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State and Local Tax

Shipman & Goodwin's State and Local Tax Practice has the knowledge and experience to address your Connecticut and municipal tax matters. Our practice group regularly handles issues relating to the Connecticut corporation business tax, sales and use tax, individual income tax, insurance premium tax, real estate conveyance and controlling interest transfer taxes, utility and excise taxes, and the municipal property tax, including:

• Tax Planning. We advise international, national and local businesses and individuals on tax planning and tax reduction strategies. This advice includes counseling clients on: the proper structure for transactions and business relationships (such as joint ventures, construction contracts, etc.); the qualification for state tax exemptions and credits; the standards for nexus, combined reporting and the disallowance of affiliated entity transactions; and domicile and residency matters.

• Audits and Tax Controversies. We have worked successfully with business clients in all industries and with individual clients in the defense of audits, the prosecution of administrative appeals and, when necessary, the handling of matters before all state courts. Commencing with the initial notice of audit, we help our clients narrow the scope of an audit, organize documentation for audit review, defend against proposed assessments and prosecute appeals in an efficient and economical manner that maximizes a client's chance for a successful resolution and minimizes the intrusion into their businesses and private lives.
 

• Legislative and Administrative Tax Policy. Our attorneys have significant involvement in the development and implementation of legislative and administrative tax policy. Alan Lieberman is the coordinator of a select group of state tax practitioners which meets regularly with the Connecticut Commissioner of Revenue Services and his staff to discuss state tax legislation and policy, and Lou Schatz is the former Chair of the Tax Section of the Connecticut Bar Association. We have chaired and/or sat on committees appointed by the Connecticut General Assembly and the Connecticut Department of Revenue Services to address such matters as the taxation of the financial services industry, the apportionment of income by various industries, the taxation of partnerships, limited liability companies and their owners and the Streamlined Sales Tax Project. We also have authored or co-authored legislation governing the taxation of the financial services industry, the enactment of exemptions from the Connecticut corporation business tax, sales and use tax and the insurance premium tax, and the promulgation of new special tax incentives and credits. Our attorneys work regularly with the Connecticut Department of Revenue Services in the preparation and implementation of legislative and administrative proposals proposed by the Department and/or the taxpayer community, permitting us to advance the interests of our clients, and keep them apprised of developments in the law in areas where there may be little or no written guidance.

Publications

January 31, 2017  IRS Issues Clarification for Tax-Exempt Management Contracts -- Impact on Healthcare Providers
December 13, 2016  36-Month Rule for Reporting Discharges of Indebtedness Is Repealed
June 30, 2016, Updated December 31, 2016  Connecticut Tax Developments 2016
June 2016  Connecticut Tax Developments
2016 Vol. 89.3  Recent Connecticut Tax Law Developments
12/15/15, Updated 12/29/15  Connecticut Tax Developments 2015
12/15/15, Updated 12/29/15  Connecticut Deficit Mitigation Package Contains Limited Tax Relief
September 11, 2015  Connecticut Establishes Procedure for Administrative Relief for Underpayment of 2015 Estimated Corporation Business Tax Payments
August 25, 2014  Connecticut Delays Until 2015 the Acceleration of the Due Date for Sales and Use Tax Returns and Payments
June 18, 2014  Connecticut Tax Developments 2014
January 14, 2014  IRS Releases Further Guidance for Tax-Exempt Hospitals
December 19, 2013  2014 Connecticut Tax Forecast: DRS Legislative Proposals, Transparency and Regulations
October 31, 2013  Updated 2013 Connecticut Tax Developments
June 18, 2013  Connecticut Tax Developments 2013
October 30, 2012  MTA Payroll Tax Protective Refund Claims Due: UPDATE
October 9, 2012  Business Tax Policy Change Is In The Air (Again)
October 1, 2012  Connecticut Tax Developments 2012
June 22, 2012  2012 Regular and June Legislative Sessions: No News is Good News?
November 3, 2011  Connecticut General Assembly Enacts Economic Growth and Jobs Creation Act in October Special Session
September 28, 2011  New IRS Classification Settlement Program Provides Tax Relief for Independent Contractor Misclassification
September 8, 2011  Tropical Storm Irene Prompts Connecticut and Federal Tax Filing Extensions
July 15, 2011  Legislative Sessions End with More Taxes and More Questions
May 6, 2011  Connecticut General Assembly Approves Budget for the Biennium
February 23, 2011  Governor's Budget Provides for More Taxes for Everyone

Events

December 13, 2017  CLE Event: Webinar: Guide for Businesses - How to Start and Operate a Foundation
November 14, 2017  CLE Event: Independent Contractor or Employee? An Overview of Significant State and Federal Rules
July 13, 2017  CLE Event: 2017 Connecticut Tax Update
June 8, 2017  CLE Event: Webinar: Overview of New Federal Partnership/LLC IRS Audit Legislation - What You Need to Know
January 30, 2017  Connecticut Bar Association: Real Estate Property Tax Appeals
December 20, 2016  NCCPAP: Tri-State Tax Update - 2016
November 29, 2016  State Tax 360 Conference 2016
November 15-16, 2016  The 2016 University of Connecticut Income Tax School
June 10, 2016   Connecticut Tax Conference 2016
June 6, 2016  New York Tax Study Group: Recent Connecticut Tax Developments
January 13, 2016  HBRA of Central Connecticut Builder Breakfast Meeting
December 2, 2015  2015 State Tax 360ยบ Conference
November 5, 2015  Developers Council Dinner
October 30, 2015  CBA Federal Tax Institute of New England
October 1, 2015  Relocation Roadmap - Avoiding Tax Traps
October 1, 2015  CTCPA Healthcare Conference
June 11-12, 2015  Independent SALT Alliance 2015 Summer Meeting
December 16, 2014  NCCPAP: Tri-State Tax Update
December 4, 2014  New York State Society of CPAs, Rockland Chapter: 2014 Connecticut Tax Update
November 19-21  The 2014 Long Island Tax Professionals Symposium
November 18-19, 2014  The 2014 University of Connecticut Income Tax School for Practitioners
November 5, 2014  2014 Tax 360 Conference
June 24, 2014  Connecticut Society of CPAs Not-For-Profit Organizations Conference
June 13, 2014  CBIA's 2014 Connecticut Tax Conference
July 19-20, 2012  Independent SALT Alliance: 2012 Summer Meeting

Primary Contact

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