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Biography

With his local and national recognitions, Mark is a highly sought-after attorney resident in the firm’s Louisville office where he leads the firm’s Tax, Benefits and Estates Practice Group andย practices in the areas of state, local and federal tax, tax controversy and litigation, and economic development/incentives.

In small matters as well as in “bet the company” situations, Mark has assisted his clients in avoiding hundreds and hundreds of millions of dollars in improperly asserted tax obligations and securing hundreds of millions in refunds and credits. His successes have lead to a national reputation as a practitioner and as a thought leader in State Taxation. He is a go-to advisor on State and Local Taxes in this part of the Country. With over 35 years of private practice experience, Mark has on a local, regional and national level successfully counseled and advocated in well more than a thousand federal, state and local tax matters, cases and planning/transactions involving multiple types of businesses, entities, trusts and individual taxpayers. He has also represented more than 110 members of the past and present Fortune 500.

Applying creativity, experience and work ethic, Mark serves his clients daily on all elements of state, local and federal taxation as well as civil/criminal tax controversy/litigation, business law, gaming law, economic development and incentives, tax-related governmental relations and bankruptcy taxation, with significant experience in the manufacturing space, and the automotive and maritime industries.

As a thought leader on taxation, over the years Mark has moderated, presented or spoken at more than 280 seminars and conferences sponsored by various organizations, including the Council on State Taxation, American, Kentucky and Louisville Bar Associations, Institute for Professionals in Taxation, Hartman SALT Forum, Southeastern Association of Tax Administrators, NYU Advanced SALT Conference, TEI and many more organizations.

Other Info About Mark

Experience

Legal Work Highlights

Tax Litigation Successes

Marathon Pipe Line LLC v. Dept. of Revenues, 653 S.W.3d 104 (Ky. App.), discretionary review denied, No. 2022-SC-0233 (Ky.), aff’g Civil Action No. 19-CI-00750 (Franklin Circuit Court, 2021), and Case No. 17-R-054, Order No. K-25930 (KBTA June 25, 2019)
(first impression issue on classification of underground pipeline as tangible personal property and tax value of same for PSC Tax/ad valorem tax purposes)

Haier, Inc. v. Jefferson County PVA, Civil Action No. 19-CI-004516 (Jefferson Circuit Court, 2020), reversing Case Nos. K17-S-105, et al., Order No. K-25929 (KBTA, 2017)
(first impression issue on use of operating division sales purchase price allocation as fair cash value of plant)

Dept. of Revenue v. Rent-A-Center East Inc., Case No. 2017-CA-001653-MR (Ky. App. 2019), discr. review denied, No. 2019-SC-0461 (Ky.), aff’g Civil Action No. 16-CI-1075 (Franklin Cir. Ct., 2017), revers’g Case No. K14-R-17, Order No. 25136 (KBTA, 2016)
(first impression issue on taxability of loss/damage waivers for sales tax purposes)

Mark F. Sommer and Tax Analysts v. Finance and Admin. Cabinet, Kentucky Dep’t of Revenue, No. 13-CI-00029 (Franklin Cir. Ct., Div. I, Jun. 25, 2015), aff’d 2015-CA-001128 (Ky. App. 2017), aff’d 2017-SC-000071 (Ky.2018)
(first impression issue appealing denial of open records request seeking Final Rulings issued by the Department under KRS Chapter 131 and awarding attorneysโ€™ fees due to willful denial by Department during a 10-year dispute.)

NASCAR Holdings, Inc. v. Testa, 97 N.E. 3d 414 (OH 2017), Reversing Case No. 2015-263 (Ohio BTA 2015)
(first impression case on issue of non-Ohio counsel executing petition of tax appeal and dismissal for same)

Chegg, Inc. v. Finance and Administration Cabinet, Dep’t of Revenue, et al., No. 14-CI-170 (Franklin Cir. Ct., Div. II, Oct. 29, 2014), aff’d 497 SW3d 771 (Ky. App. Mar. 4, 2016), discretionary review denied, No. 2016-SC-000164-D (Ky.)
(first impression case on issue of leased property qualifying for goods-in-transit property tax exemption)

Finance & Admin. Cabinet, Depโ€™t of Revenue, Commonwealth of Kentucky v. Mark F. Sommer, No. 15-CI-00213 (Franklin Cir. Ct., Div. I, Apr. 1, 2016)
(first impression issue concerning ability of practicing attorney to assert non-commercial use exception when requesting open records in the form of court pleadings from state agency)

AT&T Corp. and Subsidiaries v. Finance and Admin. Cabinet, Depโ€™t of Revenue, No. 2008-CA-1888 (Ky. App., Jul. 3, 2014), discretionary review denied, No. 2014-SC-430-D (Ky. 2015)
(first impression case on physical presence Nexus and composition of elective consolidated group for Kentucky corporation income tax purposes)

Dept. of Revenue v. Hon. Thomas Wingate (real party Chegg, Inc.), 2014-CA-000855 (Ky. App., Aug. 14, 2014), affirming No. 14-CI-00170 (Franklin Cir. Ct., Div. II, Oct. 28, 2014)
(first impression case on issue of bar of Department pursuing collection activity while tax deficiency dispute is on appeal)

Kentucky Dep’t of Revenue v. Mark F. Sommer, No. 12-CI-01582 (Franklin Cir. Ct., Div. II, Oct. 6, 2014)
(first impression issue appealing denial of open records request seeking documents in the form of court pleadings then in the possession of the Department)

Dept. of Revenue, Fin. & Admin. Cab. v. Cox Interior, Inc., 400 S.W.3d 240 (Ky. 2013)
(served as Amicus Curiae counsel on behalf of Kentucky Chamber of Commerce, Inc., and National Federation of Independent Business in first impression case concerning ability of party to recover tax refund subsequent to letting protest period lapse)

Revenue Cabinet v. Asworth Corp., et al.
Nos. 2007-CA-002549-MR, 2008-CA-000023-MR, (Ky. App. Nov. 20, 2009), as modified Feb. 5, 2010, 2009 WL 3877518, cert. denied, Ky. S. Ct., Dkt. No. 2009-SC-000816 (Aug. 2010), opinion not published, cert. denied (U.S. Jan. 24, 2011)
(first impression case on taxation (physical presence nexus and apportionment) of flow-through entities for Kentucky corporation income tax purposes)

Ford Motor Co. v. Jefferson County Prop. Valuation Admโ€™r, File Nos. K08-S-166 and K09-S-338, Order No. K-20934 (KBTA Sept. 22, 2010)
(second largest manufacturing plant real property tax valuation case tried to judgment in Kentucky)

Amazon.com, Inc. v. Depโ€™t of Revenue, No. 07-CI-2018 (Franklin Cir. Ct., Div. I, 2008)
(first impression issue of abuse of discretion and discovery privilege standards in corporate income tax)

