With his local and national recognitions, Mark is a highly sought-after attorney resident in the firm’s Louisville office where he leads the firm’s Tax, Benefits and Estates Practice Group andย practices in the areas of state, local and federal tax, tax controversy and litigation, and economic development/incentives.
In small matters as well as in “bet the company” situations, Mark has assisted his clients in avoiding hundreds and hundreds of millions of dollars in improperly asserted tax obligations and securing hundreds of millions in refunds and credits. His successes have lead to a national reputation as a practitioner and as a thought leader in State Taxation. He is a go-to advisor on State and Local Taxes in this part of the Country. With more than 30 years of private practice experience, Mark has on a local, regional and national level successfully counseled and advocated in well more than a thousand federal, state and local tax matters, cases and planning/transactions involving multiple types of businesses, entities, trusts and individual taxpayers. He has also represented more than 110 members of the past and present Fortune 500.
Applying creativity, experience and work ethic, Mark serves his clients daily on all elements of state, local and federal taxation as well as civil/criminal tax controversy/litigation, business law, gaming law, economic development and incentives, tax-related governmental relations and bankruptcy taxation, with significant experience in the manufacturing space, and the automotive and maritime industries.
As a thought leader on taxation, over the years Mark has moderated, presented or spoken at more than 270 seminars and conferences sponsored by various organizations, including the Council on State Taxation, American, Kentucky and Louisville Bar Associations, Institute for Professionals in Taxation, Hartman SALT Forum, Southeastern Association of Tax Administrators, NYU Advanced SALT Conference, TEI and many more organizations.
University of Cincinnati, College of Law, J.D., 1988
Xavier University, Williams College of Business, B.S.B.A., Finance, 1985
Kentucky Supreme Court, 1988
U.S. District Court, Western District of Kentucky, 1988
United States Tax Court, 1988
U.S. District Court, Eastern District of Kentucky, 1989
U.S. Court of Federal Claims, 1989
U.S. Court of Appeals for the Sixth Circuit, 1989
U.S. District Court, Northern District of Illinois, 1990
U.S. Supreme Court, 1995
U.S. District Court, Southern District of Indiana, 2000
U.S. Court of Appeals for the Eleventh District, 2006
The Best Lawyers in Americaยฎ, both in Tax Law and in Litigation & Controversy โ Tax, 2003-2022 (including 20-year award)
The Best Lawyers in Americaยฎ, Louisville Litigation and Controversy โ Tax โLawyer of the Yearโ, 2016, 2018, 2022
Selected for inclusion in Kentucky Super Lawyersยฎ, 2007-2022, Administrative Law, Business/Corporate Law, & Taxation Law
Louisville Business Firstโsย โ20 People to Know in Economic Development,โ 2017
State Tax Notesย 2015 โPractitioner of the Yearโ Recipient, December 2015
State Tax Notesย 2013 โPersons of the Yearโ Recipient, December 2013
Twenty-plus year recipient of Peer-Rated โAVโ Rating, Martindale-Hubbell Legal Publishingยฎ in Taxation and Litigation-Taxation practice areas
Louisville Magazine, Top Lawyers,ย 2006-2016
Legal Leadersย 2013 Recipient
Fellow of the American College of Tax Counsel (ACTC), Elected in 2008
Profiled in theย Tax Intelligence Report,ย August 2008
Recognized in multipleย editions ofย Whoโs Who in America-Law, National Directory of Whoโs Who of Executives and Professionals, Whoโs Who Among American Law Students, National Deanโs List, Whoโs Who in the World and Whoโs Who Legal USA: Corporate Tax
Chair, Kentucky Lottery Corporation Board of Directors, 2016-Present; Vice-Chair and Director 2005-2008
Georgetown Law Advanced State and Local Tax Institute, Advisory Board Member (2019-2021)
American Bar Association, Section of Taxation, Committee on State & Local Taxes, Chair (2019-2021)/past multi-term Vice-Chair of Committee on State and Local Taxes, 2013-present
Member of Gov. Matt Bevin (R) Transition Team Steering Committee and Chair, Justice and Public Safety Cabinet Transition Team, 2015
State Tax Notesย (Tax Analysts), Advisory Board Member
Institute for Professionals in Taxationโsย 2016-2019ย Income Tax Symposium Planning Committee
American Bar Association/Institute for Professionals in Taxation 2016-2021 Advanced Sales Tax Conference Planning Committee
Kentucky Chamber of Commerce, Board of Directors
Republican National Lawyers Association
Multistate Tax Reportย (Bloomberg BNA Tax Management), Advisory Board Member
Bloomberg BNA Multistate Tax Advisory Council Member
