State and Local Tax (SALT)

State and local tax obligations can affect how businesses structure transactions, operate across jurisdictions, respond to audits, and manage industry-specific tax exposure. Cullen and Dykman's Tax attorneys advise businesses on state and local tax planning, compliance, controversies, administrative proceedings, and litigation.

The firm's SALT work includes business taxes, sales and use taxes, payroll taxes, gross receipts taxes, transfer taxes, commercial rent tax, multistate corporate taxation, and state and local tax issues unique to regulated utilities, energy companies, and renewable energy industry participants.

Planning and Compliance

• State and local tax planning for businesses operating in New York, New Jersey, and other jurisdictions
• Business tax, sales and use tax, payroll tax, and transfer tax issues
• Multistate corporate taxation
• Commercial rent tax and related local tax issues
• Tax considerations in transactions, real estate matters, financings, and business restructurings
• Utility, energy, telecommunications, and renewable energy tax issues

Audits, Controversies and Litigation

• State and local tax audits
• Past-due tax return issues
• Tax debt resolutions
• Administrative proceedings before state and local taxing authorities
• Tax litigation before administrative agencies and courts
• Sales and use tax controversies
• Tax policy and legislation matters