• Representing 29, including all major brands and many independents, in lawsuits related to the taxability of their 'merchant model' transactions with online travel companies and the extent to which occupancy tax applies to those transactions
  • Representing major airlines and hotels regarding exemptions from occupancy tax under permanent residency rules and the applicability of California's Proposition 218
  • Developed strategies for a seller of merchant coupons offered through on-line affiliate network marketplaces, to address the impact of state 'click-through' nexus provisions on the seller’s business.
  • Assisted provider of network infrastructure management services with a multi-state sourcing analysis for services provided electronically from remote locations. 
  • Drafted successful response letters to several California municipalities attempting to impose utility users tax on telecommunications service provider offering service plans for a fixed monthly rate.
  • Obtained a ruling from the legal staff of the California State Board of Equalization negating a county assessor’s attempts to reassess dozens of real property parcels acquired through a complex reverse exchange structure. 
  • Negotiated the multi-state apportionment of capital gains arising from a partnership’s sale of an interest in communications spectrum originally sought to be taxed in full by multiple jurisdictions.
  • Assisted a computer equipment seller holding unused outstanding credit memorandums issued to customers, with analyzing and applying the unclaimed property business-to-business reporting exclusion in various states.