Journal of State Taxationย (CCH, a Wolters-Kluwer Business), Advisory Board Member
Multistate Corporate Tax Guideย (CCH, a Wolters-Kluwer Business), Advisory Board Member
Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee, Advisory Board Member
Paul J. Hartman/Vanderbilt University School of Law State and Local Tax Forum, Advisory Board, Member
Kentucky Correspondent and Contributorย for Tax Analystโsย State Tax Notes, 1992-present
Generalย Editor for State of Kentucky, LexisNexisย Tax Practice Insights
Practitioner Commentator, CCH/Thomson Reuters Kentucky State Tax Reporter
National Association of State Bar Tax Sections (NASBTS), past Executive Committee Member, Past Chair and Past President
American Bar Association, Section of Taxation, Committee on State and Local Taxes, State and Local Tax Transparency Task Force
SEATA (Southeastern States Tax Administrators Association), Past Vice-Chair and Chair of SEATA Industry Council
National Association of Property Tax Attorneys (NAPTA), Kentucky Delegate
Council on State Taxation (COST)
Kentucky Bar Association (Section of Taxation, including past service as Chair and other leadership positions, including Liaison to the Kentucky Society of CPAs)
Louisville Bar Association (Section of Tax, including past service as Chair and other leadership positions and service for Louisville Bar Foundation as well as Louisville Bar Center)
Independent SALT Alliance (ISA),ย Firm Representative
US Law Group, Tax Committee
Kentucky Chamber of Commerceย andย Greater Louisville, Inc. (GLI),ย including service on various fiscal, policy and taxation committees
Georgetown University, Advanced State & Local Tax Institute, Advisory Board
Tax,ย Benefits and Estatesย Practice Groupย Leader
Tax and Incentives Teams Leader
Compensation Committee
Finance Committee
Benefits/Retirement Committee
Strategic Planning Committee
Public Policy Committee
Member Personnel, Past Member
Advancement Committee, Past Member
Presenter, โItโs All About the Words:ย Statutory Construction,โ 28th Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee, October 2021
Speaker, โAnd Iโll Huff, and Iโll Puff, and Iโll Blow Your [Argument] Down, Statutory Construction โ The Foundation of a Persuasive Tax Argument,โ ABA/IPT Advanced Tax Seminars, March 18, 2021
Speaker, โMergers and Acquisitions:ย Transfer Taxes in the Purchase or Sales of a Business,โ ABA/IPT Advanced Tax Seminars, March 16, 2021
Moderator, โHow Does Kentuckyโs Economy Rebound From COVID-19?โ Kentucky Chamber of Commerce Webinar, A Responsible Plan for Return to Work Series (April 23, 2020)
Speaker, โCOVID-19 and the path ahead,โ ACG Kentucky Virtual Town Hall Meeting (April 21, 2020)
Presenter, โ2020 Tax Filing, Payment & Refund Deadlines,โ ABA Section of Taxationโs Tax Implications of COVID-19 Webinar Series (April 14, 2020)
Speaker, โUnderstanding the CARES Federal Stimulus,โ Northern Kentucky Chamber of Commerce Webinar (March 27, 2020)
Presenter, โHot Topics โ East of the Mississippi,โ COST 2020 Advanced Sales Tax Conference and Audit Session, Las Vegas, Nevada (February 2020)
Moderator, โTrends in Statutory Interpretation in State Tax Cases,โ ABA Section of Taxation Midyear Meeting, Boca Raton, Florida (January 2020)
Presenter, โThe Art of the Deal โฆ How to Ethically negotiate Rulings & Agreements,โ 29thย Annual Ohio Tax Conference, Columbus, Ohio (January 2020)
Presenter, โVoluntary Disclosure Agreements (VDAs), Amnesty Programs and Back Channel Efforts โ What is the Best Tool to Move Forward?โ 29thย Annual Ohio Tax Conference, Columbus, Ohio (January 2020)
Special Reporter, โKentucky Tax Developments โ 2019 Year In Review,โ NYU School of Professional Studies 38thย Institute on State and Local Taxation, New York, New York (December 2019)
Presenter, โCombined and Unitary Reporting,โ 26thย Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2019)
Presenter, โAudit Management & Defense in Practice,โ IPT Sales Tax 2019 Symposium, Orlando, Florida (September 2019)
Presenter, โCentral Property Tax Assessment โ A Bygone Practice?โ 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)
Presenter, โWayfair and its Impact on Income Tax Nexus,โ 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)
Presenter, โPart I & II โ Sales and Use Tax Audit Notice In Hand โ Help!โ 2019 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2019)
Presenter, โPenalties, Penalties, Penalties โ Are There Ways to Mitigation Them?โ COST 2019 Sales Tax Conference and Audit Session, Atlanta, Georgia (February 2019)
Presenter, โMandatory Combined Reporting โ Are We Living In a Unitary World?โ 28th Annual Ohio Tax Conference, Columbus, Ohio (January 2019)
