Daniel G. Mudd

Member

Louisville, KY

Office Phone Number 502.779.8148 Email
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Biography

Daniel’s practice focuses on state and local tax planning, controversy and incentives matters, including property tax, sales tax, excise tax, income tax, employment tax and local business tax. Daniel is a leader in the firm’s Manufacturing Industry Team, including heading up its Consumable Goods subteam which oversees all hemp, alcohol, tobacco, food and beverage clients. He is also a member of the firm’s Technology and Innovation Committee and its Blockchain subteam due to his experience with e-commerce, cryptomining and other technology-based companies.

Prior to his legal career, Daniel worked for the Kentucky Senate President’s Office during multiple legislative sessions, where he gained experience in the legislative process and the political landscape in Frankfort.

Beyond his practice, Daniel has quickly risen to obtain a prominent leadership role throughout the Bar and the community, including currently serving multiple national and local professional and industry organizations, such as the ABA State and Local Tax Committee, Independent SALT Alliance, Greater Louisville Inc.’s (GLI) Business Competitiveness Committee and GLI’s Tax Reform Task Force, Kentucky Association of Manufacturers, Kentucky Distillers’ Association, and Kentucky Wholesale Distributors Association, to name a few. Previously, he served as the Chairman of the Tax Sections for both the Kentucky Bar Association (KBA) and the Louisville Bar Association (LBA), as well as counsel for the Young Professionals Association of Louisville (YPAL) and its charitable arm YPAL Cares, Inc. He also helped found a local giving circle, [give 502]. For these efforts, Daniel is recognized as a Rising Star by Super Lawyers Magazine in Tax, and was selected for Business First’s 2019 Forty Under 40 Award as well as the New Face of Philanthropy Award by NFocus Magazine for his work in the community.

Other Info About Daniel

Experience

Legal Work Highlights

Regularly counsels corporate and individual taxpayers through various state and local tax audits, and successfully defends same at the administrative level, including the Kentucky and Indiana Departments of Revenue and the Kentucky Board of Tax Appeals, and on appeal before state judicial bodies.

Advise manufacturing, industrial processing, agribusiness and recycling clients, as well as bourbon and other spirit distillers, wholesalers and storage businesses, regarding state income tax recycling credits, sales tax, property tax and local tax exemptions, energy exemptions and various tax and economic incentives.

Advise e-commerce and technology-based clients, including online retailers, wholesalers, and other remote sellers, warehouse, distribution and logistic companies, marketplace providers and facilitators, cloud-based service providers, telecommunication providers, and AI, blockchain and cryptocurrency mining businesses, on various multi-state and local tax compliance, legislative, planning, regulatory, and controversy matters.

Works closely with tobacco, alcohol and gaming clients regarding various excise tax and regulatory concerns, including obtaining needed manufacturing, wholesale, retail and importer licenses from the alcohol and tobacco tax and trade bureau (TTB), and state and local authorities, as well as gaming license, tax and compliance issues.

Advise various companies involved in the manufacture and processing of CBD and industrial hemp, as well as for commercial greenhouse, vertical farming and other controlled environment agriculture (CEA) operations.

Advise tobacco manufacturers, wholesalers and importers regarding the Food & Drug Administrations’ (FDA) Deeming Regulation for various covered tobacco products, including compliance, reporting and application requirements related thereto.

Advise several largescale commercial solar companies regarding relevant property tax (including benefits related to industrial revenue bonds, IRB), sales and use tax, and local tax issues.

Represent clients in Federal, state and local employment tax matters, including defense of state unemployment insurance tax audits and successor employer determinations before the Kentucky and Indiana Workforce Development Cabinets.

Advise companies, lenders and real estate clients regarding applicable state and local tax due diligence and compliance issues for stock and asset purchase agreements, including tax clearance certificates, purchase price allocation, nexus and reserve issues, occasional and bulk sale exemptions, and other state and local business tax and registration requirements.

Represent dozens of corporate and individual taxpayers in real property tax valuation and appeal matters.

Obtain needed voluntary disclosure agreements (VDA) with various state and local taxing authorities throughout the country, including for foreign business registrations, remote online retailers, and local occupational license and business taxes.

Advise clients regarding state and local tax incentives for companies looking to locate or expand, including representing clients before and negotiating with the Kentucky Cabinet for Economic Development to obtain tax, financial and economic incentives.

