Phyllis D. Sims
Of CounselPhyllis Sims is of counsel in the Baton Rouge office of Kean Miller. She joined the firm in 2000 and practices in the governmental, legislative, administrative and tax practice groups.
Phyllis practices primarily in the state and local tax area with an emphasis on Louisiana state and local tax planning, incentive programs, tax litigation, and legislative matters. She represents local, state, national, and international clients in Louisiana taxation matters, and represents some of Louisiana's most prominent businesses in governmental, legislative and regulatory matters.
- Lead trial and appellate counsel for multiple oil and gas companies to contest ad valorem (property) tax assessments, including trials before the Louisiana Tax Commission and subsequent appeals for judicial review
- Lobbying and active involvement in drafting, modifications, and re-enactments of the Louisiana Motion Picture Incentive Act
- Representation of Louisiana entertainment industry investment / tax credit finance companies
- Representation of financial institutions in connection with production lending and tax credit financing
- Representation of the state-of-the art water filming production facility located in Shreveport, Louisiana
- Representation of various film and television production studios in the state of Louisiana, including the largest studio in the state located in Baton Rouge, Louisiana
- Lobbying and active involvement with the passage of legislation enacting the Louisiana Digital Media Act and subsequent revisions of the Act designed to encourage development in Louisiana of a strong capital base for the production of digital interactive media
- Representation of various digital media and software development companies throughout the state of Louisiana
- Representation of the Louisiana Chemical Association (LCA) as tax counsel. The LCA represents Louisiana's chemical industry at the Capitol and in connection with the activities of regulatory agencies
- Representation of Monsanto Corp., a worldwide agriculture company, as governmental relations counsel
- Lobbied and passed legislation re-enacting provisions of law concerning motion picture investor tax credits and removed the sunset provisions in the law effectively making the tax credits permanent. Convinced the Governor's office to include this item in the 2004 Special Session Call
- Representation of steel manufacturing facility in pursuing legislation which continued the company's sales / use tax exemption for purchases of utilities. The legislation unanimously passed both the House and Senate during the 2004 Special Session in which the Governor was pursuing permanency for the taxes on business utilities
- Researched, lobbied and passed legislation solving an income tax issue for the shareholders of banks that elect to be taxed as S corporations under federal law
- Researched, lobbied and passed new legislation permitting taxpayers to post a bond or other security in lieu of a cash payment under protest when disputing sales / use tax assessments of local taxing jurisdictions
- Lobbied and assisted with the passage of legislation that reduces the interest rate by the Department of Revenue on tax underpayments
- Representation of the Louisiana Pulp & Paper Association (LPPA) as legislative counsel
- Representation of interstate natural gas pipelines in a commerce clause challenge to the method used to value interstate pipelines for ad valorem tax purposes
Phyllis earned her B.B.A., cum laude, from Southern Arkansas University in 1991 and became a Certified Public Accountant in 1992. She earned her J.D. from the LSU Law Center in 2000.