Moderator, โMurphy v. NCAA:ย Implications for State and Local Taxation,โ ABA Section of Taxation 2019 Midyear Meeting, New Orleans, Louisiana (January 2019)
Special Reporter, โWhatโs Happening Everywhere Today,โ NYU School of Professional Studies 37th Institute on State and Local Taxation, New York, New York (December 2018)
Presenter, โState Implications of Federal Tax Reform,โ 67th Annual Tulane Tax Institute, New Orleans, Louisiana (October 2018)
Presenter, โSoutheastern Update โ Hot Topics in High Cotton,โ 25th Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2018)
Presenter, โThe Year in Review,โ IPTโs 2018 Sales Tax Symposium, Indian Wells, California (September 2018)
Presenter, โKentucky Tax Reform:ย Implications & Effect on the Manufacturing Industry,โ Kentucky Association of Manufacturers Webinar (August 9, 2018)
Panelist, โSignificant Cases in the Southeast and Around the Country,โ 68th Annual SEATA Conference, Nashville, Tennessee (July 2018)
Presenter, โTurning Back Time โ How Far and What to Do With Omitted Property,โ 42nd IPT Annual Conference, Vancouver, British Columbia (June 2018)
Panelist, โManufacturing Audit Issues in the Southeast โ Panel of Experts Answer Your Questions,โ IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)
Presenter, โSALT Credits & Incentives for Manufacturers in the Southeast:ย Kentucky,โ IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)
Presenter, โMTC VDA Program โ Online Marketplace Seller Voluntary Disclosure Initiative,โ IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2018)
Presenter, โSALT Impact of Federal Tax Reform,โ ABA Section of Taxation 2018 Joint Fall Meeting, San Diego, California (February 2018)
Presenter, โVDAs, Amnesty Programs, Offers in Compromise and Back Channel Efforts โ And The Best Tool to Move Forward Is?โ 27th Annual Ohio Tax Conference, Columbus, Ohio (January 2018)
Special Reporter, โWhatโs Happening Everywhere Today,โ NYU School of Professional Studies 36th Institute on State and Local Taxation, New York, New York (December 2017)
Presenter, โEthical and Privilege Concerns in The World of Tax Outsourcing,โ IPT Income Tax Symposium, Chicago, Illinois (November 2017)
Presenter, โNegotiating Abatements vs. Incentive Awards,โ IPT 41st Annual Property Tax Symposium, Indian Wells, California (November 2017)
Presenter, โTop 10 Things to Always Do in A Property Tax Dispute,โ COST 2017 48th Annual Meeting, Orlando, Florida (October 2017)
Presenter, โKISS:ย Tax Ramifications of Damages,โ 2017 NARTC Fall Meeting, La Jolla, California (September 2017)
Presenter, โThe Year in Review,โ IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)
Presenter, โNasty States,โ IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)
Moderator, Policy Makersโ Perspective Panel, Kentucky Chamber of Commerce Tax Summit, Lexington, Kentucky (September 2017)
Instructor, Brief-Writing Workshop, Multistate Tax Commission 50th Annual Meeting, Louisville, Kentucky (July 2017)
Presenter, โVoluntary Disclosures & Amnesty Programs,โ IPT 41st Annual Conference, Charlotte, North Carolina (July 2017)
Presenter, โBig Easy Income Tax Brawl,โ 67th Annual Southeastern Association of Tax Administrators (SEATA) Conference, New Orleans, Louisiana (July 2017)
Moderator, โCredit for Sales/Use Tax Paid to Other States,โ ABA Section of Taxation 2017 May Meeting, Washington, D.C. (May 2017)
Moderator, โThe Annual Big Easy Brawl,โ 2017 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2017)
Presenter, โKentucky Litigation and Tax Case Update,โ KyCPA State Tax Conference, Louisville, Kentucky (November 2016)
Presenter, โPrior Kentucky Tax Reform Initiatives,โ Kentucky Chamber of Commerce โBoot Camp,โ Frankfort, Kentucky (November 2016)
Moderator, โSALT Strategy,โ 2016 IPT Income Tax Symposium, Tucson, Arizona (November 2016)
Presenter, โManufacturing vs. Service.ย Why It Matters,โ 23rd Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2016)
Presenter, โBest Practices:ย How to Make Sure Your Contracts Are Written to Cover Tax Considerations,โ COSTโs 47th Annual Meeting, Las Vegas, Nevada (October 2016)
Presenter, โProtecting Privileged Tax Information and Avoiding Waiver,โ Direct Energy CLE, Houston, Texas (August 2016)
Presenter, โNavigating Audits from Both Perspectives,โ 66th Annual Southeastern Association of Tax Administrators (SEATA) Conference, Asheville, North Carolina (June 2016)
Presenter, โManufacturing Property Taxes Version 2.0:ย Will Recent Policy Changes Help or Hurt Your Business?โ IPT 40th Annual Conference, Traverse City, Michigan (June 2016)
Presenter, โEquitable Tax Doctrines โ Equity Based Exceptions to Assert When Pursuing Barred Tax Refunds,โ Independent SALT Alliance (ISA) Summer Meeting, Greenbrier, West Virginia (June 2016)