Represent large corporations in the healthcare industry regarding applicable sales tax exemptions regarding prescription drug and medical devices.

Regularly engaged by industry organizations and various business and commerce organizations regarding state and local tax reform and needed legislative matters.

Advise for-profit and non-profit entities regarding available property tax exemptions, including commercial and low-income housing real estate deals.

Represent and advise clients regarding transfer pricing-related issues, audits, protests and appeals.

Represent corporate and individual taxpayers before the IRS regarding Federal income and excise tax assessments, and civil penalty collection matters.

Education

Law School

University of Kentucky College of Law, J.D., cum laude, 2010

Undergraduate School

University of Kentucky Gatton College of Business, B.S., B.A., Finance and Business Management, summa cum laude, 2007

Bar Memberships

Daniel is licensed to practice in the following state(s):

Kentucky, 2010

Courts

Daniel is admitted to practice before the following court(s):

U.S. District Court, Western District of Kentucky, 2010

United States Tax Court, 2011

U.S. District Court, Eastern District of Kentucky, 2011

U.S. Court of Appeals for the Sixth Circuit, 2011

Recognition

Local & National Recognition

Selected for inclusion in Kentucky Rising Stars®, 2015-2022

Louisville Business First 2019 Forty Under 40 Honoree

NFocus’ 5 New Faces of Philanthropy, 2015

Yum! Ignite Corporate Challenge Winner, 2015

Strathmore’s Who’s Who, 2015 Edition

YPAL Outstanding Young Professionals Award – Legal, 2012

Professional Affiliations

Professional Affiliations & Memberships

Member, FBT Liaison, KY Distillers Association

Member, ABA Executive Committee, State and Local Tax subcommittee

Member, Kentucky Association of Manufacturer’s Tax and Fiscal Policy Committee

Member, Independent SALT Alliance

Member, Kentucky Wholesale Distributors Association (KWDA)

Member, GLI Business Competitiveness Committee

Member, GLI Tax Reform Task Force

Assistant Editor, Journal of Multistate Taxation and Incentives

Founding Leader, [give] 502

Board Member, Surgery on Sunday, Inc., 2015-2017

Member, Southwestern Ohio Tax Institute Planning Committee, 2014-2015

Member, Louisville Sports Commission Athletic Booster, 2015

Secretary & Director, YPAL Cares Board, 2013-2015

Chair, Kentucky Bar Association Tax Section, 2013-2014

Secretary and General Counsel, Young Professionals Association of Louisville (YPAL), 2012-2013

Chair, YPAL Legal Committee, 2012-2013

Vice Chair, Kentucky Bar Association Taxation Section, 2011-2012

Chair, Louisville Bar Association Taxation Section, 2012

Member, American Bar Association

Civic Activities

Civic & Charitable Organizations

American Heart Association, Leaders for Life Member

Secretary, NBA2Lou Board

[give] 502

Surgery on Sunday-Louisville, Inc., 2015 – 2017

Leadership Louisville Ignite Graduate, Fall 2015

Focus Louisville, Class of 2013 (Leadership Louisville Center)

St. Mary’s Center

Former Intern for the Kentucky Senate President, 2006 Special Session and 2007 Regular and Special Sessions

Firm Committees

Daniel serves or has served in the following leadership role(s) at Frost Brown Todd:

Technology and Innovation Committee

Presentations

Daniel was invited to speak at the following events:

Presenter, “Maximizing State and Local Tax Benefits for the Distilling Industry,” ADI 2021 Craft Spirits Conference, August 2021

Presenter, “Sales and Use Tax in Kentucky” Lorman Online Webinar, August 11, 2021

Presenter, “Tax and Legal Issues Impacting Tech and Innovation Business,” Indiana Chamber of Commerce Business Tax Conference, October 28, 2020

Presenter, “Business Tax Implications of the CARES Act and COVID-19,” Indiana Chamber of Commerce HR Conference, April 22, 2020

Presenter, “COVID-19 Help: Federal Income Tax Provisions Within The CARES Act,” Greater Louisville, Inc. Virtual Event, April 9, 2020

Presenter, “Tax Incentives – What Does Kentucky Have to Offer, and How Do I Get and Use Them?” Kentucky Chamber of Commerce Tax Conference, November 13, 2019

Presenter, “SALT (State and Local Tax) – Why an Estate Planner Should Care,” USLFG Estates and Trusts Meeting, November 7, 2019

