State and Local Taxation

Kean Miller LLP represents local, regional and national clients in Louisiana tax issues. Our lawyers routinely prepare protest letters concerning state and local tax assessments and appear at conferences with the taxing jurisdictions concerning the resolution of tax disputes. We are involved in numerous pieces of litigation concerning the assessment of sales and use taxes, income taxes, franchise taxes and property taxes at the administrative level, district court level and appellate court level.

We have a substantial amount of expertise in handling cases concerning sales and use taxes, as well as many constitutional issues concerning the application of the state and local sales and use tax statutes. Importantly, we are well versed in state and local economic incentive programs such as the “Enterprise Zone Programs,” “10-year Industrial Tax Exemption Program” and the Quality Jobs Act. We also represent clients in “Payment in Lieu of Tax” arrangements, cooperative endeavor agreements, and public-private partnerships.

Representative Experience
  • 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.
  • Advising clients on state tax regulatory matters, including submission of draft regulations concerning sales and franchise taxes.
  • Legislative representation, including working with legislators to draft statutory revisions to implement tax changes.
  • Structuring transactions and businesses to minimize Louisiana tax liability, including through Payment in Lieu of Tax arrangements.
  • Securing favorable ruling letters for clients with respect to sales and franchise taxes.
  • Lobbying for exemptions from state sales tax for certain transactions between affiliated companies and for the performance of services for use outside Louisiana.

Kean Miller LLP is the Louisiana member of the American Property Tax Counsel, an association of property tax firms with members throughout the United States and in Canada, and the Independent SALT Alliance, an association of state and local tax practitioners throughout the United States.