ADG State + Local Tax

Whether large or small, businesses in the Aerospace, Defense, and Government Services (“ADG”) industry face unique challenges in navigating the intricate landscape of state and local taxation across the United States. The complexities are magnified for those operating in multiple states, making it crucial to be well prepared in every jurisdiction.

Blank Rome’s prominent state + local tax (“SALT”) team has a wealth of experience tailored to the ADG industry. Our attorneys have been at the forefront of SALT practice on a national scale, handling matters in 49 of the 50 states over the past five years. We offer both national and state-specific guidance to help you manage the complexities of state and local tax issues effectively, taking into consideration the nuances of each jurisdiction’s tax laws and systems.

How We Can Help

Our SALT team regularly litigates state + local tax matters across the nation and efficiently counsels clients on state and local tax law planning throughout the country, with a broad base of experience that includes matters involving:

• Corporate franchise and income taxes
• Sales and use taxes
• Personal income taxes
• Local business license taxes
• Gross receipts taxes
• Transfer taxes
• Severance taxes
• Hotel occupancy taxes
• Energy/utility taxes
• Motor fuels taxes
• Credits
• Unclaimed property obligations

We also advise on the state and local tax implications of complex corporate transactions and reorganizations within the ADG industry, including multistate acquisitions, dispositions, restructurings, and asset-based financing transactions.

Recent Public-Record Litigation Victories by State

• Colorado
  • Agilent Technologies, Inc. v. Colorado (CO Supreme Ct. 2019)
• Illinois
  • Wendy’s International, Inc. v. Illinois (IL App. Ct. 2013)
  • MeadWestvaco Corp. v. Illinois (U.S. 2008)
• Indiana
  • E.I. du Pont de Nemours & Co. v. Indiana (IN Tax Ct. 2017)
  • AE Outfitters Retail Co. v. Indiana (IN Tax Ct. 2011)
• Massachusetts
  • Reynolds Innovations Inc. v. Massachusetts (MA App. Tax Bd. 2016)
  • W.R. Grace & Co.-Conn. v. Massachusetts (MA App. Tax Bd. 2009)
• Michigan
  • Thomson Reuters Inc. v. Michigan (MI Ct. of App. 2014)
  • E.I. du Pont de Nemours & Co. v. Michigan (MI Ct. of App. 2012)
  • Reynolds Metals Co. v. Michigan (MI Ct. of App. 2012)
• New Jersey
  • Daimler Investments US Corp. v. New Jersey (NJ Tax Ct. 2019)
  • Lorillard Tobacco Co. v. New Jersey (NJ Tax Ct. 2019)
  • ADP Vehicle Registration, Inc. v. New Jersey (NJ Tax Ct. 2018)
  • Lorillard Licensing Co. v. New Jersey (NJ App. Div. 2015)
  • United Parcel Service General Svcs. v. New Jersey (NJ Supreme Ct. 2014)
  • Duke Energy Corp. v. New Jersey (NJ Tax Ct. 2014)
  • Whirlpool Properties, Inc. v. New Jersey (NJ Supreme Ct. 2011)
  • Crestron Electronics, Inc. v. New Jersey (NJ Tax Ct. 2011)
• New York
  • Jeffries Group LLC v. New York (NYS Div. Tax App. 2023)
  • TransCanada Facility USA, Inc. v. New York (NYS Tax App. Trib. 2020)
  • Patrick v. New York (NYS Div. of Tax App. 2017)
  • Astoria Financial Corp. v. New York City (NYC Tax App. Trib. 2016)
  • frog design, inc. v. New York (NYS Tax App. Trib. 2015)
  • EchoStar Satellite Corp. v. New York (NY Ct. of App. 2012)
  • Meredith Corp. v. New York (NY App. Div. 2012)
  • Nerac, Inc. v. New York (NYS Div. of Tax App. 2010)
• Pennsylvania
  • Archer Daniels Midland Co. v. Pennsylvania (PA Bd. of Fin. & Rev. 2018)
  • Dollar Tree Stores Inc. v. Pennsylvania (PA Bd. of Fin. & Rev. 2015)
• Oklahoma
  • Scioto Insurance Co. v. Oklahoma (OK Supreme Ct. 2012)
• Oregon
  • Rent-A-Center, Inc. & Subsidiaries v. Oregon (OR Tax Ct. 2015)
• Virginia
  • R.J. Reynolds Tobacco Company v. Virginia Department of Taxation (VA Supreme Ct. 2022)
  • R.J. Reynolds Tobacco Company v. Virginia Department of Taxation (VA Cir. Ct. 2020)
  • Kohl’s Department Stores, Inc. v. Virginia (VA Supreme Ct. 2018)
  • Wendy’s International, Inc. v. Virginia (VA Cir. Ct. 2012)