Practices & Industries

We partner with clients to find concrete solutions that are customized expressly for the unique tax and business needs at the state and local level. Parker Poe’s State and Local Tax (SALT) practice covers the tax implications of a broad spectrum of transactions, including tax planning, tax controversy, alcohol beverage control, tax incentives for economic development, and tax efficient structuring of mergers, acquisitions and disposition transactions.

Regularly representing clients with planning, structuring, negotiating and implementing transactions to yield the most efficient state tax consequences, we work across a broad spectrum of areas including Banking & Finance, Public Finance, Real Estate and Commercial Development, Securities, Mergers & Acquisitions and International Business to ensure a “no-surprises” result. We have particular experience in the automotive, banking, biotechnology, equipment rental, franchising, grocery, manufacturing, real estate and retail industries.

Our SALT team includes seasoned legal professionals who have spent their careers developing the real-world experience, knowledge of state and local tax laws, and professional relationships to better serve clients in this complex and rapidly changing area of practice. Ray N. Stevens, who heads up our SALT team, was previously the director of the South Carolina Department of Revenue, a post he held in Governor Mark Sanford’s cabinet for five years. In addition, he served on the South Carolina Tax Realignment Commission (TRAC) in its completion of a study of the state’s taxing system and submission to the General Assembly of a comprehensive tax restructuring plan.

Working relationships with key governmental personnel and our thorough knowledge of state and local laws and policies allow us to effectively and efficiently resolve matters, whether it be prevailing in litigation before the numerous state circuit, appellate and supreme courts or negotiating a favorable settlement.

Experience Highlights

Our attorneys work closely with clients to:

  • Evaluate and implement state tax planning advantages
  • Obtain tax incentives for project development
  • Accomplish due diligence analysis in M&A transactions through finding SALT opportunities or uncovering pitfalls
  • Obtain favorable private letter rulings from various state departments of revenue
  • Represent clients in tax controversies at either the audit or judicial level.

To access state & local tax resources and additional information, please click on the links below.

Anatomy of a State Tax Dispute: Best Practices in Contested Litigation

Apportionment: Render to the States Only What is Theirs

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Ray N. Stevens

Partner

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