Presenter, โHandling Difficult Audits and Preparing for Potential Litigation,โ 2016 ABA/IPT Advanced Sales Tax Seminar, New Orleans, Louisiana (March 2016)
Presenter, โSunlight as a Disinfectant versus the Possible Perils of Government in a Fishbowl:ย Transparency in Tax Administration and the Role of the Tax Department,โ ABA Section of Taxation 2016 Midyear Meeting, Los Angeles, California (January 2016)
Presenter, โWazzup in Alternative Apportionment and Efforts to Stop Its Use,โ 25th Annual Ohio Tax Conference, Columbus, Ohio (January 2016)
Presenter, โWhy Canโt We Be Friends?โ Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)
Presenter, โState and Local Tax Forum Southeast States Update โ Kentucky,โ Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)
Moderator, โAlternative Tax Controversies,โ ABA Section of Taxation 2015 Joint Fall Meeting, Chicago, Illinois (September 2015)
Presenter, โEconomic Obsolescence & Valuation,โ Southeastern Association of Tax Administrators (SEATA) 65th Annual Conference, Atlanta, Georgia (July 2015)
Presenter, โAll Hands on Deck:ย The Marketplace Fairness Act,โ IPT 39th Annual Conference, San Diego, California (June 2015)
Presenter, โMinimizing Risk in Economic Development Incentive Projects,โ Lorman Education Services, Live Webinar (April 2015)
Presenter, โProtecting Privileged Information and Avoiding Waiver,โ Independent SALT Alliance (ISA) Winter Meeting, New Orleans, Louisiana (January 2015)
Presenter, โProtecting Privileged Information and Avoiding Waiver,โ 24th Annual Ohio Tax Conference, Columbus, Ohio (January 2015)
Presenter, โKentucky State and Local Tax Update,โ Ohio CPAs Southwest Ohio Tax Update, Fairfield, Ohio (January 2015)
External Publications
Co-author,ย Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, Kentucky Chapter, American Bar Association (2022)
โKentucky House Republicans Propose Income Tax Phaseout,โ Tax Analystsโ State Tax Notes (March 2, 2022)
Co-author, โContinuing to Pull Back the Curtain on Federal Relief Abuses,โ Prattโs Government Contracting Law Report (February 2022)
โHereโs to a Great 2022,โ Board Briefs, State Tax Notes (December 16, 2021)
Co-author, โFeds pursue fraud claims against PPP recipients,โ Midsouth Employment Law Letter, Vol. 2, No. 9 (September 2021)
โSolar and SALT โ Sunshine is Making Hay,โ Journal of State Taxation, CCH Incorporated, Fall 2021
โHasta La Vista, 2020โ Board Briefs, State Tax Notes (December 21, 2020)
Co-author,ย Sales and Use Taxes:ย Kentucky, Practical Law (Thompson Reuters) 2020
โA Tax Tiger at Heart,โ Board Briefs,ย Tax Notes Stateย Advisory Board Members honor the late Supreme Court Justice Ruth Bader Ginsburg (October 1, 2020)
Co-author,ย Property Tax Deskbook, Kentucky Chapter, American Bar Association, inception-2020
โWow โ We Are Living It!โย Farewell 2019, Hello 2020!,ย State Tax Notesย (December 16, 2019)
Co-author,ย Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, Kentucky Chapter, American Bar Association (2019)
Co-author,ย Sales and Use Taxes:ย Kentucky, Practical Law (Thompson Reuters) (2019)
Co-Author, University of Kentucky/CLE Monograph โChapter 13: Taxation of LLCs: State and Local Tax Issues,โย Limited Liability Companies in Kentucky, 4th ed. (2019)
โSunscreen Helps to Prevent Burn From Sunshine,โย Stateย Tax Notesย ย (June 24, 2019)
โGILTI, or Not GILTI, That Is the Question!โย Stateย Tax Notesย (March 18, 2019)
โKentucky Tax Reform:ย An Overview,โย IPT Insiderย (September 2018)
โKentucky Tax Reform:ย An Overview,โย Journal of State Taxation, a Wolters Kluwer Publication (Fall 2018)
โKentucky Tax Reform:ย An Overview,โย IPT Insider, a publication ofย Institute for Professionals in Taxation (September 2018)
โIs Kentuckyโs Tax Reform Dead on Arrival?โย Law 360, July 19, 2018
โTax Reform in Kentucky:ย What it Means for You,โย Kentucky Chamber News, May 2018
โHow Kentucky Changed Its Nearly 100-Year-Old Tax Structure,โย Law 360, June 6, 2018
โRetroactive?ย Only Time Will Tell,โ Board Briefs,ย State Tax Notes, March 26, 2018
โIn Memoriam:ย Chris Bergin,โย Letter To The Editor,ย State Tax Notes, December 11, 2017
โTodayโs Good, the Bad and the Ugly of Coal Taxation,โย Journal of State Taxationย (Summer 2017)
โHittinโ the Trifecta and SALT,โ Bloomberg BNAโsย Daily Tax Reportย (May 5, 2017)
โHow Would Federal Tax Reform Affect the States?โย State Tax Notes (April 17, 2017)
โFederal Matters of SALT Significance โย Quill,โย State Tax Notesย (January 3, 2017)
โTax reform without the locals isnโt reform at all,โย Louisvilleย Business Firstย Op-Ed piece (October 21, 2016)
Sales and Use Taxes:ย Kentucky, Practical Law (Thompson Reuters) (2016)
