Daniel L. ButcherDaniel Butcher Clark Hill
Daniel L. Butcher
Daniel L. Butcher counsels clients on tax matters, particularly in the areas of state and local taxation. He has extensive experience with matters involving Texas franchise tax, Texas sales and use tax, and other state and local taxes, including administrative appeals, refund claims, and litigation. A significant part of this practice includes representing taxpayers before the Texas Comptroller of Public Accounts as well as the agencies responsible for state taxes in many other states in the U.S.
- Represented many taxpayers in cases and proceedings seeking Texas state tax refunds or contesting assessments.
- Assisted numerous private companies in voluntary disclosure of state and local tax liability throughout the United States to reduce exposure to penalty, interest and back taxes.
- Assisted companies in negotiation of state sales and use tax collection agreements.
- Assisted taxpayers to reduce sales tax on aircraft and other "large ticket" item purchases.
- Assisted taxpayers in structuring business operations to reduce state corporate income and franchise tax.
- Analyzed and advised with respect to state transaction and income tax aspects of numerous mergers, acquisitions, and dispositions.
- Assisted taxpayers in negotiating and implementing tax incentive and tax abatement agreements.
- Represented taxpayer in Home Interiors & Gifts, Inc. v. Strayhorn, 175 S.W. 3d 856 (Tex.App.-Austin, 2005, pet.denied) (Texas franchise tax provisions governing "throwback" of out-of-state sales discriminated against interstate commerce and therefore violated Commerce Clause).
- Rent-A-Center, Inc. v. Hegar, 468 S.W.3d 220 (Tex. App. - Austin June 11, 2015) (rent-to-own business is primarily engaged in "retail trade" under SIC Manual and consequently subject to franchise tax at 1/2 percent rate, not 1 percent rate).
- State Tax Update, Strasburger's Tax Symposium (November 2017)
- State Tax Update, Strasburger's Tax Symposium (November 2016)
- Texas Margin Tax and Sales Tax Update, Strasburger's Tax Symposium (September 2015)
- Texas Taxation Update, Strasburger's Tax Symposium (August 2014)
- Texas Sales, Use and Franchise Tax Update, Houston CPA Society (May 2012)
- Multi-State Tax Update, Strasburger Corporate Counsel Series (November 2009)
- Recent Texas Sales & Franchise (Margin) Tax Developments and Legislative Update, Dallas/Fort Worth State Tax Association (February 2007)
- Unique Tax and Accounting Issues for Direct Selling Companies, Direct Selling Association Tax & Accounting Practicum (2004)
- Traps to Avoid in State and Local Taxation, Strasburger Tax Symposium (August 2002)
- Going Global: International Tax Issues, Direct Selling Association Finance, Tax & Administration Seminar (December 2002)