State and Local Tax Controversies
Chamberlain Hrdlicka boasts one of the largest and most experienced multistate State and Local Tax (“SALT”) practices in the nation. We represent a broad range of clients from individuals to public and private multinational corporations. Our service includes representation in all facets of SALT controversies, and in the full spectrum of taxes imposed by state and local tax authorities.
Our attorneys’ substantive experience spans the full scope of SALT including: corporate income tax, capital stock tax, franchise tax, personal income tax, sales and use tax, realty transfer tax, bank taxes, insurance company taxes, utility taxes, gross receipts taxes (state or local), hotel taxes, fuel taxes, real estate tax assessment and real estate tax exemption.
We regularly assist our clients in audits, administrative appeals and judicial appeals, including state intermediate appellate courts, state Supreme courts and U.S. Supreme Court. This breadth of experience enables us to provide continuity of representation throughout the controversy process, ensuring the highest levels of sophistication and service that our clients need as well as the focus upon efficient case management and cost control that they should expect.
State and Local Tax Planning
Complementing our controversy practice is our equally sophisticated planning and transactional practice, which serves domestic and foreign multinational companies across a wide variety of industries, from apparel and tools to construction and energy to internet and technology. Our clients range from wealthy individuals to Fortune 500 companies. We regularly advise our clients and issue tax opinions on corporate restructurings, acquisitions, general SALT minimization, and FIN 48 issues.
Our track record of achievement for our clients speaks for itself. Some of the featured matters .for which we were counsel follow. A more extensive list is available by visiting our web site.
- Northwood Construction Company v. Upper Moreland Township, 856 A.2d 789 (Pa. 2004). Obtained a reversal by the Pennsylvania Supreme Court of a decision by the Pennsylvania Commonwealth Court wherein the Supreme Court held that it was a violation of the United States Constitution's Commerce Clause for a municipal gross receipts tax to be imposed without apportionment of interstate gross receipts.
- In re Expedia Inc., Tax Review Board Opinion 10-9 (2010)
- Successfully challenged before the Philadelphia Tax Review Board a Philadelphia Hotel Room Rental Tax assessment made against an online travel company wherein it was held that only an operator of the hotel could be subject to the tax and that the online travel company was not an operator of the hotel. The decision of the Board was affirmed by the Court of Common Pleas and the Commonwealth Court. A petition seeking permission to appeal is presently pending before the Supreme Court.
- Philadelphia Eagles v. Philadelphia Tax Review Board, 573 Pa189, 823 A.2d 108 (2003)).
- Represented the amicus curiae, supporting the appeal of the Philadelphia Eagles football club before the Pennsylvania Supreme Court which held that the royalties received by the football team from its share of the National Football League's national television contracts was taxable gross receipts subject to Philadelphia's Business Privilege Tax to the extent the football games were played in Philadelphia only.
- Cardinal Health PCS., Inc. v Commonwealth of Pennsylvania, 255 FR 2008 (Commonwealth Court )
- Obtained a complete concession by the Commonwealth of Pennsylvania while a Commonwealth Court appeal was pending arising from a determination that net worth adjustments resulting from a corporate reorganization should be included as book income when calculating the corporation's foreign franchise tax liability.
- Wissinoming Bottling Company v. School District of Philadelphia, 654 A.2d 208, (Pa. Commw. 1995), affirmed by an evenly divided Supreme Court, 543 Pa. 402, 672 A.2d 279 (1996).
- Successfully challenged the assertion by the School District of Philadelphia that distributors of malt and brewed beverages were subject to the School District's Use and Occupancy Tax. The Court held that the Commonealth's regulation of the distribution of malt and brewed beverages was so complete and so pervasive that the Commonwealth impliedly preempted the right of the School District to impose its tax upon distributors of malt and brewed beverages.
