- Challenged New Jersey’s alternative minimum tax on Supremacy Clause grounds.
- Challenged Illinois’s denial of sales tax bad debt refunds in federal court litigation.
- Litigated and resolved states’ economic nexus assertions nationwide, including submission of briefs as amicus curiae in Quill and Wayfair.
- Challenged New Jersey’s inclusion in taxable income of non-effectively connected income.
- Litigated the taxability of advertising services for New York state sales tax purposes.
- Advising parties in M&A transactions and significant restructurings.
- Represented taxpayers in nontraditional tax matters, including the New York City unincorporated business and commercial rent taxes, city of Chicago’s lease tax, Illinois franchise tax, and Florida documentary stamp tax.
Counsel,
- Phone: +1 212 210 9413
- Email: amy.nogid@alston.com
Amy’s clients in all industries know they have a champion when approaching multistate tax planning, restructurings, audits, or controversy. She has experience with the traditional and emerging tax issues businesses face, including economic nexus, add backs, apportionment, business/nonbusiness and unitary business determinations, and entity classification.