Timothy J. Eifler

Tim is a Member in Stoll Keenon Ogden's Louisville office and has been with the firm since 1994. He serves as the chair of the Tax practice and is also a member of the Business Litigation practice with a focus on Appellate Law and Class Action. He is involved in all aspects of the firm's tax practice, but has concentrated in complex state and local tax planning, audit defense and federal, state and local tax controversies. A significant portion of Tim's practice has also focused on tax-motivated transactional matters and the negotiation and implementation of state and local tax incentives, including tax credits, wage assessments, sales and use tax refunds and property tax abatements.

Tim is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®, is listed in The Best Lawyers in America® for Tax Law, and is honored as a Kentucky Super Lawyer for his legal accomplishments in the field of Tax Law. In addition to handling matters before the federal, state and local taxing authorities, administrative tribunals and federal and state courts, he has represented clients before the Kentucky General Assembly on legislative matters. Tim's work includes drafting legislation and preparing comments for legislative hearings for various trade groups.

Tim is a member of the Louisville, Kentucky, Indiana, Tennessee, and American Bar associations. Since 1994, he has been involved with the taxation sections of the Louisville, Kentucky and American Bar Associations. He also finds time to give back to the community by serving on the Boards of Directors of various nonprofit organizations.

Recognition

• AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®

• Best Lawyers®, Lawyer of the Year, 2021

• Best Lawyers®, Tax Law, 2006-present

• Kentucky Super Lawyers® Honoree, 2010-2022

• Louisville Magazine Top Lawyer, Tax Law, 2007-2016

• Leadership Kentucky

Work Highlights

Municipal Law

Berger Family Real Estate, LLC v. City of Covington, et al., 464 S.W.3d 160 (Ky. App. 2015). Holding that the City of Covington, Kentucky’s decision to circulate a petition to form a management decision was not actionable until the requisite signatures were obtained and the City acted on the petition.

Related Practices: Tax

Library Taxing Districts

Campbell County Library Board of Trustees v. Charlie Coleman, et al; Kenton County Library Board of Trustees v. Garth Kuhhein, 475 S.W.3d 40 (Ky. App. 2015); (separate cases decided together) Holding library districts formed by petition when setting ad valorem (property) tax rates are governed by H.B. 44 but are limited by KRS 173.790 if they seek to set a rate that will raise revenue by more than four percent over the prior year.

Related Practices: Tax

911 Flat Fee

Greater Cincinnati/Northern Kentucky Apartment Assoc., Inc., et al. v. Campbell County Fiscal Court, 479 S.W.3d 603 (Ky. 2015). (Holding Campbell County’s 911 flat fee on occupied residential and commercial units was not an unlawful flat property tax but a lawful fee authorized by KRS 65.760(3).

Related Practices: Real Estate

Prepaid Wireless Service Charges

Virgin Mobile USA, L.P. v. Commonwealth of Kentucky ex rel. Commercial Mobile Radio Service Emergency Telecommunications Board v. Virgin Mobile USA, L.P., 448 S.W.3d 241 (Ky. 2014) Holding that CMRS service charges did not apply to prepaid wireless telecommunications prior to July 2006.

Related Practices: Tax

Deduction of Foreign Dividends

Caterpillar Inc. v. Indiana Dept. of State Revenue, 15 N.E.3d 1269 (Ind. 2014). Holding that Ind. Code § 6-3-2-12 did not authorize Caterpillar to deduct foreign dividends when calculating a net operating loss and such denial did not violate the dormant Commerce Clause of the U.S. Constitution.

Related Practices: Tax

Presumptive Abandonment Period

American Express Travel Related Services Company, Inc. v. Commonwealth of Kentucky, Kentucky Department of Treasury, et al., 730 F.3d 628 (6th Cir. 2013) Holding that the provisions of the 2008-2010 Executive Branch Budget Bill and subsequent legislation purporting to reduce the presumptive abandonment period for traveler’s checks from 15 years to seven years applied only to checks issued after their enactment but did not violate the Commerce Clause of the U.S. Constitution.