- Chamberlain Hrdlicka to Host 42nd Annual Houston Tax and Business Planning Seminar on October 30 at Norris Conference Center at City CentreOctober 30, 2019
- Take the Time to Review Recent Tax Developments in Philadelphia” by Jennifer Karpchuk in The Legal IntelligencerAugust 7, 2019
- August 1, 2019
- The Legal Intelligencer
- Law360, June 3, 2019
- Philadelphia Inquirer, June 3, 2019
- May 10, 2019
- The Legal Intelligencer
- The Supreme Court last year allowed states to tax online retail sales. What kinds of sales, and how to tax them, remains a complicated question.National Journal, April 25, 2019
- April 17, 2019
- March 26, 2019
- Bloomberg Law, January 31, 2019
- Bloomberg Tax, October 24, 2018
- Law360, October 4, 2018
- Bloomberg BNA, October 4, 2018
- Bloomberg BNA, September 7, 2018
- Bloomberg BNA, September 4, 2018
- Law360, August 24, 2018
- Main Line Today, August 8, 2018
- Bloomberg Tax, August 6, 2018
- Law360, July 17, 2018
- Karpchuk appointed Secretary of the Tax Section’s SALT Committee
- Stewart M. Weintraub Named 2017 AV Top-Rated Lawyer in Real Estate Law by Martindale-Hubbell and ALMChamberlain Hrdlicka state and local tax (SALT) practice chair recognized in special section in American Lawyer, Corporate Counsel and National Law Journal
- Stewart M. Weintraub, Kenneth I. Trujillo, Matthew S. Olesh, Jennifer Weidler Karpchuk recognized among top lawyers in Pennsylvania
- Attorney in the Philadelphia office focuses her practice on State and Local Taxation (SALT)
- Stewart M. Weintraub, Kenneth I. Trujillo, Jennifer Weidler Karpchuk recognized among top lawyers in Pennsylvania
- Chamberlain Hrdlicka state and local tax (SALT) practice chair was the overall chair of the annual ABA/IPT Advanced Tax Seminars
- Former Philadelphia deputy city solicitor brings thorough knowledge of high-dollar-value/complex tax cases
- Stewart M. Weintraub discussed new developments in Philadelphia and Pennsylvania tax with organization of certified public accountants
- Stewart M. Weintraub and Jennifer Weidler Karpchuk recognized among top lawyers in Pennsylvania
- State and local tax attorneys once again offer updates
- Chamberlain Hrdlicka lawyer Stewart M. Weintraub presented programs on state tax issues at American Bar Association Tax Section’s Fall 2015 Meeting
- Stewart M. Weintraub recognized by peers for excellence in tax law for twelfth straight year
- Chamberlain Hrdlicka again recognized nationally in The Legal 500 and Chambers & PartnersJune 2015
- Stewart M. Weintraub recognized among top lawyers in Pennsylvania
- Tax attorneys from Philadelphia law firm update valuable PA tax law resource
- Bloomberg BNA Tax Management Weekly State Tax Report, December 2014
- U.S. News & World Report recognizes Chamberlain Hrdlicka attorneys in practice areas of construction law, employee benefits, immigration law, tax litigation and controversy, and trusts and estates.
- Institute for Professionals in Taxation honors Chamberlain Hrdlicka attorney for years of leadership
- Chamberlain Hrdlicka tax attorney honored by ALM Media publication
- Philadelphia tax attorney Stewart M. Weintraub to chair ABA/IPT seminars
- Best Lawyers® recognizes Chamberlain Hrdlicka attorney for 10th consecutive year
- Chamberlain Hrdlicka attorney Stewart M. Weintraub presented two CLEs on nexus and its impact on state and local taxesJanuary 2014
Seminars & Presentations
- Chamberlain Hrdlicka 42nd Annual Houston Tax and Business Planning Seminar - October 30, 2019 at the Norton Conference Center at City CentreOctober 30, 2019
- Avoiding State Sales Tax Traps and Compliance Challenges, Navigating Audit IssuesMarch 21, 2019
- New Orleans, LA, March 12, 2019
- Philadelphia, PA, November 14, 2018
- Phoenix, AZ, October 25, 2018
- October 16, 2018
- Atlanta, GA, October 4, 2018
- July 24, 2018
- Jennifer Weidler Karpchuk and Adam Koelsch talk state and local tax law at regional TEI seminar
- September 8, 2017
- 33rd Annual National Institute on Criminal Tax Fraud and 6th Annual National Institute on Tax ControversyLas Vegas
- Chamberlain Hrdlicka state and local tax (SALT) practice chair co-presents tax planning program
- Chamberlain Hrdlicka state and local tax lawyer to address issues common to income tax casesJanuary 29, 2016
- Chamberlain Hrdlicka state and local tax (SALT) practice chair is the overall chair of the ABA/IPT Advanced Tax Seminars
- State and local tax lawyer Jennifer Weidler Karpchuk to discuss hot Pennsylvania tax topics
- State and local tax lawyer Jennifer Weidler Karpchuk to discuss best practices in CLE
- Chamberlain Hrdlicka lawyer to present as part of webinar sponsored by the American Bar Association’s Section of Taxation
- Philadelphia tax attorney Stewart M. Weintraub to chair ABA/IPT seminarsThe Ritz-Carlton, New Orleans, LA, March 16, 2015
- Ms. Jennifer Weidler Karpchuk to present program on Philadelphia tax issues
- Chamberlain Hrdlicka lawyer Stewart M. Weintraub to present program on local tax and business tax issues, October 18, 2014
- Chamberlain Hrdlicka attorney Stewart M. Weintraub presented two CLEs on nexus and its impact on state and local taxes, January 6, 2014
- ALM Pennsylvania Tax Handbooked. 2013-2019
- ABA Property Tax Deskbook, Pennsylvania Chapter2011-2018
- PICPA's CPA Now, December 5, 2018
- Coindesk, April 2018
- When Keeping Investments in Offshore Insurance Wrappers Goes Wrong: The Tax Risks and Benefits of Offshore Private Placement InsuranceAICPA Practical Tax Strategies, April 2018
- SALT Blawg, May 12, 2019
- Philadelphia Issues Guidance on Section 199A Deduction and Deductibility of Employee Business Expenses in Light of Changes Made by Tax Cuts and Jobs ActSALT Blawg, March 17, 2019
- SALT Blawg, February 16, 2019
- U.S. Supreme Court Hears Oral Argument in Hyatt - a Case that Will Determine a State's Sovereign ImmunitySALT Blawg, January 11, 2019
- SALT Blawg, January 10, 2019