Monumental Life Ins. Co. v. Depโ€™t of Revenue, 201 S.W.3d 500 (Ky. App. 2006)
(first impression issue concerning duty of administrative agency such as KBTA to develop and maintain administrative record)

General Electric Co. v. Jefferson County PVA, Order No. K-18745, 2002 WL 31318636 (KBTA October 8, 2002)
(largest manufacturing plant real property ad valorem tax valuation case tried to judgment in Kentucky)

Education

Law School

University of Cincinnati, College of Law, J.D., 1988

Undergraduate School

Xavier University, Williams College of Business, B.S.B.A., Finance, 1985

Bar Memberships

Mark is licensed to practice in the following state(s):

Kentucky

Courts

Mark is admitted to practice before the following court(s):

Kentucky Supreme Court, 1988

U.S. District Court, Western District of Kentucky, 1988

United States Tax Court, 1988

U.S. District Court, Eastern District of Kentucky, 1989

U.S. Court of Federal Claims, 1989

U.S. Court of Appeals for the Sixth Circuit, 1989

U.S. District Court, Northern District of Illinois, 1990

U.S. Supreme Court, 1995

U.S. District Court, Southern District of Indiana, 2000

U.S. Court of Appeals for the Eleventh District, 2006

Recognition

Local & National Recognition

The Best Lawyers in Americaยฉ, Tax Law, 2003-2024; Litigation and Controversy Tax, 2003-2024

The Best Lawyers in Americaยฉ, “Lawyer of the Year,” 2016, 2018, 2022, 2023, 2024

Highest Peer Review and โ€œAVโ€ Rating, Martindale-Hubbell Legal Publishingยฎ in Taxation and Litigation-Taxation practice areas, 1994-2024

Selected for inclusion in Kentucky Super Lawyersยฎ, 2007-2024

Louisville Business Firstโ€™sย โ€œ20 People to Know in Economic Development,โ€ 2017

State Tax Notesย 2015 โ€œPractitioner of the Yearโ€ Recipient, December 2015

State Tax Notesย 2013 โ€œPersons of the Yearโ€ Recipient, December 2013

Louisville Magazine, Top Lawyers,ย 2006-2016

Legal Leadersย 2013 Recipient

Fellow of the American College of Tax Counsel (ACTC), Elected in 2008

Profiled in โ€œSome Reflections from Mark Sommer,โ€ Journal of State Taxation, CCH Incorporated, Winter 2022, Volume 41, Issue 1

Profiled in โ€œPlaying the Long Game,โ€ Tax Notes State (December 5, 2022)

Profiled in University of Cincinnati News, โ€œUC Law alumni making a political impact,โ€ August 2022

Profiled in theย Tax Intelligence Report,ย August 2008

Profiled in โ€œPlaying a Winning Game, Attorney Mark Sommer Guides Legal Matters for Sports Arena,โ€ Louisville Business First, August 2007

Recognized in multipleย editions ofย Whoโ€™s Who in America-Law, National Directory of Whoโ€™s Who of Executives and Professionals, Whoโ€™s Who Among American Law Students, National Deanโ€™s List, Whoโ€™s Who in the World and Whoโ€™s Who Legal USA: Corporate Tax

Professional Affiliations

Professional Affiliations & Memberships

Immediate Past Chair, Kentucky Lottery Corporation Board of Directors, 2016-2023; Service as Vice-Chair and Director 2005-2008

Georgetown Law Advanced State and Local Tax Institute, Advisory Board Member (2019-2021)

NYU Institute on State and Local Tax, Advisory Board Member (2022-present)

American Bar Association, Section of Taxation, Committee on State & Local Taxes, Chair, (2019-2021)/ Immediate Past Chair (2021-2023)/ past multi-term Vice-Chair of Committee on State & Local Taxes, 2013-2019

Member of Ky. Gov. Matt Bevin (R) Transition Team Steering Committee and Chair, Justice and Public Safety Cabinet Transition Team, 2015

Tax Notes Stateย (Tax Analysts), Advisory Board Member

Institute for Professionals in Taxationโ€™sย 2016-2019ย Income Tax Symposium Planning Committee

American Bar Association/Institute for Professionals in Taxation 2016-2024 Advanced Sales Tax Conference Planning Committee

Kentucky Chamber of Commerce, Board of Directors, and Member of Executive Committee

Republican National Lawyers Association

Multistate Tax Report (Bloomberg BNA Tax Management), Past service on Advisory Board

Bloomberg BNA Multistate Tax Advisory Council Member

Journal of State Taxationย (CCH, a Wolters-Kluwer Business), Advisory Board Member

Multistate Corporate Tax Guideย (CCH, a Wolters-Kluwer Business), Advisory Board Member

Paul J. Hartman/Vanderbilt University School of Law State and Local Tax Forum, Advisory Board Member

Kentucky Correspondent and Contributor for Tax Analystโ€™s Tax Notes State, 1992-present

Past service as General Editor for State of Kentucky, LexisNexis Tax Practice Insights

Practitioner Commentator, CCH/Thomson Reuters Kentucky State Tax Reporter

National Association of State Bar Tax Sections (NASBTS), past Executive Committee Member, Past Chair and Past President

American Bar Association, Section of Taxation, Committee on State and Local Taxes, State and Local Tax Transparency Task Force

SEATA (Southeastern States Tax Administrators Association), Past Vice-Chair and Chair of SEATA Industry Council

National Association of Property Tax Attorneys (NAPTA), Kentucky Delegate

Council on State Taxation (COST), practitioner partner

Kentucky Bar Association (Section of Taxation, including past service as Chair and other leadership positions, including Liaison to the Kentucky Society of CPAs)

Louisville Bar Association (Section of Tax, including past service as Chair and other leadership positions and service for Louisville Bar Foundation as well as Louisville Bar Center)

Independent SALT Alliance (ISA),ย Firm Representative

US Law Group, Tax Committee, past service

Kentucky Chamber of Commerceย andย Greater Louisville, Inc. (GLI),ย including service on various fiscal, policy and taxation committees

Firm Committees

Mark serves or has served in the following leadership role(s) at Frost Brown Todd:

Tax,ย Benefits and Estatesย Practice Groupย Leader

Compensation Committee, Member

Finance Committee, Member

Benefits/Retirement Committee, Chair

Strategic Planning Committee, past service

Partner Personnel Committee, past service

Advancement Committee, past service

Presentations

Mark was invited to speak at the following events:

Special Reporter, โ€œWhatโ€™s Happening Everywhere Today?โ€ NYU School of Professional Studies 42nd Institute on State and Local Taxation, New York, New York (December 12, 2023)

Presenter, โ€œThe State of Office Market After COVID,โ€ IPT 2023 Property Tax Symposium, Tampa, Florida (November 6, 2023)