โTransparency and SALT,โย Best Lawyers Business Editionย (Summer 2016)
โKentuckyโs Elusive Single Sales Factor,โย IPT Insider Reportย (November 2015)
โLife Is All About Taxes,โย State Tax Notesย Op-Ed piece (September 30, 2015)
Media Commentary
“Kentucky Measure Phasing Out State Income Tax Heads to Governor,โ Bloomberg Taxโs Daily Tax Report: Stateยฎ (March 20, 2022)
“Kentucky Governor Vetoes Entire Revenue Bill, Including Its Income Tax Cut,โ Tax Analystsโ State Tax Notes (April 12, 2022)
โKentucky House Approves Personal Income Tax Phase-Out,โ Bloomberg Taxโsย Daily Tax Report: Stateยฎ (March 4, 2022)
โKy. Bill Would Offer Tax Amnesty, Outsource To Private Firm,โ Law360 Tax Authority, a LexisNexisยฎ Company (January 7, 2022)
โKentucky Tax Appeals Law Nixes Bond Requirement for Challengers,โ Bloomberg Taxโsย Daily Tax Reportยฎย (April 6, 2021)
โMore Focus on Publication of Kentucky DOR Rulings With Proposed Bill,โ Tax Analystsโย State Tax Notesย (February 4, 2021)
โSupreme Court Rejects Ohio CAT Assessment Challenge,โ Tax Analystsโย State Tax Notesย (October 6, 2020)
โKentucky Governor Abolishes Claims Commission, Reinstates Board of Tax Appeals,โ Tax Analystsโย State Tax Notesย (September 8, 2020)
โSmall Businesses Could Suffer From Kentucky Tax Appeal Overhaul,โ Bloomberg Taxโsย Daily Tax Reportยฎย (September 8, 2020)
โKy. Gov. Creates New Tax Board, Dissolves Commission,โย Law360 Tax Authority, a LexisNexisยฎ Company (September 4, 2020)
โVolunteerism In Pa. And Digital Ads in NY:ย Salt In Review,โย Law360 Tax Authority, a LexisNexisยฎ Company (April 24, 2020)
โKentucky Legislature Overrides Veto of Partnership Audit Bill,โ Tax Analystsโย State Tax Notesย (April 17, 2020)
โTax Break for Breweries, Distilleries Vetoed by Kentucky Governor,โ Bloomberg Taxโsย Daily Tax Reportยฎ (April 13, 2020)
โKentucky Legislature Passes Partnership Audit Bill,โ Tax Analystsโ State Tax Notesยฎ (April 6, 2020)
โ$2 trillion stimulus bill:ย What local business leaders need to know,โย Louisville Business First (March 27, 2020)
โUnemployed workers in Louisville eager for $1,200 coronavirus bailout checks,โย Courier-Journal.com (March 25, 2020)
โKentucky Tax Talk:ย What 3 Bills Show About Governorโs Plans,โย Law360 Tax Authority, a LexisNexisยฎ Company (February 20, 2020)
โKentucky Plans to Nearly Double Auditors to Hike Tax Collections,โ Bloomberg Tax’sย Daily Tax Report:ย Stateยฎ (February 12, 2020)
โThe Year in Courts,โ Tax Analystsโย State Tax Notesย (December 30, 2019)
โKentucky Tax Talk:ย A New Governorโs New Tax Ideas,โย Law360 Tax Authority, a LexisNexisยฎ Company (December 17, 2019)
โMTC Work Group to Discussย Finniganย and P.L. 86-272,โย Stateย Tax Notes (October 31, 2019)
โKentucky Tax Talk:ย What Governor Candidates Would Change,โย Law360 Tax Authority, a LexisNexisยฎ Company (October 18, 2019)
โKentucky DOR Updates Private Letter Ruling Procedures,โ Bloomberg Taxโsย Daily Tax Report:ย Stateยฎ (July 30, 2019)
โKentucky DOR to Publish Redacted Letter Rulings,โ Tax Analystsโย Tax Notes (July 29, 2019)
โKy. Tax Agency To Release Private Letter Rulings, As Ordered,โย Law360 Tax Authority, a LexisNexisยฎย Company (July 26, 2019)
โKentucky Judge Sets Deadline for DOR to Release Rulings,โ Tax Analystsโย Tax Notes (July 19, 2019)
โStates Will Go To Wayfair-Like Biz Tax Standard, Panelists Say,โย Law360 Tax Authority, a LexisNexisยฎย Company (July 16, 2019)
โRent-A-Centerโs Damage Waivers Not Taxable, Ky. Panel Says,โย Law360 Tax Authority, a LexisNexisยฎ Company (July 12, 2019)
โKentucky Overhauling Tax Ruling Releases After Lawsuit,โย Law360 Tax Authority, a LexisNexisยฎ Company (June 25, 2019)
โKentucky Voters Set Up a Showdown Over Teachers, Trump, Abortion,โ Bloomberg BNAโsย Bloomberg Government (May 22, 2019)
โTax Policy in an Age of Cynicism,โ Tax Analystsโย Tax Notes (May 13, 2019)
โKentucky Supreme Court Wonโt Reconsider Tax Transparency Opinion,โ Tax Analystsโย Tax Notes (April 19, 2019)
โKy. Justices Wonโt Revisit Order Making Tax Rulings Public,โย Law360 Tax Authority, a LexisNexisยฎย Company (April 18, 2019)
โKentucky Governor Signs Cleanup, Transparency Bill,โ Tax Analystsโย Tax Notes (April 15, 2019)
โKy. Quickly Dissolves Public Records Shield For Tax Guidance,โย Law360 Tax Authority, a LexisNexisยฎย Company (April 10, 2019)
โThe Importance of Transparency in Government,โ Tax Analystsโย Tax Notes (April 8, 2019)
โKentucky Legislature Passes Cleanup, Transparency Bill,โ Tax Analystsโย Tax Notes (April 1, 2019)
โIn Reversal, Ky. Legislators Vote To Make Tax Rulings Public,โย Law360 Tax Authority, a LexisNexisยฎย Company (March 29, 2019)
โAnother Round of Tax Tweaks Clears Kentucky Legislature,โย Bloomberg Taxโsย Daily Tax Report:ย Stateยฎ, (March 29, 2019)
