A merchant of goods and services that makes sales in multiple states is no longer required to have physical presence in a state in order to be subject to sales and use tax in that state.
Tom concentrates in tax disputes and litigation, including state and local tax matters (income, sales and property tax) and federal tax matters.
Prior to joining the firm, he was chief litigator for the Minnesota Department of Revenue, representing the state in complex corporate tax cases involving unitary taxation and other constitutional issues.
Tom frequently advises clients who are contemplating a change of residence and represents clients in tax residency audits and appeals.
Tom is also an accomplished administrative law litigator with experience in securities, banking, and insurance.
- Northern X-Ray Co. v. Commissioner of Revenue, 2009 WL 4755165 (Minn. Tax. Ct. Dec. 8, 2009) (holding that credits received by a company from a manufacturer in exchange for honoring pricing agreements with its customers, which entitled the customers to discounts off the retail price, are not part of the gross receipts from the end user retail sale with its customers, and as such are not subject to sales and use tax).
- Ticketmaster, LLC v. Commissioner of Revenue, 2008 WL 650294 (Minn. Tax. Ct. Mar. 6, 2008) Docket No. 7866R (Minn. Tax Ct. Mar. 2008) (Minneapolis Entertainment Tax … Ticketmaster convenience charges and processing fees are not subject to the admissions tax of the Minneapolis Entertainment Tax).
- Sprint Spectrum LP, et al. vs. Commissioner of Revenue, 676 N.W.2d 656 (Minn. 2004) (Minn. Sales/Use Tax … telecommunications equipment, which produces telecommunication signals that have physical properties, is exempt from sales tax as capital equipment because it is used to manufacture tangible personal property).
- Amoco Corporation and Affiliates vs. Commissioner of Revenue, 658 N.W.2d 859 (Minn. 2003) (Minn. Corporate Income Tax … exploration and production operations of integrated oil company held not unitary with refining and marketing operations, under statutory definition of unitary business).
- Bailey Nurseries v. Commissioner of Revenue, 2002 WL 1077273 (Minn. Tax), Docket No. 7255-R (May 16, 2002) (Minn. Sales/Use Tax … machinery and equipment for preparing soil, cultivating, harvesting and irrigating purposes, purchased by the taxpayer for use in its wholesale shrub nursery business were entitled to “farm machinery” tax rate).
- St. Paul Abrasives, Inc., et al. vs. Commissioner of Revenue, 1998 WL 726457 (Minn. Tax), Docket Nos. 6814-6817 (October 12, 1998) (Minn. Sales Tax … taxpayers, who ran an abrasives supply business, not liable for sales/use tax on purchase of incentive items they provided to customers in a trading stamp-like redemption program, since the purchases were for resale in other states where customers redeemed their incentive points).
- Dahlberg Hearing Systems, Inc. v. Commissioner of Revenue, 546 N.W.2d 739 (Minn. 1996) (Minn. Use Tax . . . computers destined for business use in other states not subject to Minnesota use tax simply because software was loaded at company’s Minnesota headquarters).
- Cooperative Power Association v. Hennepin County, Minn. Tax Court, Docket Nos. 20070, 22041 and 24007 (March 20, 1996) (Minn. Property Tax … property tax valuation on headquarters of electric power cooperative reduced approx. 32%).
- Green Giant v. Commissioner of Revenue, 534 N.W.2d 710 (Minn. 1995) … (Minn. Corporate Income Tax … income assigned to corporation jointly owned by Green Giant and Alaskan Native Corporation should be excluded from the tax computation).
- Copy Duplicating Products Inc. v. Commissioner of Revenue, Minn. Tax Court, Docket No. 6378 (July 10, 1995) (Minn. Sales Tax … copiers purchased by copier leasing company free of sales tax as sales for resale continued to be sold for resale when they were converted to coin-operated use because the “license to use” sold by the company to its coin-operation customers was also a resale).
Articles & Presentations
Residency Legislative Alert: Location of Attorney, CPA, Financial Adviser or Bank Account May No Longer Be Considered in Domicile Determinations
May 31, 2017
When evaluating whether an individual is a Minnesota resident, the Minnesota Department of Revenue has been considering, among many factors, the location of a person’s attorney, accountant, financial adviser and bank accounts.
PUBLICATIONS & PRESENTATIONS
- Beck, Bakken and Muck, Minnesota Administrative Procedure
Honors & Education
- University of Minnesota Law School, J.D., 1972, cum laude
- University of Michigan, B.A., Economics, 1969
- U.S. Supreme Court
- U.S. Court of Appeals, Eighth Circuit
- U.S. District Court for the District of Minnesota
- U.S. Tax Court
- Minnesota State Bar Association, Tax Section, Distinguished Service Award
- Minnesota Super Lawyers (formerly Minnesota Law & Politics), Super Lawyer-Tax
- The Best Lawyers in America, Litigation and Controversy – Tax, 1995-present
- Best Lawyers’ “Lawyer of the Year” in Minneapolis Litigation and Controversy – Tax, 2014, 2019
- Minnesota Law Review, Primary Editor, 1971-72
- Minnesota Law Review, staff member, 1970-71
- Past Chair, Minnesota State Bar Association, Tax Section
- Board Member, Minnesota Center for Fiscal Excellence
- Minnesota State Bar Association, Administrative Law Section