Presenter, โ€œExpanding Sales Tax to Services โ€“ A Kentucky Case Study and Policy Analysis,โ€ Paul J. Hartman SALT Forum, Nashville, Tennessee (October 23, 2023)

Presenter, โ€œIlluminating Kentuckyโ€™s Landscape Through Electric Vehicles,โ€ Kentucky Commercial Real Estate Conference, Louisville, Kentucky (October 17, 2023)

Presenter, โ€œState of the States:ย  Legislative Trends and Forecasting,โ€ IPT 2023 Sales Tax Symposium, Chicago, Illinois (October 2, 2023)

Presenter, โ€œView from the Bench โ€“ The 5 Most Impactful Recent Judicial Decisions,โ€ IPT 2023 Sales Tax Symposium, Chicago, Illinois (October 2, 2023)

Presenter, โ€œGeneral Session:ย  The New Frontier โ€“ Sales & Income Tax Considerations with E-Commerce and PL 86-272,โ€ IPT 47th Annual Conference, Grapevine, Texas (June 28, 2023)

Presenter, โ€œAfter the Honeymoon โ€“ Merger and Acquisition Sales and Use Tax Concerns,โ€ 2023 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 14, 2023)

Special Reporter, โ€œWhatโ€™s Happening Everywhere Today? Including Local Taxes,โ€ NYU School of Professional Studies 41st Institute on State and Local Taxation, New York, New York (December 2022)

Presenter, โ€œEverybody Wins:ย  Advanced Negotiation Skills for Getting to โ€˜Yes,โ€™โ€ IPTโ€™s 2022 Property Tax Symposium, Tucson, Arizona (November 9, 2022)

Presenter, โ€œWhen the Deal Dust Settles:ย  What Should You Focus on Within the First 100 Days After a Transaction?โ€ COST 53rd Annual Meeting, Orlando, Florida (October 27, 2022)

Presenter, โ€œDevelopments in Kentucky Property Tax Law,โ€ 2022 National Association of Property Tax Representatives-TEC Annual Conference, Kansas City, Missouri (October 25, 2022)

Presenter, โ€œUnexpected Auditsโ€ฆWhy is This My Problems?โ€ 29th Annual Parul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 19, 2022)

Presenter, โ€œNavigating the Appeals and Dispute Process,โ€ IPTโ€™s 2022 Sales Tax Symposium, Boston, Massachusetts (October 3, 2022)

Presenter, โ€œA Guided Hike Around Property Tax Abatement Peaks and Pits,โ€ IPTโ€™s 46th Annual Conference, Salt Lake City, Utah (June 28, 2022)

Presenter, โ€œWhatโ€™s New in Kentucky Tax?โ€ IPT Nashville Chapter Luncheon Group Meeting, Nashville, Tennessee (June 9, 2022)

Panelist, โ€œPreserving Your Case, Penalty Abatement, VDAs & Amnesty Programs,โ€ 2022 ABA/IPT Advanced Tax Seminars, Virtual (March 14, 2022)

Presenter, โ€œItโ€™s All About the Words:ย  Statutory Construction,โ€ 28th Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2021)

Speaker, โ€œAnd Iโ€™ll Huff, and Iโ€™ll Puff, and Iโ€™ll Blow Your [Argument] Down, Statutory Construction โ€“ The Foundation of a Persuasive Tax Argument,โ€ ABA/IPT Advanced Tax Seminars (March 18, 2021)

Speaker, โ€œMergers and Acquisitions:ย  Transfer Taxes in the Purchase or Sales of a Business,โ€ ABA/IPT Advanced Tax Seminars (March 16, 2021)

Moderator, โ€œHow Does Kentuckyโ€™s Economy Rebound From COVID-19?โ€ Kentucky Chamber of Commerce Webinar, A Responsible Plan for Return to Work Series (April 23, 2020)

Speaker, โ€œCOVID-19 and the path ahead,โ€ ACG Kentucky Virtual Town Hall Meeting (April 21, 2020)

Presenter, โ€œ2020 Tax Filing, Payment & Refund Deadlines,โ€ ABA Section of Taxationโ€™s Tax Implications of COVID-19 Webinar Series (April 14, 2020)

Speaker, โ€œUnderstanding the CARES Federal Stimulus,โ€ Northern Kentucky Chamber of Commerce Webinar (March 27, 2020)

Presenter, โ€œHot Topics โ€“ East of the Mississippi,โ€ COST 2020 Advanced Sales Tax Conference and Audit Session, Las Vegas, Nevada (February 2020)

Moderator, โ€œTrends in Statutory Interpretation in State Tax Cases,โ€ ABA Section of Taxation Midyear Meeting, Boca Raton, Florida (January 2020)

Presenter, โ€œThe Art of the Deal โ€ฆ How to Ethically negotiate Rulings & Agreements,โ€ 29thย Annual Ohio Tax Conference, Columbus, Ohio (January 2020)

Presenter, โ€œVoluntary Disclosure Agreements (VDAs), Amnesty Programs and Back Channel Efforts โ€“ What is the Best Tool to Move Forward?โ€ 29thย Annual Ohio Tax Conference, Columbus, Ohio (January 2020)

Special Reporter, โ€œKentucky Tax Developments โ€“ 2019 Year In Review,โ€ NYU School of Professional Studies 38thย Institute on State and Local Taxation, New York, New York (December 2019)

Presenter, โ€œCombined and Unitary Reporting,โ€ 26thย Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2019)

Presenter, โ€œAudit Management & Defense in Practice,โ€ IPT Sales Tax 2019 Symposium, Orlando, Florida (September 2019)

Presenter, โ€œCentral Property Tax Assessment โ€“ A Bygone Practice?โ€ 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)

Presenter, โ€œWayfair and its Impact on Income Tax Nexus,โ€ 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)

Presenter, โ€œPart I & II โ€“ Sales and Use Tax Audit Notice In Hand โ€“ Help!โ€ 2019 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2019)

Presenter, โ€œPenalties, Penalties, Penalties โ€“ Are There Ways to Mitigation Them?โ€ COST 2019 Sales Tax Conference and Audit Session, Atlanta, Georgia (February 2019)

Presenter, โ€œMandatory Combined Reporting โ€“ Are We Living In a Unitary World?โ€ 28th Annual Ohio Tax Conference, Columbus, Ohio (January 2019)

Moderator, โ€œMurphy v. NCAA:ย  Implications for State and Local Taxation,โ€ ABA Section of Taxation 2019 Midyear Meeting, New Orleans, Louisiana (January 2019)

Special Reporter, โ€œWhatโ€™s Happening Everywhere Today,โ€ NYU School of Professional Studies 37th Institute on State and Local Taxation, New York, New York (December 2018)