โNew Ky. Law Excludes Tax Rulings From Public Record Requests,โย Law360 Tax Authority, a LexisNexisยฎ Company (March 27, 2019)
โKy. To Tax Marketplace Facilitators, Give Banks A $56M Break,โย Law360 Tax Authority, a LexisNexisยฎย Company (March 26, 2019)
โKentucky Legislature Deals Setback to Transparency,โ Tax Analystsโย Tax Notes (March 25, 2019)
โKentucky Legislature Passes Bank Franchise Tax Repeal, Marketplace Provisions,โ Tax Analystsโย Tax Notes (March 18, 2019)
โKentucky lawmakers secretly approved a loophole to hide tax documents from the public,โย Lexington Herald Leader (March 15, 2019)
โKentucky Bill Would Mandate Marketplace Sales, Use Tax Collection,โย Law360 Tax Authority, a LexisNexisยฎย Company (March 13, 2019)
โKentucky House Passes Tax Overhaul Cleanup, Marketplace Bill,โ Tax Analystsโย State Tax Today (February 25, 2019)
โKentucky Businesses Seek Repeal of โRushedโ Income Tax,โ Bloomberg Taxโsย Daily Tax Report:ย Stateยฎ (January 30, 2019)
โBetting Case Looms Large For State Taxation, Specialist Says, 2019 Law360 18-167,โย Law360 Tax Authority, a LexisNexisยฎย Company (January 18, 2019)
โKy. Nixes $1.35M Refund Bid In Combined Reporting Appeal,โย Law360 Tax Authority, a LexisNexisยฎ Company (January 11, 2019)
โNoteworthy State High Court Battles:ย SALT In Review,โย Law360 Tax Authority, a LexisNexisยฎ Company (November 9, 2018)
โKy. High Court Says Tax Final Rulings Are Public Docs,โย Law360 Tax Authority, a LexisNexisยฎย Company (November 5, 2018)
โKentucky Supreme Court Affirms Tax Transparency Opinion,โ Tax Analystsโย State Tax Today (November 2, 2018)
โTax Protest Orders Public in Kentucky After Court Split,โ Bloomberg Taxโsย Daily Tax Report:ย Stateยฎ (November 1, 2018)
โMore States Move To Combined Reporting Despite Biz Pushback,โย Law360 Tax Authority, a LexisNexisยฎ Company (August 21, 2018)
โGILTI Considered Nontaxable Income by Kentucky DOR,โ Tax Analystsโย State Tax Today (August 17, 2018)
โIs Kentuckyโs Tax Reform Dead On Arrival?โย Law360 Tax Authority, a LexisNexisยฎ Company (July 19, 2018)
โKy. Tells Remote Sellers To Prepare For Tax Remittance,โย Law360 Tax Authority, a LexisNexisยฎย Company (June 28, 2018)
โAttorneys React To Ruling In South Dakota V. Wayfair,โย Law360 Tax Authority, a LexisNexisยฎย Company (June 21, 2018)
โHow Kentucky Changed Its Nearly 100-Year-Old Tax Structure,โย Law360 Tax Authority, a LexisNexisยฎ Company (June 6, 2018)
โKentucky Businesses Not Keen on New Combined Reporting Requirement,โ Tax Analystsโย State Tax Today (April 30, 2018)
โThe Good, Bad And Confusing:ย This Weekโs SALT In Review,โย Law360 Tax Authority, a LexisNexisยฎ Company (April 20, 2018)
โKentucky Legislature Overrides Veto of Tax Overhaul,โ Tax Analystsโย State Tax Today (April 17, 2018)
โKentucky Manufacturers, Telecoms Score Tax Tweaks Over Weekend,โ Bloomberg Taxโsย Daily Tax Report:ย State (April 17, 2018)
โKentucky Lawmakers Approve Tax Code Overhaul,โ Tax Analystsโย State Tax Today (April 4, 2018)
โKentucky Justices Focus on Taxpayer Privacy in Transparency Case,โ Tax Analystsโย State Tax Today (March 16, 2018)
โKentucky Issues FAQs on New Federal Lawโs Effect on State Taxes,โ Tax Analystsโย State Tax Today (January 22, 2018)
โMeet The Board,โ Tax Analystsโย State Tax Today (January 1, 2018)
โTransparency Advocates Urge Kentucky High Court to Affirm Appellate Ruling Against DOR,โ Tax Analystsโย State Tax Todayย (December 14, 2017)
โKentucky Tax Guidance Procedures Greeted With Cheers,โ Tax Analystsโย State Tax Today (December 1, 2017)
โKentucky DOR Says Final Rulings Excluded From Confidentiality Law Exceptions,โ Tax Analystsโย State Tax Today (October 18, 2017)
โSupreme Court May Take Up West Virginia Tax Credits Case,โ Bloomberg BNAโsย Daily Tax Reportย (September 20, 2017)
โTax Transparency โ Looking Through the Window,โ Tax Analystsโย State Tax Today (September 18, 2017)
โKentucky High Court to Mull If Tax Protest Orders are Public,โ Bloomberg BNAโsย Daily Tax Report (August 28, 2017)
โKentucky Supreme Court to Review Tax Transparency,โ Tax Analystsโย State Tax Today (August 23, 2017)
โCourts are Declining to Applyย Quillย to Variety of Taxes, Experts Say,โ Tax Analystsโย State Tax Today (July 13, 2017)
โKentucky Governor Seeks Expert Input for Tax Reform Recommendations,โ Tax Analystsโย State Tax Today (April 17, 2017)
โSpecial session an opportunity for holistic approach to tax reform, expert says,โ Pure Politics, Spectrum News (April 6, 2017)
โPaul H. Frankel, โthe Godfather of State and Local Tax,โ Dies at 80,โ Tax Analystsโย State Tax Today (March 1, 2017)
โKentucky Governor Vows Major Tax Reform in Legislative Session,โ Tax Analystsโย State Tax Today (February 10, 2017)