- Admitted, Louisiana, 2000
- Admitted, Texas, 2024
- American Bar Association
- Baton Rouge Bar Association (Law Day Committee Chair, 2004; Vice-Chair, 2003; Member 2001-Present)
- Federal Bar Association
- Louisiana Association of Business and Industry (Taxation and Finance Council Chair, 2005-2007; Member 2000-Present)
- Louisiana Association of Tax Representatives (Legal Committee Chair; Timber, Pulp/Paper Association Member; Pipeline Committee Member)
- Louisiana Oil and Gas Association (Board Member; LOGA Tax Committee Chair)
- Louisiana State Bar Association (Taxation Section Chair, 2008-2011; Vice-Chair, 2007-2008; Treasurer, 2006-2007; Program Chair, 2005-2006; Program Chair of Baton Rouge Technical Meetings, 2003-2005)
- Louisiana State University Center for Internal Auditing (Advisory Board Member, 2005-Present)
- Society of Louisiana CPAs (Legislative Steering Task Force; Political Action Committee; State and Local Taxation Committee; Energy Committee; Women’s Initiatives Committee)
- Panelist, ITEP, Property Taxes, and Ad Valorem Taxes, Society of Louisiana Certified Public Accountants State and Local Tax Workshop, August 9, 2024
- Energy & Environmental Highlights of the 2024 Louisiana Legislative Session, Louisiana Law Blog, August 1, 2024
- Co-Presenter, 2023 Louisiana Tax and Incentive Legislative Developments, Kean Miller Breakfast Briefing, August 29, 2023
- Property Taxpayers – Check your Proposed Assessments Before the Deadline!, Louisiana Law Blog, August 9, 2023
- Latest Energy and Environmental Law Developments in the 2023 Louisiana Legislative Session, Louisiana Law Blog, July 18, 2023
- Louisiana Tax Developments – The 2023 Regular Legislative Session, Louisiana Law Blog, June 20, 2023
- Louisiana Supreme Court Issues Major Decision in Oil and Gas Property Tax Case, Louisiana Law Blog, October 21, 2020
- Update: Certain Uncertainties Resolved by SBA Regarding Payroll Costs of Partnerships and Sole Proprietors Applying for CARES Act Payroll Protection Program Loans, Louisiana Law Blog, April 15, 2020
- Traps for the Unwary: Not All State Tax Deadlines Have Been Extended, Louisiana Law Blog, April 15, 2020
- Uncertainties Created by Tax and Accounting Issues Raised by the Paycheck Protection Program in the Coronavirus Aid, Relief, and Economic Security Act, Louisiana Law Blog, April 2, 2020
- Tax Related Employment and Employee Benefits Changes in the Coronavirus Aid, Relief, and Economic Security Act, Louisiana Law Blog, April 1, 2020
- Tax and Accounting Implications of the $2 Trillion Stimulus to Assist Individuals and Businesses Impacted by the Novel Coronavirus Pandemic, Louisiana Law Blog, March 27, 2020
- Capitol Champions, Louisiana CPA Lagniappe, March 2019
- Louisiana Sales and Use Tax rate Changes Cut the Additional Temporary Penny and Raise the Rate on Business Utilities – Effective July 1, 2018, Louisiana Law Blog, June 26, 2018
- Louisiana Department of Revenue Issuing Arm’s Length Transfer Pricing Adjustments, Louisiana Law Blog, January 4, 2018
- 2017 Louisiana Regular Legislative Session Ends on a Rather Anticlimactic Note, Louisiana Law Blog, June 23, 2017
- Louisiana State Tax Incentives: Maximizing Your Bottom Line, Louisiana Society of CPAs Webinar, August 2013, Presenter
- 2013 Legislative Update, Kean Miller Business Briefing Seminar, August 2013, Presenter
- 2013 Legislative and Incentives Update, Louisiana State Bar Association Tax Section, September 2013, Presenter
- Entrepreneurs Organization (EO) Presentation, Kean Miller Law Firm, May 2011, Presenter
- (Inno)State: Louisiana's Innovative Summit, October 2009, Moderator, Innovation Incentives Panel
- Louisiana Society of CPAs Annual Conference, December 2007, Presentation on Louisiana Entertainment Incentives.
- Role of Commercial Bank in Film Finance, March 2006, Seminar hosted by Louisiana Banker's Association and Kean Miller, Co-presenter with producers Stuart Benjamin and Michael Shane.
- Toronto International Film Festival, September 2005, Louisiana Motion Picture Incentive Program.
- Louisiana Tax Incentives Programs, Kean Miller hosted Seminar, November 2003.
- Louisiana Sales and Use Tax for Manufacturers, National Business Institute, October 2002.
- Recent Legislative Developments in Louisiana Taxation, LSBA Bar Journal, October 2002.
- 2002 Louisiana Taxation Legislative Update, CPA Seminar hosted by Kean Miller, Baton Rouge in June 2002, Covington in October 2002, Baton Rouge Chapter of CPA's.
- Recent Legislative Developments in Louisiana Taxation, LSBA Bar Journal, August 2001.
- 2001 Louisiana Taxation Update, CPA Seminar hosted by Kean Miller, Baton Rouge and Lake Charles in December 2001, In-House CPA Seminar for Postlethwaite & Netterville, CPAs.
- Recent Developments in Federal Income and Estate Tax Matters, 2001.
- Louisiana State and Local Taxation, Lorman Education Services, 2000, 2001.