Presenter, โ€œState Implications of Federal Tax Reform,โ€ 67th Annual Tulane Tax Institute, New Orleans, Louisiana (October 2018)

Presenter, โ€œSoutheastern Update โ€“ Hot Topics in High Cotton,โ€ 25th Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2018)

Presenter, โ€œThe Year in Review,โ€ IPTโ€™s 2018 Sales Tax Symposium, Indian Wells, California (September 2018)

Presenter, โ€œKentucky Tax Reform:ย  Implications & Effect on the Manufacturing Industry,โ€ Kentucky Association of Manufacturers Webinar (August 9, 2018)

Panelist, โ€œSignificant Cases in the Southeast and Around the Country,โ€ 68th Annual SEATA Conference, Nashville, Tennessee (July 2018)

Presenter, โ€œTurning Back Time โ€“ How Far and What to Do With Omitted Property,โ€ 42nd IPT Annual Conference, Vancouver, British Columbia (June 2018)

Panelist, โ€œManufacturing Audit Issues in the Southeast โ€“ Panel of Experts Answer Your Questions,โ€ IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)

Presenter, โ€œSALT Credits & Incentives for Manufacturers in the Southeast:ย  Kentucky,โ€ IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)

Presenter, โ€œMTC VDA Program โ€“ Online Marketplace Seller Voluntary Disclosure Initiative,โ€ IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2018)

Presenter, โ€œSALT Impact of Federal Tax Reform,โ€ ABA Section of Taxation 2018 Joint Fall Meeting, San Diego, California (February 2018)

Presenter, โ€œVDAs, Amnesty Programs, Offers in Compromise and Back Channel Efforts โ€“ And The Best Tool to Move Forward Is?โ€ 27th Annual Ohio Tax Conference, Columbus, Ohio (January 2018)

Special Reporter, โ€œWhatโ€™s Happening Everywhere Today,โ€ NYU School of Professional Studies 36th Institute on State and Local Taxation, New York, New York (December 2017)

Presenter, โ€œEthical and Privilege Concerns in The World of Tax Outsourcing,โ€ IPT Income Tax Symposium, Chicago, Illinois (November 2017)

Presenter, โ€œNegotiating Abatements vs. Incentive Awards,โ€ IPT 41st Annual Property Tax Symposium, Indian Wells, California (November 2017)

Presenter, โ€œTop 10 Things to Always Do in A Property Tax Dispute,โ€ COST 2017 48th Annual Meeting, Orlando, Florida (October 2017)

Presenter, โ€œKISS:ย  Tax Ramifications of Damages,โ€ 2017 NARTC Fall Meeting, La Jolla, California (September 2017)

Presenter, โ€œThe Year in Review,โ€ IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)

Presenter, โ€œNasty States,โ€ IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)

Moderator, Policy Makersโ€™ Perspective Panel, Kentucky Chamber of Commerce Tax Summit, Lexington, Kentucky (September 2017)

Instructor, Brief-Writing Workshop, Multistate Tax Commission 50th Annual Meeting, Louisville, Kentucky (July 2017)

Presenter, โ€œVoluntary Disclosures & Amnesty Programs,โ€ IPT 41st Annual Conference, Charlotte, North Carolina (July 2017)

Presenter, โ€œBig Easy Income Tax Brawl,โ€ 67th Annual Southeastern Association of Tax Administrators (SEATA) Conference, New Orleans, Louisiana (July 2017)

Moderator, โ€œCredit for Sales/Use Tax Paid to Other States,โ€ ABA Section of Taxation 2017 May Meeting, Washington, D.C. (May 2017)

Moderator, โ€œThe Annual Big Easy Brawl,โ€ 2017 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2017)

Presenter, โ€œKentucky Litigation and Tax Case Update,โ€ KyCPA State Tax Conference, Louisville, Kentucky (November 2016)

Presenter, โ€œPrior Kentucky Tax Reform Initiatives,โ€ Kentucky Chamber of Commerce โ€œBoot Camp,โ€ Frankfort, Kentucky (November 2016)

Moderator, โ€œSALT Strategy,โ€ 2016 IPT Income Tax Symposium, Tucson, Arizona (November 2016)

Presenter, โ€œManufacturing vs. Service.ย  Why It Matters,โ€ 23rd Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2016)

Presenter, โ€œBest Practices:ย  How to Make Sure Your Contracts Are Written to Cover Tax Considerations,โ€ COSTโ€™s 47th Annual Meeting, Las Vegas, Nevada (October 2016)

Presenter, โ€œProtecting Privileged Tax Information and Avoiding Waiver,โ€ Direct Energy CLE, Houston, Texas (August 2016)

Presenter, โ€œNavigating Audits from Both Perspectives,โ€ 66th Annual Southeastern Association of Tax Administrators (SEATA) Conference, Asheville, North Carolina (June 2016)

Presenter, โ€œManufacturing Property Taxes Version 2.0:ย  Will Recent Policy Changes Help or Hurt Your Business?โ€ IPT 40th Annual Conference, Traverse City, Michigan (June 2016)

Presenter, โ€œEquitable Tax Doctrines โ€” Equity Based Exceptions to Assert When Pursuing Barred Tax Refunds,โ€ Independent SALT Alliance (ISA) Summer Meeting, Greenbrier, West Virginia (June 2016)

Presenter, โ€œHandling Difficult Audits and Preparing for Potential Litigation,โ€ 2016 ABA/IPT Advanced Sales Tax Seminar, New Orleans, Louisiana (March 2016)

Presenter, โ€œSunlight as a Disinfectant versus the Possible Perils of Government in a Fishbowl:ย  Transparency in Tax Administration and the Role of the Tax Department,โ€ ABA Section of Taxation 2016 Midyear Meeting, Los Angeles, California (January 2016)

Presenter, โ€œWazzup in Alternative Apportionment and Efforts to Stop Its Use,โ€ 25th Annual Ohio Tax Conference, Columbus, Ohio (January 2016)

Presenter, โ€œWhy Canโ€™t We Be Friends?โ€ Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)

Presenter, โ€œState and Local Tax Forum Southeast States Update โ€“ Kentucky,โ€ Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)

Moderator, โ€œAlternative Tax Controversies,โ€ ABA Section of Taxation 2015 Joint Fall Meeting, Chicago, Illinois (September 2015)

Presenter, โ€œEconomic Obsolescence & Valuation,โ€ Southeastern Association of Tax Administrators (SEATA) 65th Annual Conference, Atlanta, Georgia (July 2015)

Presenter, โ€œAll Hands on Deck:ย  The Marketplace Fairness Act,โ€ IPT 39th Annual Conference, San Diego, California (June 2015)

Presenter, โ€œMinimizing Risk in Economic Development Incentive Projects,โ€ Lorman Education Services, Live Webinar (April 2015)

Presenter, โ€œProtecting Privileged Information and Avoiding Waiver,โ€ Independent SALT Alliance (ISA) Winter Meeting, New Orleans, Louisiana (January 2015)

Presenter, โ€œProtecting Privileged Information and Avoiding Waiver,โ€ 24th Annual Ohio Tax Conference, Columbus, Ohio (January 2015)

Presenter, โ€œKentucky State and Local Tax Update,โ€ Ohio CPAs Southwest Ohio Tax Update, Fairfield, Ohio (January 2015)

Prior presentations available upon request.

