Mayer Brown’s State & Local Tax (SALT) group, comprising nationally recognized tax professionals, brings a deep bench of practical experience to the four pillars of our practice: substantive precision, creativity, teamwork and relationship-building with governmental decision makers. We strive to be trusted advisors on all types of SALT issues: audit defense and litigation, complex business restructuring, legislative guidance, planning and consulting. We regularly partner with our firm’s federal Tax group to add value and insight to our SALT practice, and we have addressed issues with regard to a broad array of tax types, including corporate income and franchise, gross receipts, sales and use, real property transfer, utility, business license and personal income taxes. We also regularly advise clients on unclaimed property matters.


A sampling of our recent projects includes:

  • Cosmetics company: Litigating whether paying to advertise on a Times Square billboard constitutes “renting a premises” for New York City Commercial Rent Tax purposes.
  • Homebuilding company: Litigating in New Jersey whether holding a limited partnership interest creates a tax liability for the partner and whether a final determination letter is entitled to a presumption of correctness.
  • Food company: Litigated in New Jersey the assertion of nexus against an intellectual property licensor when the related licensee had already added back the royalty deduction.
  • Gaming company: Litigating in New Jersey whether the licensing of a patent by a Nevada company to another Nevada company establishes nexus of the patent licensor in New Jersey, where the licensee has gaming machines in New Jersey that have software (coded in Nevada) that use the patented method.

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