Snell & Wilmer L.L.P.

  • Established in 1938
  • Firm Size 480
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Tax-State and Local

Client and Industry Challenges

State and local tax rules frequently change, leaving companies and individuals vulnerable to complex tax-related issues arising from transactions, controversies and general business operations that vary from one jurisdiction to another. Having up-to-date, experienced tax counsel who can provide sound planning, transactional and controversy advice is essential for minimizing risk and maximizing opportunity when it comes to state and local tax issues.

Snell & Wilmer’s state and local tax attorneys are well-equipped to provide efficient and effective assistance to clients on matters involving planning, negotiating, litigating and lobbying on state and local tax issues. We provide our clients with sophisticated, seasoned legal representation based on our extensive knowledge of the complex tax structures.

In many instances, our involvement starts when the scope of other tax professionals has been exhausted and the need for legal expertise comes to the forefront. We work cooperatively with other tax professionals both in the planning and controversy stage of state and local tax issues.

Areas of Service

Our services begin with tax planning and extend to legislative, audit, administrative and judicial representation on issues across the broad landscape of state and local tax, including:

  • Corporate income and franchise taxes, including unitary tax and apportionment analysis
  • Individual income taxes, including residency and source planning
  • Sales tax, transaction privilege tax, business privilege tax, use tax and other forms of gross receipts taxes
  • Employment taxes, including responsible person liability, multi-state employee / mobile workforce issues and independent contractor disputes
  • Real estate transfer taxes and similar taxes, including disguised real estate transfer taxes such as the Arizona municipal speculative builder tax
  • Real property taxes, including California Proposition 13 issues, change in ownership and welfare exemption planning
  • Personal property taxes, including aircraft
  • Motor fuel and use fuel taxes

Our state and local tax attorneys handle appeals to the following:

  • Arizona Department of Revenue, Board of Tax Appeals, Office of Administrative Hearings and Municipal Tax Hearing Office
  • California Board of Equalization, Franchise Tax Board and Employment Development Department
  • Nevada Department of Taxation and Tax Commission
  • State and county boards of equalization and assessor offices in Arizona, California and Nevada
  • Arizona Tax Court
  • California Superior Courts
  • Nevada District Courts
  • Arizona and California Court of Appeals
  • Arizona Supreme Court
  • Nevada Supreme Court
  • United States District Court
  • United States Courts of Appeal
  • United States Supreme Court

Unique sales tax laws, which in some cases impose a tax on the seller for the privilege of doing business, present the greatest potential for litigation. In addition, real and personal property tax issues including valuation, exemptions, abatements and classification errors can largely affect a property owner’s bottom line. Our attorneys have particular experience in these areas, which provides exceptional value to our clients.

Clients We Serve

Our tax clients include a wide range of public companies, privately held businesses, partnerships and joint ventures, individuals, trusts, estates and tax-exempt organizations. We also advise multi-state, e-commerce and cloud computing clients on complex multi-state tax responsibilities, sales and use tax collection obligations and real and personal property tax liabilities. We serve a broad range of industries, including automotive, banking, chemical, computer technology, credit card and consumer finance, education, energy, food, industrial manufacturing, pharmaceutical, retail, low-income housing, multi-family housing, mining, contracting, hospitality and casino, development and telecommunications.

Why Clients Select Us

Committed and Invested: Over the years, our state and local tax lawyers have been involved in numerous projects that have made significant contributions to our business communities. We have taken part in many important cases affecting state and local taxation and regularly give presentations designed to keep our clients and communities abreast of new or imminent tax issues.

Dynamic Approach: With attorneys focused on state and local tax law in the western United States, we have the depth and breadth of experience necessary to offer our clients a broad range of tax-related services that are sensitive to the complex and occasionally subtle differences in state laws. Additionally, our state and local tax attorneys can consult with other firm attorneys from the real estate, corporate, government relations and litigation practice areas to enhance the quality of representation and the level of service provided to our clients. We enlist a collaborative approach with other tax professionals and regularly consult with them and their clients on current state and local tax disputes to assist them in positioning the disputes for further administrative appeals or court actions.