Major Publications

Mark is an author or contributor to the following publications:

External Publications

Co-Author, “Kentucky Amnesty: Dead and Gone?”, Journal of State Taxation, CCH, winter 2023

Author, โ€œKentuckyโ€™s Bourbon Barrel Tax May Be Headed Toward Bitter Ending,โ€ Bloomberg Tax, Tax Insights & Commentary (March 15, 2023)

Presenter, โ€œKentuckyโ€™s Bourbon Barrel Tax Ages to the Edge of Repeal,โ€ Bloomberg Tax, Talking Tax Podcast (March 8, 2023)

Author, โ€œWhere do we go from here,โ€ Board Briefs, Tax Notes State (December 19, 2022)

Co-author,ย Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, Kentucky Chapter, American Bar Association (2020-2022)

Co-author, โ€œContinuing to Pull Back the Curtain on Federal Relief Abuses,โ€ Prattโ€™s Government Contracting Law Report (February 2022)

โ€œWhat Times We Live In,โ€ Board Briefs, Tax Notes Stateย (December 16, 2021)

Tribute: A Conversation About Mark, Tax Notes State (October 4, 2021)

Co-author, โ€œFeds pursue fraud claims against PPP recipients,โ€ Midsouth Employment Law Letter, Vol. 2, No. 9 (September 2021)

โ€œSolar and SALT โ€“ Sunshine is Making Hay,โ€ Journal of State Taxation, CCH, Fall 2021

โ€œHasta La Vista, 2020โ€ Board Briefs, Tax Notes State (December 20, 2020)

Co-author,ย Sales and Use Taxes:ย  Kentucky, Practical Law (Thompson Reuters) 2020-2022

โ€œA Tax Tiger at Heart,โ€ Board Briefs,ย Tax Notes Stateย Advisory Board Members honor the late Supreme Court Justice Ruth Bader Ginsburg (October 5, 2020)

Co-author,ย Property Tax Deskbook, Kentucky Chapter, American Bar Association, 1995-2023

โ€œWow โ€“ We Are Living It!โ€ย Farewell 2019, Hello 2020!, Tax Notes State (December 16, 2019)

Co-author,ย Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, Kentucky Chapter, American Bar Association (2019)

Co-author,ย Sales and Use Taxes:ย  Kentucky, Practical Law (Thompson Reuters) (2019)

Co-Author, University of Kentucky/CLE Monograph โ€œChapter 13: Taxation of LLCs: State and Local Tax Issues,โ€ย Limited Liability Companies in Kentucky, 4th ed. (2019)

โ€œSunscreen Helps to Prevent Burn From Sunshine,โ€ย Tax Notes State (June 24, 2019)

โ€œGILTI, or Not GILTI, That Is the Question!โ€ย Stateย Tax Notesย (March 18, 2019)

โ€œKentucky Tax Reform:ย  An Overview,โ€ย IPT Insiderย (September 2018)

โ€œKentucky Tax Reform:ย  An Overview,โ€ย Journal of State Taxation, a Wolters Kluwer Publication (Fall 2018)

โ€œKentucky Tax Reform:ย  An Overview,โ€ย IPT Insider, a publication ofย Institute for Professionals in Taxation (September 2018)

โ€œIs Kentuckyโ€™s Tax Reform Dead on Arrival?โ€ย Law 360, July 19, 2018

โ€œTax Reform in Kentucky:ย  What it Means for You,โ€ย Kentucky Chamber News, May 2018

โ€œHow Kentucky Changed Its Nearly 100-Year-Old Tax Structure,โ€ย Law 360, June 6, 2018

โ€œRetroactive?ย  Only Time Will Tell,โ€ Board Briefs,ย State Tax Notes, March 26, 2018

โ€œIn Memoriam:ย  Chris Bergin,โ€ย Letter To The Editor,ย State Tax Notes, December 11, 2017

โ€œTodayโ€™s Good, the Bad and the Ugly of Coal Taxation,โ€ย Journal of State Taxationย (Summer 2017)

โ€œHittinโ€™ the Trifecta and SALT,โ€ Bloomberg BNAโ€™sย Daily Tax Reportย (May 5, 2017)

โ€œHow Would Federal Tax Reform Affect the States?โ€ย State Tax Notes (April 17, 2017)

โ€œFederal Matters of SALT Significance โ€“ย Quill,โ€ย State Tax Notesย (January 3, 2017)

โ€œTax reform without the locals isnโ€™t reform at all,โ€ย Louisvilleย Business Firstย Op-Ed piece (October 21, 2016)

Sales and Use Taxes:ย  Kentucky, Practical Law (Thompson Reuters) (2016)

โ€œTransparency and SALT,โ€ย Best Lawyers Business Editionย (Summer 2016)

โ€œKentuckyโ€™s Elusive Single Sales Factor,โ€ย IPT Insider Reportย (November 2015)

โ€œLife Is All About Taxes,โ€ย State Tax Notesย Op-Ed piece (September 30, 2015)

Previous publications available upon request.

Media Commentary

“Pa. Justices’ Philly Tax Ruling Highlights Local Control,” Law360 Tax Authority, a LexisNexisยฎ Company (December 1, 2023)

โ€œTech Cos. Can Pursue Mich. Sales Tax Fight Without Payment,โ€ Law360 Tax Authority, a LexisNexisยฎ Company (October 27, 2023)

โ€œMichigan Phone Providers Move Ahead with Sales, Use Tax Lawsuit,โ€ Bloomberg Taxโ€™s Daily Tax Report:ย  State (October 26, 2023)

โ€œExemptions Can Pose Challenges When States Tax Services, Panelists Say,โ€ Tax Notes State (October 25, 2023)

“Kentucky Enacts Barrel Tax Phaseout, Corrects SALT Cap Workaround,โ€ Tax Notes State (April 5, 2023)

“Kentucky Replaces Bourbon Barrel Tax With Tax on Warehouses,โ€ Bloomberg Taxโ€™s Daily Tax Report: State (March 31, 2023)

โ€œKy. Approves Sales Tax Changes, SALT Cap Workaround,โ€ Law360 Tax Authority, a LexisNexisยฎ Company (March 27, 2023)

