Practice Areas

Jonathan A. Block

Partner

Jon Block has vast experience helping clients with Maine and New Hampshire tax problems. Jon litigates tax cases at the administrative level and through all levels of the court system, advises clients on transactional and multistate tax issues, obtains advance rulings for clients, and does a substantial amount of legislative and government relations work in the tax area. Jon's substantive expertise in state and local tax encompasses corporate and individual income tax, business profits tax, sales and use tax, property tax, excise tax, transfer tax, and other state and local taxes. Jon also advises expanding and relocating companies on taking maximum advantage of available tax and economic development incentives. Jon's client base includes large, medium and small businesses as well as individuals.

Jon has been integrally involved with the design, drafting and enactment of many of Maine's tax exemptions and economic development programs. Jon also works hard to keep many of these programs on the books. Jon is also the State's leading expert on domicile and residency issues involving individual taxpayers.

Recent Experience

Successfully challenged Maine's sales tax on aircraft owned by nonresidents, winning a reversal in the Maine Supreme Court. Blue Yonder LLC v. State Tax Assessor, 2011 ME 49. Following this case, helped to secure legislation exempting all aircraft and aircraft parts from Maine sales and use tax
Currently litigating major property tax matters for a large electrical generating plant, a multistate pipeline, a superfund site, and a real estate development company
Numerous cases in New Hampshire involving major transfer tax disputes, business profits tax issues, reasonable compensation, and property tax matters
Successfully obtained domicile rulings for dozens of individuals
Helped numerous companies take advantage of Maine economic development incentives, such as Pine Tree Zones, Business Equipment Tax Exemptions, sales tax exemptions and income tax credits
Regularly represents industries and individual businesses on tax issues before the Maine legislature. Recent examples include a group of 16 of Maine's largest manufacturers, aircraft services companies, rental car companies, and alarm companies
Regularly represents the Maine Society of Certified Public Accountants on legislative matters

Honors & Distinctions

Jon serves as Practice Group Leader for our Tax Practice Group, which encompasses Federal Tax, State and Local Tax, and Trust and Estates. Jon is a frequent speaker on state and local tax topics, blogs on the subject, and is a recognized leader in his field. Jon has been listed in the Best Lawyers in America and has an AV® rating in Martindale Hubbell.