Experience

Some of the matters that our state and local tax group attorneys have addressed that are of lasting significance include:

  • Arizona Supreme Court victories, including wins for both taxpayer parties and amici curiae supporters of numerous significant decisions
  • Legislative amendments to tax laws streamlining and clarifying tax treatment related to
    • Installation of manufacturing, mining, telecommunications and electrical equipment
    • Gift card sales
    • Construction contracts involving preconstruction services
    • Sales and use tax licensing and reporting requirements
  • Property tax reductions for all airlines landing or operating in Arizona
  • Repeal of a state sales tax on advertising revenue
  • Implementation of an Arizona State Taxpayer and Arizona Municipal Taxpayer Bill of Rights
  • Creation of a safe harbor provision for employers regarding issues and disputes involving employees and independent contractors

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Peer Reviews

4.8/5.0 (720 reviews)
  • Legal Knowledge

    4.8/5.0
  • Analytical Capability

    4.8/5.0
  • Judgment

    4.8/5.0
  • Communication

    4.8/5.0
  • Legal Experience

    4.8/5.0
  • 5.0/5.0 Review for Mr. Robert Feinberg by a Judge on 05/03/13 in Civil Litigation

    Mr. Feinberg was in the public sector when he joined my firm in the early to mid 1990s. I was very impressed with him then and, when I left private practice to take the bench, I know that he continued to have an excellent reputation working at his pr... Read more

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  • 5.0/5.0 Review for Nathan Davis by a Managing Partner on 04/15/13 in Civil Litigation

    This is one of the best and most honest lawyers I have opposed in many years. He has talent beyond his years.

Peer reviews submitted prior to 2008 are not displayed.

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Diversity

Snell & Wilmer has a deep and longstanding commitment to developing, maintaining and fostering an inclusive and accepting environment rich in diversity. By hiring and retaining a diverse group of attorneys whose collective talents and creativity are drawn from a broad cross-section of backgrounds and outlooks, we enhance our ability to offer superior legal services to our clients.

To boost our efforts, Snell & Wilmer’s Attorney Development, Hiring, and Diversity Committees will ensure that the firm continues to value and promote diversity through focused hiring, development and community efforts.

Commitment to Students

Snell & Wilmer believes that its efforts to reach out to students at every level will increase diversity within the legal profession. Snell & Wilmer is committed to fostering relationships with students.

In our Phoenix, Tucson, Las Vegas, Salt Lake City, and Denver offices, Snell & Wilmer hires diverse law students as interns in connection with the firm’s support of area law schools’ diversity legal writing programs. Current diverse attorneys are involved with the selection of the students and in the administration of the program. The intern is assigned several written projects and receives feedback from assigning attorneys. The intern also is paired with mentors at the firm who coordinate social meetings with partners from various practice groups throughout the internship to assist in developing the intern’s understanding and exposure to various types of legal work. Interns also have opportunities to attend hearings, depositions, and meet clients.

For the past several years, Snell & Wilmer has led the efforts in Arizona for the American Bar Association Section of Litigation’s Judicial Internship Opportunity Program. This nationwide program enables diverse and economically-disadvantaged second-year law students to obtain a judicial internship during one summer. A large component of the program includes mentoring and administrative efforts to offer social activities throughout the summer. Snell & Wilmer attorneys participate in this program as mentors, as social programming coordinators, and as the lead contacts for questions from the Phoenix students.

As part of its focus on encouraging diverse students to pursue legal careers, Snell & Wilmer’s attorneys engage in multiple in-person activities with high school and elementary students. For example, Snell & Wilmer hosts high school students interested in a legal career and their families for a reception and tour of the firm. Additionally, attorneys attend career fairs at local high schools that have a major concentration of ethnically diverse students in an effort to encourage interest in a legal career. Snell & Wilmer also has partnered with a Phoenix elementary school to provide math and reading tutors and to invite the students for a day at the office.