Related Practices: Tax

Personal Property Tax Protest

Department of Revenue, Finance and Administration Cabinet v. Cox Interior, Inc., 400 S.W.3d 240 (Ky. 2013) Holding that a taxpayer’s failure to protest the Department of Revenue’s assessment of tangible personal property taxes does not bar a taxpayer from later seeking a refund of overpaid taxes pursuant to KRS 134.590 (amicus curiae participation).

Related Practices: Tax

Open Records Act Requirements

Dept. of Revenue v. Timothy J. Eifler, 436 S.W.3d 530 (Ky. App. 2013) Holding the Department of Revenue was required by the Kentucky Open Records Act to disclose the names, addresses and dates of registration of all taxpayers registered for the utility gross receipts license tax for schools and rejecting claim that such disclosure is protected by the taxpayer confidentiality provisions of KRS 61.878(1)(l), 131.190(1)(a) and 131.081(15).

Related Practices: Tax

Local Hotel Taxes

Successfully defended online travel companies in litigation by three local governments seeking to collect local hotel taxes. Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Govt., et al. v. Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., 2009).

Related Practices: Tax, Class Action

Utility Gross Receipts License Tax

Successfully represented a provider of utility services in an appeal of a utility gross receipts license tax assessment that reduced their liability by $2.5 million.

Related Practices: Tax

Income Tax

Successfully represented taxpayer in refund suit based on unitary income tax filing.

Related Practices: Tax

Planning

Advised client with respect to like-kind exchanges of multiple properties under Section 1031 of the Internal Revenue Code involving exchange proceeds in excess of $17 million.

Related Practices: Tax

Incentives

Successfully negotiated and implemented incentive packages for a variety of projects involving state income and local occupational tax credits and wage assessments under the Kentucky Business Investment Act program; sales and use tax refunds under the Kentucky Enterprise Initiative Act and Tourism Development Act programs; an up to 30-year state and local ad valorem (property) tax abatement; state grants under the Economic Development Bond and Community Development Block Grant programs; local grants of developable land and credits and power purchase credits and grants from the Tennessee Valley Authority.

Sample projects include the following:

• Two $19 million hydroponic greenhouse facilities.

• $35 million bourbon distillery and related visitors’ center.

• $120 million bourbon maturation warehouse project.

• $60 million bourbon distillery expansion and related visitors’ center.

• $123 million tobacco manufacturing and processing facility.

• $193 million cast iron foundry facility.

• $120 million steel manufacturing plant.

• Multiple $50+ million distribution center projects.

Related Practices: Tax

Class Action, Telecommunications and Consumer Protection

SKO acted as counsel for a 175,000-member plaintiff class in U.S. District Court to challenge sales tax collection on broadband Internet access services provided by incumbent local exchange carrier. The Court approved settlement agreement in August 2007 that provided class members full refunds of overpayments plus interest, totaling $8.2 million. Clark v. BellSouth Telecommunications, Inc., 461 F.Supp.2d 541 (W.D. Ky. 2006).

Related Practices: Tax, Utility & Energy, Class Action, Business Litigation

Hotel Tax of Online Travel Company

City of Bowling Green v. Hotels.com, L.P., et al., 357 S.W.3d 531 (Ky.App. 2011) Holding that the City of Bowling Green, Kentucky’s local transient room license taxes did not apply to online travel companies.

Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Government et al. v. Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., Dec. 22, 2009) (Holding that Kentucky local transient room license taxes did not apply to online travel companies and upholding dismissal of putative class action by Metro Government and LFUCG, on behalf of themselves and a class consisting of all local Kentucky governments levying transient room taxes).

Related Practices: Tax

Municipal Property Tax Litigation

St. Matthews Fire Protection District v. John Aubrey, Sheriff, et al., 204 S.W.3d 56 (Ky.App. 2009), disc. rev. den. (2010)

Obtained a ruling that applies the doctrine of sovereign immunity to sheriffs and county clerks in action for failure to properly assess and collect ad valorem (property) taxes.

