Hugh Goodwin advises clients regarding state and local tax matters, including the taxation of digital economy transactions.

He is experienced in tax planning and tax controversy representation throughout the audit and appeal process in sales and use tax matters, including the taxation of services and the imposition of tax collection obligations on remote sellers and marketplace facilitators. Mr. Goodwin also advises franchisors and other clients on income tax and gross receipts tax matters, including economic nexus issues and the multi-state apportionment of services and intangibles. 

A significant amount of Mr. Goodwin’s current practice involves developing strategies for e-commerce businesses to navigate the impact of traditional and new generation state tax laws to their operations. In this regard, Mr. Goodwin counsels among others, cloud computing providers, platform operators, video game developers, and manufacturers, including motor and electronic vehicle manufacturers, regarding the nuances associated with the application of state tax laws to their multi-state and multinational structures and selling operations. 

Hugh also works closely with DLA’s international tax team to synergize state and international tax planning opportunities for clients organized in the United States and overseas, including providing advice on the application of state taxes to digital advertising services, the sale of digital products and the cross-border, intercompany supply of goods and services. Mr. Goodwin also frequently represents clients in state tax controversy matters, including the filing of refund claims and preparation of responses to audit assessments.