In a property tax refund case filed on behalf of the largest hotel in Rhode Island, we obtained a judgment for $2.44 million, plus interest, in December 2017 following a trial. The judgment represented the amount of excess property taxes paid by the hotel during 2013-2015 as a result of an inflated assessment of the hotel’s value.

We secured a favorable resolution for technology corporation in a tax dispute with the Massachusetts Department of Revenue. The appeal was settled two weeks before trial, saving the client in excess of $30 million of assessed sales and use tax, interest, and penalties. The Department of Revenue’s assessment was a result of our client’s failure to document or demonstrate, during a multi-year audit, that tax had been paid or that the transactions at issue were tax exempt. Working with the client, we retrieved archived documentation, located in-house and third party witnesses, and leveraged strong relationships with department attorneys to achieve a successful outcome.

Obtained full abatement at the administrative appeal level in Maine for telecommunications services provider of income tax assessment resulting from inclusion in tax base of dividends from a non-unitary partnership.

Our SALT team obtained an advisory ruling from Maine Revenue Services for an information services company that further clarified when subscriptions for services that include digitally transmitted publications will be subject to Maine sales or use tax.

Designed, drafted and lobbied on behalf of manufacturers and other industrial clients a business property tax reimbursement program providing full reimbursement for most business equipment ("BETR"), and subsequently a property tax exemption for business equipment ("BETE"). Worked to achieve annual funding of these programs.

We achieved complete cancellation of a Maine income tax assessment against our nonresident client who was claimed to have been domiciled in Maine.

Represented several aircraft owners in defeating use tax assessments against aircraft. Succesfully advocated for new sales and use tax exemptions for aircraft and aircraft parts.

We obtained a favorable ruling from Maine Revenue Services on the Maine sales and use tax consequences of a number of hypothetical transactions involving leased equipment in Maine.

We achieved a favorable state income tax settlement for a multistate broadcasting firm.

On behalf of a New England industrial facility, we achieved a large abatement in a property tax appeal. We represented this industrial facility in their pursuit to contest recent years' property tax assessments from a town in New Hampshire. We appealed to the town Board of Tax and Land Appeals that tax assessments from 2008-2010 were disproportionately high or unlawful, resulting in the taxpayer's responsibility for a disproportionate share of property taxes. Alternate appraisals were presented which were also corroborated by separate appraisals prepared by the NH Department of Revenue Administration. The appeal for abatement was granted and the client is due a significant refund, plus interest.

We obtained an industry-specific interpretation of the Maine Service Provider Tax for telecom contractors. We helped our telecom construction clients educate Maine Revenue Services on the nuances of their businesses and gain the ability to apply the tax in a way makes more sense in this industry.

Structured transactions involving transfers of watercraft and aircraft to minimize transfer taxes in Massachusetts and Maine.

Representation of two pulp/paper mills in seeking abatements of their municipal property tax assessments.

We have represented a nuclear power plant in New Hampshire on multiple property tax valuation matters, as well as on obtaining pollution control exemptions.

We achieved a property tax exemption for a valuable oceanfront property, used for charitable and religious purposes, in face of challenge by the Town where the property is located.

We represent a public utility in some 30 local property tax appeals pending in state courts and administrative bodies.

In the 2012-2013 Maine Legislative Session, we represented the aviation industry in successfully lobbying to extend the airplane sales & use tax exemption 20 years. This single sentence in an extensive state budget provides relief for aircraft purchasers, pilots flying into Maine and maintenance of aircraft while in Maine. In 2011 Maine lawmakers approved a temporary sales and use tax exemption for aircraft and aircraft parts, but that exemption was scheduled to expire in 2015. With this exemption, Maine will be on a level playing field with other New England states in the aviation community.

Represented a multinational pipeline on achieving property tax abatements.

We assisted a Massachusetts-based retailer with a 35-state voluntary compliance initiative, reducing sales and use tax exposure through negotiated settlements.