โKentucky Court of Appeals Orders DOR to Publish Final Rulings,โ Tax Analystsโย State Tax Today, January 17, 2017
โMeet the Board,โ Tax Analystsโย State Tax Today (January 3, 2017)
โKentucky Republicans Expect Major Tax Reform After Election Landslide,โ Tax Analystsโย State Tax Today (November 11, 2016)
โKentucky Court of Appeals Finds Pharmacy Property Wasnโt Overvalued,โ Tax Analystsโย State Tax Today (September 23, 2016)
โKentucky High Court Sides with Textbook Rental Company Chegg,โย Bloomberg BNA Tax Center (September 23, 2016)
โKentucky Supreme Court Declines to Hear DORโs Appeal on Personal Property Exemption,โ Tax Analystsโย State Tax Notes, (September 19, 2016)
โKentucky Governor Calls for Review of All Business Regs,โ Tax Analystsโย State Tax Notes (July 8, 2016)
โNorth Carolina Lawmakers Vote to Require DOR to Publish Private Letter Rulings,โ Tax Analystsโย State Tax Today (June 30, 2016)
โLetter From Distressed and Depressed Readers,โ Tax Analystsโย State Tax Today (June 21, 2016)
โKentucky Governor Signs Bill Distinguishing Effect of Tax Forms and Regs,โ Tax Analystsโย State Tax Today (April 12, 2016)
โMinnesota Joins Trend of States Proposing Tax Haven Legislation,โ Tax Analystsโย State Tax Today (March 30, 2016)
โWashington Tax Incentives:ย Development Tool or Bait-and-Switch Tactic?โ Tax Analystsโย State Tax Today (March 22, 2016)
โKentucky DOR Urges Court of Appeals to Bar Release of Letter Rulings,โ Tax Analystsโย State Tax Today (March 21, 2016)
โKentucky Practitioner Asks Court to Affirm Order Requiring Release of Final Rulings,โ Tax Analystsโย State Tax Today (March 14, 2016)
โTax Analysts Files Brief With Kentucky Court of Appeals in Transparency Dispute,โ Tax Analystsโย State Tax Today (March 14, 2016)
โCompanyโs Textbook Rentals Eligible for Exemption, Kentucky Appeals Court Affirms,โ Tax Analystsโย State Tax Today (March 8, 2016)
โKentucky Court of Appeals Says Rented Textbooks Are Exempt From Property Tax,โ Tax Analystsโย State Tax Today (March 8, 2016)
โKentucky Bill Would Implement Combined Reporting and Market-Based Sourcing,โ Tax Analystsโย State Tax Today (February 10, 2016)
โWorking Together โ the Good, the Bad, and the Ugly,โ Tax Analystsโย State Tax Today (February 2, 2016)
โStatesโ Combined Reporting Bills Likely Will Spark Debate,โ Tax Analystsโย State Tax Today (January 11, 2016)
โCourts Do Not Owe Deference to State Tax Board, Kentucky High Court Says,โ Tax Analystsโย State Tax Today (January 7, 2016)
โYear in Review:ย Practitioners โ Brett R. Carter and Mark F. Sommer,โ Tax Analystsโย State Tax Today, (December 21, 2015)
โKentucky Governor Appoints Former Chamber Board Member as New DOR Head,โ Tax Analystsโย State Tax Today (December 15, 2015
โPractitioner of the Year 2015,โ Tax Analystsโย State Tax Today (December 14, 2015)โState Files Brief With Ohio Supreme Court in Dispute Over Unauthorized Practice of Law,โ Tax Analystsโย State Tax Today, December 11, 2015
โNASCAR Asks Ohio Supreme Court to Reinstate Assessment Case,โ Tax Analystsโย State Tax Today (October 30, 2015)
โNASCAR Files Brief With Ohio Supreme Court Over the Unauthorized Practice of Law and BTA Jurisdiction,โ Tax Analystsโย State Tax Today (October 29, 2015)
โTax System Reform โ Part 1,โ Tax Analystsโย State Tax Today (October 28, 2015)
โKentucky Tax Board Exempts Streaming Video From Cable, TV Taxes,โ Tax Analystsโย State Tax Today (September 25, 2015)
โKentucky AG Says Property Tax Appeals Boards Must Comply With Open Meetings Act,โ Tax Analystsโย State Tax Today (August 26, 2015)
โKentucky Supreme Court:ย Natural Gas Producers Are Solely Responsible for Severance Taxes,โ Tax Analystsโย State Tax Todayย (August 25, 2015)
โThe Advantages of Independent State Tax Tribunals,โ Tax Analystsโย State Tax Today (July 22, 2015)
โKentucky Judge Declines Rehearing, Orders Attorney Fees in Disclosure Case,โ Tax Analystsโย State Tax Today (July 2, 2015)
โEquity Investor Tax Credits: Legislative Update,โ Tax Analystsโย State Tax Today (July 1, 2015)
โKentucky Supreme Court Dismisses Constitutional Challenge for Failure to Exhaust Administrative Process,โ Tax Analystsโย State Tax Today (June 15, 2015)
โWalgreens property-value lawsuit could cost Kentucky schools hundreds of millions of dollars,โย Herald-Leader, Lexington (February 15, 2015)
โKentucky Lawmakers Propose Changes to Interest, Penalties on Tax Payments,โ Tax Analystsโย State Tax Today (February 13, 2015)
โKentucky Lawmaker Introduces Taxpayer Bill of Rights,โ Tax Analystsโย State Tax Today (February 11, 2015)
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This article was originally published in Law360 Tax Authority. When the Louisville Metro Revenue Com...