โ€œKy. Lawmakers OK SALT Cap Workaround, Sales Tax Changes,โ€ Law360 Tax Authority, a LexisNexisยฎ Company (March 20, 2023)

โ€œKentucky Republicans Advance Tax Cut Bills,โ€ Tax Analystsโ€™ Tax Notes State (March 16, 2023)

โ€œKentucky House Approves Tax Cut, SALT Cap Workaround Bill,โ€ย  Tax Analystsโ€™ Tax Notes State (March 9, 2023)

โ€œDrinking and Driving:ย  SALT in Review,โ€ Law360 Tax Authority, a LexisNexisยฎ Company (March 10, 2023)

โ€œKentucky House Approves Tax Cut, SALT Cap Workaround Bill,โ€ Tax Analystsโ€™ Tax Notes State (March 9, 2023)

“Distillers Toast New Plan to End Kentucky’s Bourbon Barrel Tax,” Bloomberg Tax’s Daily Tax Report: Stateยฎ (February 24, 2023)

โ€œKentucky Supreme Court Finds Manufacturerโ€™s Purchases Exempt,โ€ Tax Analystsโ€™ State Tax Notes (December 27, 2022)

โ€œAluminum Bizโ€™s Purchases Tax-Exempt, Ky. High Court Says, Law360 Tax Authority, a LexisNexisยฎ Company (December 16, 2022)

“Panel Urges Caution in Company Tax Departmentsโ€™ Handling of Niche Audits,โ€ Tax Analystsโ€™ State Tax Notes (October 21, 2022)

“Kentucky High Court Wonโ€™t Hear Pipeline Classification Dispute,โ€ Tax Analystsโ€™ State Tax Notes (October 17, 2022)

“Kentucky Governor Vetoes Entire Revenue Bill, Including Its Income Tax Cut,โ€ Tax Analystsโ€™ State Tax Notes (April 18, 2022)

“Kentucky Measure Phasing Out State Income Tax Heads to Governor,โ€ Bloomberg Taxโ€™s Daily Tax Report: Stateยฎ (March 20, 2022)

โ€œKentucky House Approves Personal Income Tax Phase-Out,โ€ Bloomberg Taxโ€™sย Daily Tax Report: Stateยฎ (March 4, 2022)

โ€œKentucky House Republicans Propose Income Tax Phaseout,โ€ Tax Analystsโ€™ State Tax Notes (March 2, 2022)

โ€œKy. Bill Would Offer Tax Amnesty, Outsource To Private Firm,โ€ Law360 Tax Authority, a LexisNexisยฎ Company (January 7, 2022)

โ€œKentucky Tax Appeals Law Nixes Bond Requirement for Challengers,โ€ Bloomberg Taxโ€™sย Daily Tax Reportยฎย (April 6, 2021)

โ€œQuestions Persist on Publication of DOR Guidance,โ€ Tax Notes State (February 8, 2021)

โ€œMore Focus on Publication of Kentucky DOR Rulings With Proposed Bill,โ€ Tax Analystsโ€™ย State Tax Notes (February 8, 2021)

โ€œSupreme Court Rejects Ohio CAT Assessment Challenge,โ€ Tax Analystsโ€™ย State Tax Notes (October 12, 2020)

โ€œKentucky Governor Abolishes Claims Commission, Reinstates Board of Tax Appeals,โ€ Tax Analystsโ€™ย State Tax Notesย (September 14, 2020)

โ€œSmall Businesses Could Suffer From Kentucky Tax Appeal Overhaul,โ€ Bloomberg Taxโ€™sย Daily Tax Reportยฎย (September 8, 2020)

โ€œKy. Gov. Creates New Tax Board, Dissolves Commission,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (September 4, 2020)

โ€œVolunteerism In Pa. And Digital Ads in NY:ย  Salt In Review,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (April 24, 2020)

โ€œKentucky Legislature Overrides Veto of Partnership Audit Bill,โ€ Tax Analystsโ€™ย State Tax Notesย (April 20, 2020)

โ€œTax Break for Breweries, Distilleries Vetoed by Kentucky Governor,โ€ Bloomberg Taxโ€™sย Daily Tax Reportยฎ (April 13, 2020)

โ€œKentucky Legislature Passes Partnership Audit Bill,โ€ Tax Analystsโ€™ State Tax Notesยฎ (April 6, 2020)

โ€œ$2 trillion stimulus bill:ย  What local business leaders need to know,โ€ย Louisville Business First (March 27, 2020)

โ€œUnemployed workers in Louisville eager for $1,200 coronavirus bailout checks,โ€ย Courier-Journal.com (March 25, 2020)

โ€œKentucky Tax Talk:ย  What 3 Bills Show About Governorโ€™s Plans,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (February 20, 2020)

โ€œKentucky Plans to Nearly Double Auditors to Hike Tax Collections,โ€ Bloomberg Tax’sย Daily Tax Report:ย  Stateยฎ (February 12, 2020)

โ€œThe Year in Courts,โ€ Tax Analystsโ€™ย State Tax Notesย (December 30, 2019)

โ€œKentucky Tax Talk:ย  A New Governorโ€™s New Tax Ideas,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (December 17, 2019)

โ€œMTC Work Group to Discussย Finniganย and P.L. 86-272,โ€ย Stateย Tax Notes (October 31, 2019)

โ€œKentucky Tax Talk:ย  What Governor Candidates Would Change,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (October 18, 2019)

โ€œKentucky DOR Updates Private Letter Ruling Procedures,โ€ Bloomberg Taxโ€™sย Daily Tax Report:ย  Stateยฎ (July 30, 2019)

โ€œKentucky DOR to Publish Redacted Letter Rulings,โ€ Tax Analystsโ€™ย Tax Notes (July 29, 2019)

โ€œKy. Tax Agency To Release Private Letter Rulings, As Ordered,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (July 26, 2019)

โ€œKentucky Judge Sets Deadline for DOR to Release Rulings,โ€ Tax Analystsโ€™ย Tax Notes (July 19, 2019)

โ€œStates Will Go To Wayfair-Like Biz Tax Standard, Panelists Say,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (July 16, 2019)

โ€œRent-A-Centerโ€™s Damage Waivers Not Taxable, Ky. Panel Says,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (July 12, 2019)

โ€œKentucky Overhauling Tax Ruling Releases After Lawsuit,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (June 25, 2019)

โ€œKentucky Voters Set Up a Showdown Over Teachers, Trump, Abortion,โ€ Bloomberg BNAโ€™sย Bloomberg Government (May 22, 2019)

โ€œTax Policy in an Age of Cynicism,โ€ Tax Analystsโ€™ย Tax Notes (May 13, 2019)

โ€œKentucky Supreme Court Wonโ€™t Reconsider Tax Transparency Opinion,โ€ Tax Analystsโ€™ย Tax Notes (April 19, 2019)