Eric P. Light, et al. v. City of Louisville, 248 S.W.3d 559 (2008)

Determined the statutory time requirements governing adoption of local ad valorem (property) tax rates.

City of Somerset v. Bell et al., 156 S.W.3d 321 (Ky.App. 2005)

Holding that taxpayers may bring a class action to obtain ad valorem (property) tax refunds.

City of Bromley v. Smith et al., 149 S.W.3d 403 (2004)

Holding that taxpayers may bring a class action to obtain Kentucky specific property tax refunds under common law).

Related Practices: Tax

Occupational Tax Litigation

Paradise Tomato Kitchens, Inc. v. Louisville/Jefferson County Metro Revenue Commission, et al., Ky. Court of Appeals Action No. 2007-CA-000965 (June 30, 2008), disc. rev. den. and ordered de-published (2008)

Determined the extent of right to refund of overpaid local occupational license taxes under common law.

Related Practices: Tax

Amicus Curiae

Barney Jones, et al. v. Jason H. Cross, et al., 260 S.W.3d 343 (Ky. 2008)

Holding that sovereign immunity otherwise enjoyed by sheriffs has been statutorily waived.

Bob Hook Chevrolet Isuzu, Inc. v. Kentucky Transportation Cabinet, 983 S.W.2d 488 (1998)

Participation in action holding customer courtesy cars could not be registered under a U-Drive-It permit.

Related Practices: Tax

Indiana Corporate Income Tax

Caterpillar Financial Services Corporation v. Indiana Dept. of State Revenue, 849 N.E.2d 1235 (Ind. Tax. 2005)

Expanding scope of taxpayers subject to the Indiana financial institutions tax and exempt from Indiana gross income tax, Indiana adjusted gross income tax and Indiana supplemental net income taxes.

Related Practices: Tax

Sales and Use Tax Litigation

Falls City Limb & Brace Co., Inc. v. Kentucky Revenue Cabinet, Franklin Circuit Court (Div. II) Case No. 02-CI-00644 (2003)

Affirming Ky. Board of Tax Appeals holding charges for materials, repair parts and replacements parts used in re-fitting and repair of prosthetic limbs and other devices exempt from Kentucky sales and use taxes.

Related Practices: Tax

Auto Dealer Usage Tax Litigation

Jim Cooke Buick, Inc. v. Kentucky Transportation Cabinet, KBTA Order No. K-17826 (2000)

Holding Transportation Cabinet cannot remove a vehicle from the U-Drive-It program and assess Kentucky motor vehicle usage tax without first voiding taxpayer’s U-Drive-It permit.

Related Practices: Tax

News

118 SKO Attorneys Named to “2023 U.S. News Best Lawyers® in America”, Aug. 18, 2022

SKO Attorneys Selected to 2022 Kentucky Super Lawyers, Jan. 6, 2022

77 STOLL KEENON OGDEN ATTORNEYS HONORED IN “BEST LAWYERS IN AMERICA” 2022 Edition, Aug. 19, 2021

KENTUCKY SUPER LAWYERS RECOGNIZES 39 STOLL KEENON OGDEN ATTORNEYS, Dec. 11, 2020

73 Stoll Keenon Ogden PLLC attorneys are recognized in the 2021 edition of the Best Lawyers in America®, one of the most respected legal peer-review guides in the world., Aug. 20, 2020

Kentucky Super Lawyers Recognizes 47 Stoll Keenon Ogden Attorneys, Nov. 27, 2019

SKO Attorneys Recognized Among 2020 Best Lawyers in America®, Aug. 15, 2019

Kentucky Super Lawyers Recognizes 52 Stoll Keenon Ogden Attorneys, Dec. 11, 2018

SKO Attorneys Recognized Among 2019 Best Lawyers in America, Aug. 15, 2018

SKO Attorneys Recognized Among Best Lawyers in America, Aug. 16, 2017

Five SKO Attorneys Recognized Among Top 50 Kentucky Super Lawyers, Nov. 18, 2016

Best Lawyers in America Chooses 61 SKO Attorneys for 2017 Publication, Aug. 30, 2016

