Jim is a member of the State & Local Tax Practice Group at Pierce Atwood. He has over 25 years of experience with all forms of state and local taxes, including corporate and individual income tax, bank franchise tax, sales and use tax, excise taxes, insurance premiums tax, real and personal property taxes, and forest land taxes. For years, Jim has advised many multi-national and Maine-based businesses on state and local tax planning and strategy, including multi-state and e-commerce issues. As part of this planning assistance, Jim frequently assists companies in obtaining tax rulings.
Jim has extensive experience advising companies on transactional matters, including mergers and acquisitions, leasing transactions, acquisitions of equipment and construction contracts. Jim also has substantial experience with state and local tax incentives, credits and exemptions, such as the recently enacted business equipment property tax exemption, the BETR program, Tax Increment Financing, Employment Tax Increment Financing, Pine Tree Zones and the various income and sales tax exemptions and credits. Jim's practice also includes all forms of state and local tax litigation, including administrative appeals before Maine Revenue Services; appeals to the Maine Superior Court and Maine Supreme Court; and property tax abatement proceedings before local assessors, local appeals boards, county commissioners and the State Board of Property Tax Review.
Recent Experience
Jim represented numerous clients in cases decided by the Maine Supreme Court including but not limited to the following:
- Enerquin Air, Inc. v. State Tax Assessor, 670 A.2d 926 (Me.1996)
- Great Northern Nekoosa Corporation v. State Tax Assessor, 675 A.2d 963 (Me.1996)
- Maine Yankee v. State Tax Assessor, 690 A.2d 497 (Me. 1997)
- S.D. Warren v. Town of Standish, 1998 ME 66 (3/26/98)
- The Salvation Army v. Town of Standish, 1998 ME 75 (4/14/98)
- Delogu v. State of Maine, 720 A.2d 1153 (Me. 1998)
- Fairchild Semiconductor v. State Tax Assessor, 1999 ME 170 (11/23/99)
- Stromberg-Carlson v. State Tax Assessor, 765 A.2d 566, 2001 ME 11 (01/18/01)
In addition, Jim has substantial experience in legislative matters. His legislative practice includes drafting legislation and preparing comments on legislation for trade associations, as well as individual clients, and representing clients before the Maine Legislature.
Honors & Distinctions
Jim is listed in
The Best Lawyers in America for Tax Law.
Professional Activities
Member, State and Local Taxation Committee of the Section on Taxation, American Bar Association
Member, Taxation Section, Maine State Bar Association Maine
Committee Member, Chamber of Commerce Taxation Committee, Correspondent for State Tax Notes
Advisor to major tax studies in Maine including Speaker's Advisory Committee on Tax Reform, 2003