented Equifax Check Services, Inc., in a case of first impression concerning the breadth of the telecommunication tax...
• General Mills Use Tax Refund Litigation
  We represented General Mills, Inc. in successful litigation seeking a refund of use taxes for purchases of sanitation chemicals that...
• Qualcomm Tennessee Sales Tax
  We successfully represented Qualcomm Incorporated in litigation, through the Court of Appeals, where the court held Qualcomm's services were not...
• Commerce Clause and Due Process Clause Litigation for ConAgra Foods
  Represented ConAgra Foods, Inc. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee's ability to impose...
• Tax Refund Claim for Operation of Golf Course
  We represented Edwin B. Raskin Company in the successful defense of a tax refund claim in connection with a for-profit...
• Franchise and Excise Tax Litigation for American Honda Motor Co.
  We successfully represented American Honda Motor Co., Inc. to receive a decision from Chancery Court that invalidated the Tennessee Department...
• J.C. Penney Commerce Clause Victory
  We successfully litigated the J.C. Penney National Bank case, which was the first case to directly challenge on Commerce Clause...
• Commerce Clause and Due Process Clause Litigation for H.J. Heinz Co.
  We represented H.J. Heinz Company, L.P. in litigation regarding the Commerce Clause and Due Process Clause limits on Tennessee’s ability...

Professionals