Jim is a partner with the State and Local Tax Practice Group at Pierce Atwood. He has over 25 years of experience with all forms of state and local taxes, including corporate and individual income tax, bank franchise tax, sales and use tax, excise taxes, insurance premiums tax, real and personal property taxes, and forest land taxes. For years, Jim has advised many multi-national and Maine-based businesses on state and local tax planning and strategy, including multi-state and e-commerce issues. As part of this planning assistance, Jim frequently assists companies in obtaining tax rulings. Jim has extensive experience advising companies on transactional matters, including mergers and acquisitions, leasing transactions, acquisitions of equipment and construction contracts. Jim also has substantial experience with state and local tax incentives, credits and exemptions, such as the recently enacted business equipment property tax exemption, the BETR program, Tax Increment Financing, Employment Tax Increment Financing, Pine Tree Zones and the various income and sales tax exemptions and credits. Jim's practice also includes all forms of state and local tax litigation, including administrative appeals before Maine Revenue Services; appeals to the Maine Superior Court and Maine Supreme Court; and property tax abatement proceedings before local assessors, local appeals boards, county commissioners and the State Board of Property Tax Review. |