Presenter, “Opportunity Lies Within Kentucky SALT Benefits for Pollution Control Facilities & Equipment,” Kentucky Chamber Annual Environmental Conference, March 9, 2018

Presenter, “Update on Tax and Legal Issues Impacting Indiana Tech and Innovation Business,” Indiana Tax Summit, August 10, 2018

Presenter, “Kentucky Tax Reform: Implications & Effect on the Manufacturing Industry,” Kentucky Association of Manufacturers Webinar, August 9, 2018

Presenter, “Sales and Use Tax in Kentucky,” Lorman Webinar, July 11, 2018

Presenter, “2018 Kentucky Tax Reform,” Independent SALT Alliance 2018 Summer Meeting, Denver, Colorado (June 2018)

Presenter, “Tobacco, Alcohol and Other Excise Taxes,” Independent SALT Alliance Webinar, May 25, 2017

Presenter, “Sales and Use Tax in Kentucky,” Lorman Webinar, September 28, 2017

Presenter, “Kentucky 2016 Update – Recent Tax Developments,” Independent SALT Alliance Summer Meeting, Greenbrier, West Virginia (June 2016)

Presenter, “Tax in the Bluegrass – Federal and Kentucky Tax Update and Developments,” Kentucky Bar Association Annual Convention, June 18, 2015

Major Publications

Daniel is an author or contributor to the following publications:

“Barrel of SALT Benefits & Incentives for the Bourbon, Beer and Other Alcoholic Beverages Industry,” Journal of Multistate Taxation and Incentives, Thomson Reuters, December 2021

“Between the Hashes: Developments in State Taxation and Incentives for Cryptomining,” Journal of Multistate Taxation and Incentives, Thomson Reuters, August 2021

“Solar and SALT – Sunshine is Making Hay,” Journal of State Taxation, CCH Incorporated, Fall 2021

“Burning Questions for the Tobacco Product Industry as it Deals with Increased and Evolving Tax, Regulation, Registration and Licensing Issues,” Journal of Multistate Taxation and Incentives, Volume 31, Number 02, (a Thomson and Reuters/Tax & Accounting publication), May 2021

“Power Play – Emergence of Solar and Other Advancements in Energy Technologies May Light Up Old Manufacturing-Based SALT Benefits,” Journal of Multistate Taxation and Incentives, Volume 30, Number 06, (a Thomson and Reuters/Tax & Accounting publication), September 2020

“Not Registered in All States You Operate – What’s the Big Deal? Sometimes it Can Be.“ Journal of Multistate Taxation and Incentives (a Thomson Reuters/Tax & Accounting publication), June 2020

“Wait, They Can Do That? The Perils of Policy Changes by Departments of Revenue,” Journal of Multistate Taxation and Incentives (a Thomson Reuters/Tax & Accounting publication), Volume 29, Number 10, February 2020

“You Down with CBD? Yea You Know Me—States Look to Incentivize and Tax Growing Hemp Industry,” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 29, Number 7, October 2019

“Marketplace Facilitator Collection Requirements Will Lead to New Strategies, Complications, and Disputes,” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 29, Number 4, July 2019

“I’ve Got Trust Issues – Are Nonresident Trusts the New Nexus Fight?” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 28, Number 8, November/December 2018

“Kentucky Tax Reform: An Overview,” IPT Insider, September 2018

“Southern Indiana State and Local Tax News – Online Sales Tax Goes Into Effect,” One Southern Indiana’s The One Weekly, August 21, 2018

“Southern Indiana State and Local Tax News – Indiana Tax Legislation & Amnesty,” One Southern Indiana’s The One Weekly, June 12, 2018

“Kentucky Tax Reform – What the Heck Happened?” Louisville Bar Association’s Bar Briefs, June 2018

“Southern Indiana State and Local Tax News – KY Tax Reform Passes,” One Southern Indiana’s The One Weekly, June 5, 2018

“Kentucky Tax Reform – Big Changes For The Business Community,” www.GreaterLouisville.com, May 22, 2018

“Indiana’s new sales and use tax guidance on construction materials,” Indiana Builder News, January/February 2018

“Set My Captive Free – The Fight Over Captive Insurance Tax Benefits Rages On,” Lexis® Federal Tax Journal Quarterly, September 2017

“What Can Green Do For You? Kentucky’s Broad State and Local Tax Benefits for Pollution Control Facilities & Equipment,” Northern Kentucky Bar Association Journal, August 2017