โ€œKy. Justices Wonโ€™t Revisit Order Making Tax Rulings Public,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (April 18, 2019)

โ€œKentucky Governor Signs Cleanup, Transparency Bill,โ€ Tax Analystsโ€™ย Tax Notes (April 15, 2019)

โ€œKy. Quickly Dissolves Public Records Shield For Tax Guidance,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (April 10, 2019)

โ€œThe Importance of Transparency in Government,โ€ Tax Analystsโ€™ย Tax Notes (April 8, 2019)

โ€œKentucky Legislature Passes Cleanup, Transparency Bill,โ€ Tax Analystsโ€™ย Tax Notes (April 1, 2019)

โ€œIn Reversal, Ky. Legislators Vote To Make Tax Rulings Public,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (March 29, 2019)

โ€œAnother Round of Tax Tweaks Clears Kentucky Legislature,โ€ย Bloomberg Taxโ€™sย Daily Tax Report:ย  Stateยฎ, (March 29, 2019)

โ€œNew Ky. Law Excludes Tax Rulings From Public Record Requests,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (March 27, 2019)

โ€œKy. To Tax Marketplace Facilitators, Give Banks A $56M Break,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (March 26, 2019)

โ€œKentucky Legislature Deals Setback to Transparency,โ€ Tax Analystsโ€™ย Tax Notes (March 25, 2019)

โ€œKentucky Legislature Passes Bank Franchise Tax Repeal, Marketplace Provisions,โ€ Tax Analystsโ€™ย Tax Notes (March 18, 2019)

โ€œKentucky lawmakers secretly approved a loophole to hide tax documents from the public,โ€ย Lexington Herald Leader (March 15, 2019)

โ€œKentucky Bill Would Mandate Marketplace Sales, Use Tax Collection,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (March 13, 2019)

โ€œKentucky House Passes Tax Overhaul Cleanup, Marketplace Bill,โ€ Tax Analystsโ€™ย State Tax Today (February 25, 2019)

โ€œKentucky Businesses Seek Repeal of โ€˜Rushedโ€™ Income Tax,โ€ Bloomberg Taxโ€™sย Daily Tax Report:ย  Stateยฎ (January 30, 2019)

โ€œBetting Case Looms Large For State Taxation, Specialist Says, 2019 Law360 18-167,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (January 18, 2019)

โ€œKy. Nixes $1.35M Refund Bid In Combined Reporting Appeal,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (January 11, 2019)

โ€œNoteworthy State High Court Battles:ย  SALT In Review,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (November 9, 2018)

โ€œKy. High Court Says Tax Final Rulings Are Public Docs,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (November 5, 2018)

โ€œKentucky Supreme Court Affirms Tax Transparency Opinion,โ€ Tax Analystsโ€™ย State Tax Today (November 2, 2018)

โ€œTax Protest Orders Public in Kentucky After Court Split,โ€ Bloomberg Taxโ€™sย Daily Tax Report:ย  Stateยฎ (November 1, 2018)

โ€œMore States Move To Combined Reporting Despite Biz Pushback,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (August 21, 2018)

โ€œGILTI Considered Nontaxable Income by Kentucky DOR,โ€ Tax Analystsโ€™ย State Tax Today (August 17, 2018)

โ€œIs Kentuckyโ€™s Tax Reform Dead On Arrival?โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (July 19, 2018)

โ€œKy. Tells Remote Sellers To Prepare For Tax Remittance,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (June 28, 2018)

โ€œAttorneys React To Ruling In South Dakota V. Wayfair,โ€ย Law360 Tax Authority, a LexisNexisยฎย Company (June 21, 2018)

โ€œHow Kentucky Changed Its Nearly 100-Year-Old Tax Structure,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (June 6, 2018)

โ€œTax attorney breaks down GOP tax changes; opportunities for more adjustments,โ€ Pure Politics, Spectrum News (May 8, 2018)

โ€œKentucky Businesses Not Keen on New Combined Reporting Requirement,โ€ Tax Analystsโ€™ย State Tax Today (April 30, 2018)

โ€œThe Good, Bad And Confusing:ย  This Weekโ€™s SALT In Review,โ€ย Law360 Tax Authority, a LexisNexisยฎ Company (April 20, 2018)

โ€œKentucky Legislature Overrides Veto of Tax Overhaul,โ€ Tax Analystsโ€™ย State Tax Today (April 17, 2018)

โ€œKentucky Manufacturers, Telecoms Score Tax Tweaks Over Weekend,โ€ Bloomberg Taxโ€™sย Daily Tax Report:ย  State (April 17, 2018)

โ€œKentucky Lawmakers Approve Tax Code Overhaul,โ€ Tax Analystsโ€™ย State Tax Today (April 4, 2018)

โ€œKentucky Justices Focus on Taxpayer Privacy in Transparency Case,โ€ Tax Analystsโ€™ย State Tax Today (March 16, 2018)

โ€œKentucky Issues FAQs on New Federal Lawโ€™s Effect on State Taxes,โ€ Tax Analystsโ€™ย State Tax Today (January 22, 2018)

โ€œMeet The Board,โ€ Tax Analystsโ€™ย State Tax Today (January 1, 2018)

โ€œTransparency Advocates Urge Kentucky High Court to Affirm Appellate Ruling Against DOR,โ€ Tax Analystsโ€™ย State Tax Todayย (December 14, 2017)

โ€œKentucky Tax Guidance Procedures Greeted With Cheers,โ€ Tax Analystsโ€™ย State Tax Today (December 1, 2017)

โ€œKentucky DOR Says Final Rulings Excluded From Confidentiality Law Exceptions,โ€ Tax Analystsโ€™ย State Tax Today (October 18, 2017)

โ€œSupreme Court May Take Up West Virginia Tax Credits Case,โ€ Bloomberg BNAโ€™sย Daily Tax Reportย (September 20, 2017)

โ€œTax Transparency โ€“ Looking Through the Window,โ€ Tax Analystsโ€™ย State Tax Today (September 18, 2017)

โ€œKentucky High Court to Mull If Tax Protest Orders are Public,โ€ Bloomberg BNAโ€™sย Daily Tax Report (August 28, 2017)

โ€œKentucky Supreme Court to Review Tax Transparency,โ€ Tax Analystsโ€™ย State Tax Today (August 23, 2017)

โ€œCourts are Declining to Applyย Quillย to Variety of Taxes, Experts Say,โ€ Tax Analystsโ€™ย State Tax Today (July 13, 2017)

โ€œKentucky Governor Seeks Expert Input for Tax Reform Recommendations,โ€ Tax Analystsโ€™ย State Tax Today (April 17, 2017)

โ€œSpecial session an opportunity for holistic approach to tax reform, expert says,โ€ Pure Politics, Spectrum News (April 6, 2017)

