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State and Local Taxation
Our Practice
Frazer Ryan's state and local tax practice covers all aspects of taxation within the State of Arizona, including :
- Corporate and individual income tax, including multistate and unitary determinations
- Hazardous waste tax
- Real and personal property tax
- Transportation and fuel tax
- Arizona and municipal transaction privilege (sales) and use tax
- Unemployment tax, including employee and independent contractor disputes.
Our lawyers are knowledgeable and have years of experience in providing exceptional service to clients regarding all aspects of this field. Our services begin with tax planning and extend to representation at various levels of administrative and judicial appeal. We have had successful representations before the:
- Arizona Department of Revenue Hearing Office
- Arizona State Board of Tax Appeals
- Office of Administrative Hearings
- Municipal Tax Hearing Office
- Arizona State Board of Equalization
- Arizona Tax Court
- Arizona Court of Appeals
- Arizona Supreme Court
Our Clients
Clients of the State and Local Tax group have ranged from individuals to small businesses to Fortune 500 corporations, including:
- General Motors
- Taco Bell
- Target
- Service Merchandise
- Arizona Paper Distributors
- TASC
Our Experience
Over the years, the State and Local Tax lawyers have been involved in litigations and projects that have made significant contributions to the state and business community. Some of those are:
- Representation of low income housing facilities in property tax appeals to take advantage of Arizona law providing for lower valuations
- Legislation that required all administrative agencies that issue decisions of tax appeals to make them available on their respective websites
- Membership and active participation in taxpayer oversight organizations that monitor government taxation and spending
- Representing one of these organizations in litigation challenging a county's attempt to expand the constitutional property tax levy limits
- Litigation that resulted in changing how Arizona cities taxed the sale of paper products
- Litigation that resulted in legislation for a new property valuation formula for the company providing airline fuel at Sky Harbor International Airport
- Serving as a judge on the Arizona State Board of Equalization, hearing property tax appeals
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