State and Local Tax
Ice Miller has a long and extensive history with its state and local taxation practice, dating back at least to the time in which it represented a client with respect to the newly enacted Indiana gross income tax in J.D. Adams Mfg. Co. v. Storen, 304 U.S. 307 (1938), and was back before the United States Supreme Court on the gross income tax in Freeman v. Hewit, 329 U.S. 249 (1947).
Ice Miller has been asked to draft proposed tax legislation, testify for and against proposed tax legislation, and testify before legislative tax study committees. Ice Miller lawyers have served on state and local tax committees of the Indiana Chamber of Commerce and Indiana Manufacturers Association, with Mark Richards currently serving as the Chair of the Indiana Chamber of Commerce's Tax Policy Committee.
Ice Miller lawyers have been asked to draft regulations for the Indiana Department of Revenue, as well as provide comments on regulations and other publications by the Indiana Department of Revenue.
In addition, we counsel clients on their compliance obligations, available exemptions and deductions, in structuring acquisitive and divisive transactions, and on issues including disputes involving all taxes collected by the Indiana Department of Revenue, known as "listed taxes," which include corporate and individual income tax, sales and use tax, motor fuel taxes, and the financial institution tax. Of special interest to many clients are the expanded exemptions for the sales and use tax, which include machinery, equipment and supplies used in manufacturing, mining or production activities.
We have extensive experience in dealing with the Indiana Department of Revenue with respect to audits and proposed assessments of tax, and proposed denials of claims for refund. We assist our clients with the substantive tax issues, the procedural issues, and the practical considerations.
We seek to resolve disputes in the most cost effective manner possible with the best possible results. While the vast majority of the matters we handle are resolved either administratively or through settlement, some cases do proceed through the court system for a variety of reasons. Attached is a listing of some reported state tax cases in which Ice Miller was counsel of record.
Ice Miller lawyers are frequent speakers on state and local taxation topics. Additionally, Ice Miller attorneys are the proud authors of the Indiana Taxation Handbook. We were asked to create this handbook many years ago by the Indiana Chamber of Commerce, and then keep it updated on an annual basis. The Indiana Taxation Handbook is available here
. As noted by Indiana Chamber President and CEO Kevin Brinegar:
"This book is eagerly awaited by our members and customers who deal with tax policy. And with so many tax changes occurring year after year, the experienced attorneys from Ice Miller have done a great job consolidating the information into a readable and easy-to-use format."