30 SKO Attorneys Named “Top Lawyer” by Louisville Magazine, Mar. 2, 2016

Lea Pauley Goff and Richard G. Griffith named among Top 50 Kentucky Super Lawyers, Nov. 30, 2015

SKO Attorneys Recognized by Best Lawyers in America® 2016, Aug. 17, 2015

Price estimate for Brown-Forman’s Main Street distillery jumps 50%, May 29, 2015

Kentucky Super Lawyers Recognizes 57 Stoll Keenon Ogden Attorneys, Nov. 24, 2014

SKO Attorneys Recognized by Best Lawyers in America® 2015, Aug. 18, 2014

33 SKO Attorneys Named “Top Lawyer” by Louisville Magazine, Mar. 25, 2014

Kentucky Super Lawyers Recognizes 42 Stoll Keenon Ogden Attorneys, Nov. 26, 2013

SKO Attorneys Recognized by Best Lawyers in America® 2014, Aug. 19, 2013

34 SKO Attorneys Names “Top Lawyer” by Louisville Magazine, Mar. 5, 2013

61 SKO Attorneys Recognized by Best Lawyers in America® 2013, Sep. 7, 2012

Kentucky Super Lawyers Recognizes 31 Stoll Keenon Ogden Attorneys, July 20, 2012

53 SKO Attorneys Recognized by Best Lawyers in America® 2012, Sep. 6, 2011

Kentucky Super Lawyers Recognizes 25 SKO Attorneys, July 25, 2011

SKO Receives 27 Top-Tier Rankings in the U.S. News – Best Lawyers “Best Law Firms” Rankings, Sep. 15, 2010

53 SKO Attorneys Recognized by Best Lawyers in America® 2011, Aug. 6, 2010

26 SKO Attorneys Recognized by Kentucky Super Lawyers, July 28, 2010

49 SKO Attorneys Recognized by Best Lawyers in America, Aug. 6, 2009

39 SKO Attorneys Recognized by Best Lawyers in America, Sep. 19, 2007

Louisville Magazine Recognizes SKO Attorneys as Best Lawyers in America, Mar. 15, 2006

Publications

SUMMARY OF 2022 KENTUCKY TAX REFORM LEGISLATION, Mar. 4, 2022

Kentucky and Indiana Taxing Authorities Address State Conformity with Federal Tax Treatment of PPP Loans – Effort Underway for a Legislative Fix in Kentucky, Feb. 2, 2021

Congress Reverses IRS – Expenses Paid with PPP Loan Proceeds Are Deductible, Dec. 28, 2020

Delayed Tax Return And Payment Due Dates, Apr. 15, 2020

Kentucky General Assembly Passes $105 Million Tax Decrease, Mar. 15, 2019

Kentucky General Assembly Passes $395-500 Million Tax Increase, Apr. 18, 2018

COST FALL 2017 – Kentucky State and Local Tax Developments, Oct. 10, 2017

Kentucky Claims Commission Holds Tax Credits Must Be Excluded from Value of Low-Income Housing, July 25, 2017

Kentucky Supreme Court Strikes Down Provision of State’s Telecommunications Tax, July 10, 2017

Growing Your Business? Don’t Forget About State and Local Economic Development Incentives, Apr. 18, 2017

COST SPRING 2017 – Kentucky State and Local Tax Developments, Apr. 4, 2017

COST FALL 2016 – Kentucky State and Local Tax Developments, Oct. 4, 2016

COST SPRING 2016 – Kentucky State and Local Tax Developments, Apr. 4, 2016

Spring 2015 Kentucky State and Local Tax Developments, May 26, 2015

Fall 2014 Kentucky State and Local Tax Developments, Oct. 1, 2014

LOST? The Feeling A Taxpayer May Get at the Thought of Another Local Tax 2014 Kentucky General Assembly Considers Constitutional Amendment Required For Authorization of Local Option Sales Tax, Mar. 3, 2014

