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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.

Visit and subscribe to, a complimentary online resource for information on key administrative, legislative and case law developments on Connecticut state and local taxes (SALT) and how they affect businesses, municipalities, and individual taxpayers.


Mergers, Acquisitions & Joint Ventures
Acquisition of Life Sciences Research Company


June 9, 2020  IRS Finalizes Form 990 Donor-Disclosure Tax Rules
March 21, 2020  Connecticut and IRS Extend April 15 Income Tax Deadlines
November 11, 2019 - Updates to June 26 Publication  Governor Lamont Signs Connecticut Biennial Budget: New Deal or Déjà Vu?
November 25, 2019  Lou Schatz Quoted in Hartford Business Journal Article, "Trying to avoid CT taxes by becoming a part-time resident? It's harder than you think."
July 12, 2019  New Tax Law Requires Exempt Organizations to E-File Annual Forms 990
April 29, 2019  IRS Releases New Set of Qualified Opportunity Zone Regulations
March 1, 2019  Connecticut's Response to the Tax Cuts and Jobs Act of 2017 (Part II)
February 1, 2019  Connecticut's Response to the Tax Cuts and Jobs Act of 2017 (Part I)
November 13, 2018  2017 Survey of Connecticut Tax Law Developments
December 31, 2018 - Updates to June 6 Publication  2018 Connecticut Tax Developments
December 29, 2017  The New Biennial Budget: Trick or Treat?
December 18, 2017  DRS Updates: New Withholding on Pensions and Annuities, Economic Nexus for Sales Tax and "Fresh Start" Program
2017 Vol. 90.4  2016 Survey of Connecticut Tax Law Developments
July 13, 2017  2017 Legislative Session: Refusing to Budge(t)
June 8, 2017  Eagerly Awaited "Market-Based Sourcing" Guidance Issued by Connecticut Department of Revenue Services
April 28, 2017  Update on Nonqualified Stock Options and Statutory Limitations on Refunds Claims
April 28, 2017  Connecticut Limited Liability Company: Forms and Practice Manual
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 2018  Connecticut Tax Developments
2016 Vol. 89.3  2015 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 18, 2020  2020 NCCPAP Virtual Accounting and Tax Symposium
June 25, 2020  Webinar: Not-for-Profit Organizations Conference
June 25, 2020  Webinar: Intro Opportunity Zones Finance WebCourse
March 10, 2020  Hot Topics in State and Local Tax 2020
December 11, 2018  NCCPAP: Tri-State Tax Update 2019
November 20, 2019  2019 Long Island Tax Symposium
November 4, 2019  Tax Conference- Part 1
July 11, 2019  CLE Event: CLE Webinar: Annual Connecticut Tax Update 2019
May 30, 2019  Webinar: New Qualified Opportunity Zone Regulations
April 10, 2019  HBRA of CT Developers Forum
March 5, 2019  2018 Connecticut Tax Update
January 9, 2019  Tax Section Meeting: Connecticut Tax Update
December 19, 2018  CLE Event: Webinar: The New Opportunity Zones Program: What Businesses and Investors Need to Know
December 17, 2018  2018 NYSSCPA Tax Conference
November 29, 2018  CTCPA State Tax 360° Conference
November 28, 2018  CLE Event: 2018 Year End Tax Seminar
November 28, 2018  NCCPAP: Tri-State Tax Update 2018
November 15, 2018  2018 NCCPAP/IRS Long Island Tax Professionals Symposium
July 24, 2018  Navigating the New Pass-Through Entity Tax
July 17, 2018  CLE Event: Webinar: Annual Connecticut Tax Update: 2018
June 12, 2018  CLE Event: Webinar: Connecticut's Response to Federal Tax Reform Legislation
June 8, 2018  Connecticut Tax Conference 2018
March 27, 2018  CLE Event: Webinar: An Overview of the Significant Provisions of the Tax Cuts and Jobs Act PART 4: Update on Pension, Compensation and 501(c)(3) Tax Exempt Organizations
March 15, 2018  CLE Event: Webinar: An Overview of the Significant Provisions of the Tax Cuts and Jobs Act PART 3: Impact of the 2017 Act on Businesses/Corporations, Including International Tax Law Changes
March 8, 2018  CLE Event: Webinar: An Overview of the Significant Provisions of the Tax Cuts and Jobs Act PART 2: The Impact on Individuals: What You Need to Know
March 6, 2018  CLE Event: Webinar: An Overview of the Significant Provisions of the Tax Cuts and Jobs Act PART 1: A Review of the New Pass-through Deduction and the Impact that the 2017 Act has on Choice of Entity
February 15, 2018  Business Divorce: Litigating the Breakup of an LLC
January 19, 2018  Trump Tax Update and Local Impact
January 10, 2018  Tax Law Section Meeting: 2017 Connecticut Tax Update
December 13, 2017  CLE Event: Webinar: How to Start and Operate a Foundation
December 12, 2017  NCCPAP: Tri-State Tax Update 2017
December 11, 2017  CLE Event: Webinar: 2017 Connecticut Tax Update
November 15-17, 2017  The 2017 Long Island Tax Professionals Symposium
November 14, 2017  CLE Event: Independent Contractor or Employee? An Overview of Significant State and Federal Rules
November 10, 2017  CT Bankers Association Annual Meeting: 2017 Connecticut Tax Update
November 6, 2017  NYSSCPA: Westchester Tax Conference Part 1
September 19, 2017  CLE Event: Webinar: Overview of the New IRS Partnership Audit Rules - What You Need to Know
September 14, 2017  The New IRS Partnership Audit Rules: What Every Practitioner Needs to Know
September 13, 2017  Webinar: A Legal Primer: Tax and Charitable Giving for Independent Schools
June 28, 2017  Connecticut Tax Conference 2017
June 12, 2017  CBA 2017 Connecticut Legal Conference
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 360º Conference
November 5, 2015  Developers Council Dinner
October 30, 2015  CBA Federal Tax Institute of New England
October 1, 2015  CTCPA Healthcare Conference
October 1, 2015  Relocation Roadmap - Avoiding Tax Traps
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

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