Several attorneys also participate in the MentoRing program in association with the Hispanic National Bar Association and the Arizona State University Sandra Day O’Conner College of Law. The MentoRing program partners minority undergraduate and law students with practicing attorneys in an effort to provide multi-layered mentoring.

Snell & Wilmer’s Diversity Committee is working to establish and implement the Snell & Wilmer Pre-Law Program targeted at diverse undergraduate students. In 2009, the Diversity Committee implemented the LSAT Scholarship component of the Pre-Law Program and awarded three scholarships to diverse students to attend an LSAT preparation course of their choosing. The Diversity Committee looks forward to growing this program in 2010.

Commitment to Community

As a corporate member of the Diversity Leadership Alliance ("DLA"), Snell & Wilmer participates in promoting and furthering diversity in the work place by exchanging ideas regarding diversity initiatives with other businesses. Membership in DLA allows Snell & Wilmer to participate in monthly seminars focused on diversity topics.

Snell & Wilmer is also a signatory to the Colorado Pledge to Diversity. In 1993, as a result of the collaborative efforts of twenty-three Denver law firms, a plan was launched to significantly increase the number of racially and ethnically diverse attorneys recruited, hired and promoted by law firms in Colorado. These law firms signed a Pledge to Racial and Ethnic Diversity in Colorado Law Firms and meet regularly to determine the means in which to achieve the goals set forth in the pledge. Some programs and activities have been: (1) hiring a first-year diverse law student as a summer intern; (2) co-sponsorship of annual Diversity in the Work Place Reception; (3) award of four book scholarships to local diverse law students; and (4) sponsorship of the annual Rocky Mountain Minority Legal Career Fair.

Snell & Wilmer attorneys personally involve themselves with organizations dedicated to diversity, including Women Lawyers groups, Minority Bar Associations, and Human Rights groups dedicated to the LGBT community. Additionally, attorneys are actively involved with area volunteer lawyer groups and organizations that address legal issues affecting minorities and under-represented groups, including the Judicial Council Task Force on Racial and Ethnic Fairness in the Criminal and Juvenile System.

Commitment to Professional Development

All associate attorneys are provided with a Coach (mentor) to guide them through all stages of their associate careers - from first-year challenges to partnership consideration. Coaches are provided materials designed to support them in their role. Coaches are expected to check-in with associates on a regular basis and engage in discussions with the associate concerning firm culture and the practice of law. Coaches also are responsible for fostering connections with other partners throughout the firm and various practice groups. The firm encourages informal mentoring among its attorneys and promotes various social events, both firm-wide and practice group-specific, to develop and strengthen interpersonal relationships and relationships with families. Additionally, the Attorney Development Manager checks-in with attorneys to assess the firm’s efforts of inclusion and whether changes to the mentoring relationship are necessary.

Named for Snell & Wilmer’s first woman partner, the Mary Leader Women in Leadership Program aims to promote women inside and outside of the firm through events in each of our offices. Examples of past events include afternoon lunches, a spa day, networking events with clients, golf clinics, and an annual holiday party.

Commitment to Family

Snell & Wilmer is committed to providing our attorneys with a meaningful opportunity to balance professional and personal demands. The firm offers 12 weeks of paid maternity and paternity leave to attorneys for the birth or adoption of a child. The firm recognizes that, at times, attorneys may have family obligations or personal needs that may merit either adjusting or reducing their work schedules. As a result, the firm considers alternative work arrangements on a case-by-case basis. The consideration of proposals will take into account the needs of the attorney, the practice group, the firm, and our clients.

Domestic Partner Benefits are provided to same-sex couples of both attorneys and staff.

Additional Information

For additional information about Snell & Wilmer’s diversity programs, initiatives and efforts, please contact the Chairperson of Snell & Wilmer’s Diversity Committee, Monica Limón-Wynn.

 

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