Concentration

Summary

Aaron Pinegar advises clients on a variety of state and local tax issues involving virtually all types of taxes imposed by state and local jurisdictions, including corporate and personal income tax, franchise tax, sales and use tax, property tax and unclaimed property. He represents clients in both administrative and judicial proceedings. He counsels clients in structuring transactions and operations to minimize tax exposure. He also has experience in pursuing favorable tax legislation.

Although Mr. Pinegar has particular experience in Texas tax law, his broad practice also includes advising clients on tax laws in numerous other states. He has significant experience in analyzing nexus issues and routinely advises clients on important tax issues arising in complex multistate and international transactions.

In addition to his state and local tax work, Mr. Pinegar also has experience with federal income tax planning and controversy. Prior to joining Baker Botts, Mr. Pinegar worked as an associate in the tax department of the Chicago office of an international law firm, where he engaged in a broad tax practice focused on advising corporations, insurance companies, partnerships, limited liability companies and individuals on domestic and international federal tax aspects of mergers, acquisitions, redemptions, reorganizations, demutualizations, debt financing, equity financing, domestic and foreign investment and other transactions.

Representative Engagements

• Assisted large multistate wind developer in all aspects of obtaining state tax credits for wind farms, including applying for credits, responding to information requests from state department of energy, analyzing amendments to statutes, drafting proposed legislation, and submitting comments to proposed administrative rules
• Advised renewable energy developers with respect to state and local tax issues in several states
• Implemented structures for minimizing Texas franchise taxes associated with significant investments in mineral interest by foreign investors
• Pursued refund claims relating to insurance premium tax on behalf of large multistate power company
• Briefed Texas Supreme Court on case involving apportionment rules for intellectual property licenses
• Analyzed all applicable taxes (including income, sales, property, utility, and gross receipts taxes) in several states and cities with respect to large energy company’s sales of natural gas
• Analyzed multistate nexus issues for Internet-based retailer and technology franchisor
• Advised compression service provider regarding its sales tax controversy
• Advised foreign energy and mining companies on state tax issues (including nexus issues) relating to sales of natural gas and potash into the United States
• Advised solar energy company on transaction structure designed to avoid “rollback” property taxes
• Advised high net-worth individual on personal income tax and real estate transfer tax consequences of buying and selling real property in various states
• Advised estate of high net-worth individual on Texas franchise tax consequences of certain estate planning transactions
• Advised large energy company on controlling interest transfer taxes on the sale of limited liability company interests
• Advised large corporation on unclaimed property issues