Kentucky Circuit Court Affirms Limitation of Tax Exemptions Granted to Charitable Institutions, Dec. 21, 2013

Kentucky Court of Appeals Affirms Holds Attorney Is Entitled to Obtain Records from the Kentucky Department of Revenue, Dec. 21, 2013

Predicted Tax Trends in the New Economy, Mar. 19, 2013

Recent Developments on Local Occupational License Fees Impact Businesses, Aug. 1, 2012

KY Local Jurisdictions Erroneously Administering Occupational License Fee and Uniform Return Coming Soon, July 1, 2012

Kentucky Supreme Court Rules Industrial Development Corporation not Exempt from Property Tax, June 1, 2012

Seminars

Federal, State and Local Economic Development Incentives, Louisville, KY Feb. 17, 2017

Kentucky State and Local Tax Developments, Louisville, KY June 22, 2016

Kentucky Constitutional Franchises: Legal Overview and History, Louisville, KY March 22, 2016

Federal, State and Local Economic Development Incentives, Louisville, KY March 10, 2016

Federal, State and Local Economic Development Incentives, Louisville, KY Feb. 28, 2016

State Taxation: Ky. Dept. of Revenue Update, Costs of Goods Sold under the Ky. Limited Liability Entity Tax; and Kentucky State and Local Economic Development Incentives, Ky. Society of CPAs Manufacturing Conference, Louisville, KY June 28, 2015

State and Local Government Law: Regulating Taxes, Lexington, KY Apr. 19, 2012

Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses, Stoll Keenon Ogden PLLC 22 Annual Spring Keeneland Seminar, Lexington, KY Apr. 21, 2011

Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses, Professional Issues Update, Kentucky Society of Certified Public Accountants 2011

Local License Taxes in Kentucky – Overview and Update, Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants Louisville, KY Jan. 11, 2010

Kentucky Property Tax, Louisville, KY Mar. 19, 2008

Minimizing Manufacturer Sales and Use Tax Liability, Lexington, KY, November 8, 2007, and Louisville, KY Nov. 9, 2007

Kentucky Sales and Use Tax, Louisville, KY Jul. 13, 2007

Recent Legislative Changes to the KY Tax Modernization Act and Litigation Update, University of Louisville School of Accountancy's 2006 Louis A. Grief Tax Institute, Louisville, KY Dec. 18, 2006

Kentucky Tax Update, 49th Annual Kentucky Institute on Federal Taxation, Kentucky Society of Certified Public Accountants, Louisville, KY Nov. 14, 2006

Technical Corrections to Kentucky Tax Modernization, Louisville, KY Jul. 7/12, 2006

Sales and Use Tax in Indiana and Kentucky, Evansville, INDec. 9, 2005

Kentucky Sales and Use Tax Issues and Developments, Louisville, KY Nov. 17, 2005

Kentucky Sales and Use Tax Update, Lexington, KY Jun. 20/Jul. 13, 2005

Sales and Use Tax in Kentucky, Lexington, KY Jan. 19, 2005

Sales and Use Tax in Kentucky, Lexington, KY Jul. 22, 2004

Kentucky Sales and Use Tax Update, Lexington, KY Jun. 7, 2004

Nexus Developments, Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants, Louisville, KY Jan. 9, 2004

Affiliations

• American Bar Association

• Kentucky Bar Association

• Louisville Bar Association

• Indiana Bar Association

• Tennessee Bar Association

• Louisville Bar Association, Taxation Section, Chair, 1998; Co-Chair, 1997

• Community Catholic Center, Inc., Board of Directors

• Energy and Mineral Law Foundation

• Council on State Taxation, Practitioner Member

• Kentucky correspondent for CCH Publishing's CCH State Income Tax Alert

• Contributor to CCH Publishing's "Practitioner Comment" program for CCH Kentucky State Tax Reporter

• Greater Louisville, Inc., member, Taxation Section