โ€œPaul H. Frankel, โ€˜the Godfather of State and Local Tax,โ€™ Dies at 80,โ€ Tax Analystsโ€™ย State Tax Today (March 1, 2017)

โ€œKentucky Governor Vows Major Tax Reform in Legislative Session,โ€ Tax Analystsโ€™ย State Tax Today (February 10, 2017)

โ€œKentucky Court of Appeals Orders DOR to Publish Final Rulings,โ€ Tax Analystsโ€™ย State Tax Today, January 17, 2017

โ€œMeet the Board,โ€ Tax Analystsโ€™ย State Tax Today (January 3, 2017)

โ€œKentucky Republicans Expect Major Tax Reform After Election Landslide,โ€ Tax Analystsโ€™ย State Tax Today (November 11, 2016)

โ€œKentucky Court of Appeals Finds Pharmacy Property Wasnโ€™t Overvalued,โ€ Tax Analystsโ€™ย State Tax Today (September 23, 2016)

โ€œKentucky High Court Sides with Textbook Rental Company Chegg,โ€ย Bloomberg BNA Tax Center (September 23, 2016)

โ€œKentucky Supreme Court Declines to Hear DORโ€™s Appeal on Personal Property Exemption,โ€ Tax Analystsโ€™ย State Tax Notes, (September 19, 2016)

โ€œKentucky Governor Calls for Review of All Business Regs,โ€ Tax Analystsโ€™ย State Tax Notes (July 8, 2016)

โ€œNorth Carolina Lawmakers Vote to Require DOR to Publish Private Letter Rulings,โ€ Tax Analystsโ€™ย State Tax Today (June 30, 2016)

โ€œLetter From Distressed and Depressed Readers,โ€ Tax Analystsโ€™ย State Tax Today (June 21, 2016)

โ€œKentucky Governor Signs Bill Distinguishing Effect of Tax Forms and Regs,โ€ Tax Analystsโ€™ย State Tax Today (April 12, 2016)

โ€œMinnesota Joins Trend of States Proposing Tax Haven Legislation,โ€ Tax Analystsโ€™ย State Tax Today (March 30, 2016)

โ€œWashington Tax Incentives:ย  Development Tool or Bait-and-Switch Tactic?โ€ Tax Analystsโ€™ย State Tax Today (March 22, 2016)

โ€œKentucky DOR Urges Court of Appeals to Bar Release of Letter Rulings,โ€ Tax Analystsโ€™ย State Tax Today (March 21, 2016)

โ€œKentucky Practitioner Asks Court to Affirm Order Requiring Release of Final Rulings,โ€ Tax Analystsโ€™ย State Tax Today (March 14, 2016)

โ€œTax Analysts Files Brief With Kentucky Court of Appeals in Transparency Dispute,โ€ Tax Analystsโ€™ย State Tax Today (March 14, 2016)

โ€œCompanyโ€™s Textbook Rentals Eligible for Exemption, Kentucky Appeals Court Affirms,โ€ Tax Analystsโ€™ย State Tax Today (March 8, 2016)

โ€œKentucky Court of Appeals Says Rented Textbooks Are Exempt From Property Tax,โ€ Tax Analystsโ€™ย State Tax Today (March 8, 2016)

โ€œKentucky Bill Would Implement Combined Reporting and Market-Based Sourcing,โ€ Tax Analystsโ€™ย State Tax Today (February 10, 2016)

โ€œWorking Together โ€” the Good, the Bad, and the Ugly,โ€ Tax Analystsโ€™ย State Tax Today (February 2, 2016)

โ€œStatesโ€™ Combined Reporting Bills Likely Will Spark Debate,โ€ Tax Analystsโ€™ย State Tax Today (January 11, 2016)

โ€œCourts Do Not Owe Deference to State Tax Board, Kentucky High Court Says,โ€ Tax Analystsโ€™ย State Tax Today (January 7, 2016)

โ€œYear in Review:ย  Practitioners โ€” Brett R. Carter and Mark F. Sommer,โ€ Tax Analystsโ€™ย State Tax Today, (December 21, 2015)

โ€œKentucky Governor Appoints Former Chamber Board Member as New DOR Head,โ€ Tax Analystsโ€™ย State Tax Today (December 15, 2015

โ€œPractitioner of the Year 2015,โ€ Tax Analystsโ€™ย State Tax Today (December 14, 2015)โ€State Files Brief With Ohio Supreme Court in Dispute Over Unauthorized Practice of Law,โ€ Tax Analystsโ€™ย State Tax Today, December 11, 2015

โ€œNASCAR Asks Ohio Supreme Court to Reinstate Assessment Case,โ€ Tax Analystsโ€™ย State Tax Today (October 30, 2015)

โ€œNASCAR Files Brief With Ohio Supreme Court Over the Unauthorized Practice of Law and BTA Jurisdiction,โ€ Tax Analystsโ€™ย State Tax Today (October 29, 2015)

โ€œTax System Reform โ€“ Part 1,โ€ Tax Analystsโ€™ย State Tax Today (October 28, 2015)

โ€œKentucky Tax Board Exempts Streaming Video From Cable, TV Taxes,โ€ Tax Analystsโ€™ย State Tax Today (September 25, 2015)

โ€œKentucky AG Says Property Tax Appeals Boards Must Comply With Open Meetings Act,โ€ Tax Analystsโ€™ย State Tax Today (August 26, 2015)

โ€œKentucky Supreme Court:ย  Natural Gas Producers Are Solely Responsible for Severance Taxes,โ€ Tax Analystsโ€™ย State Tax Todayย (August 25, 2015)

โ€œThe Advantages of Independent State Tax Tribunals,โ€ Tax Analystsโ€™ย State Tax Today (July 22, 2015)

โ€œKentucky Judge Declines Rehearing, Orders Attorney Fees in Disclosure Case,โ€ Tax Analystsโ€™ย State Tax Today (July 2, 2015)

โ€œEquity Investor Tax Credits: Legislative Update,โ€ Tax Analystsโ€™ย State Tax Today (July 1, 2015)

โ€œKentucky Supreme Court Dismisses Constitutional Challenge for Failure to Exhaust Administrative Process,โ€ Tax Analystsโ€™ย State Tax Today (June 15, 2015)

โ€œWalgreens property-value lawsuit could cost Kentucky schools hundreds of millions of dollars,โ€ย Herald-Leader, Lexington (February 15, 2015)

โ€œKentucky Lawmakers Propose Changes to Interest, Penalties on Tax Payments,โ€ Tax Analystsโ€™ย State Tax Today (February 13, 2015)

โ€œKentucky Lawmaker Introduces Taxpayer Bill of Rights,โ€ Tax Analystsโ€™ย State Tax Today (February 11, 2015)

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