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While the Kentucky General Assembly debates passing significant tax reform legislation during the 20...
February 25, 2022 | Blogs
Following the Tax Foundation and Kentucky Chamber of Commerceโs report published this winter detai...
February 11, 2022 | Blogs
While Kentucky local tax reform has been on the legislative agenda for decades in the Commonwealth, ...
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Kentucky Super Lawyersยฎ awarded 39 Frost Brown Todd attorneys with its top two recognitions of the ...
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The Kentucky Department of Revenue (the โDepartmentโ) administers the central assessment of all ...
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House Bill 176, introduced by Rep. Ken Fleming (R) on the first day of the 2022 Kentucky Legislative...
October 26, 2021 | Blogs
In our previous articles, we have considered various reporting and tax implications associated with ...
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On August 31, 2021, the Pandemic Response Accountability Committee (PRAC) released its report detail...
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This article was originally published inย Law360 Tax Authority. Kentucky’s sales and use tax e...
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In our previous article, we discussed the increasing problem of cybersecurity breaches resulting in ...
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In our December and February Kentucky Tax Talk articles, we covered what to watch for going into the...
April 30, 2021 | Blogs
While the development of solar and alternative energy continues to grow in the United States, with i...
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With a shorter than usual legislative session, an outstanding budget for the 2022 fiscal year, and s...
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In the wake of the COVID-19 pandemic, many businesses and government agencies have made changes to a...
February 10, 2021 | Blogs
Published reports suggest that many businesses, including HBO, Xerox, Garmin, ExecuPharm and several...
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When the federal government released its Paycheck Protection Program (PPP) in March 2020 as a part o...
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Recently, Bloomberg Tax & Accounting released its 2020 Trust Nexus Survey gathering statesโ va...
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President Trumpโs recent veto and the subsequent override aside, the National Defense Authorizatio...
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State legislatures, like the rest of us, could never have predicted how 2020 would unfold. Kentucky ...
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Super Lawyers, a Thomson Reuters business, awarded 40 Frost Brown Todd attorneys with its top two re...
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This article was originally published inย Law360 Tax Authority. On Aug. 31, Kentucky Gov. Andy Beshe...
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On August 31, 2020, Governor Andy Beshear signed an Executive Order to restructure the Public Protec...
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While the Paycheck Protection Program (PPP) created by the federal CARES Act in response to the COVI...
April 29, 2020 | Blogs
The commonwealthโs primary concerns have drastically changed since the start of the 2020 General A...
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While the CARES Act offers significant benefits to business owners in hard-hit industries, this comp...
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While the CARES Act offers significant benefits to business owners in hard-hit industries, this comp...
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As U.S. taxpayers grapple with impacts of the COVID-19 disruption, Congress continues to offer relie...
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In the wake of the coronavirus disruption, taxing authorities across the United States are adjusting...
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Following the U.S. Senateโs approval of the CARES Act granting federal aid in response to the COVI...
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The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...
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Following the November Kentucky gubernatorial election, and the start of a new administration, the n...
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In our October article, we discussed the 2019 Kentucky gubernatorial candidatesโ respective plans ...
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Super Lawyers, a Thomson Reuters business, awarded 47 Frost Brown Todd attorneys with its top two re...
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Introduction Tax legislation enacted this Spring and last in Kentucky is but the latest enhancement ...
October 23, 2019 | Blogs
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August 15, 2019 | Press Releases
Twenty-two earn additional โLawyer of the Yearโ title A total of 169 Frost Brown Todd (FBT) atto...
April 19, 2019 | Blogs
Kentucky taxpayers now have access to the stateโs Department of Revenue (DOR) tax rulings. The cas...
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As a part of the generational legislation on Kentucky tax passed last April via 2018 HB 486, the Gen...
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Frost Brown Todd (FBT) is honored to announce that 163 of the firmโs attorneys have been recognize...
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This article, authored by Frost Brown Todd's Mark Sommer, was originally published in Law360, and ...
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Frost Brown Todd is pleased to announce that 43 of its attorneys have been recognized in the 2018 ed...
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Frost Brown Todd is pleased to announce that 31 of its attorneys have been recognized in the 2017 ed...
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Frost Brown Todd (FBT) would like to congratulate the firmโs 168 attorneys recognized in the 2017 ...
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Frost Brown Todd is pleased to announce that 51 of its attorneys have been recognized in the 2016 ed...
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Frost Brown Todd (FBT) would like to congratulate the firmโs 175 attorneys recognized in the 2016 ...