Biography

Steven D. Moore is a state tax lawyer whose practice includes planning and controversy work emphasizing sales tax, Texas franchise (aka "margin") tax, and insurance premium tax. Mr. Moore is dedicated, from a value driven perspective, to helping his clients fully comply with and control their tax exposure.

Mr. Moore has extensive experience in state tax planning for multi-state business models, and regularly provides tax strategy advice relating to business acquisitions and divestitures.

An effective negotiator, Mr. Moore works to reach successful and economically viable resolutions to Texas sales, franchise, and insurance premium tax audits. To this end, Mr. Moore handles administrative hearings before the Texas Comptroller of Public Accounts and works with the firm's litigation group to prosecute judicial resolution of Texas tax cases.

Recognized for his depth of expertise in state tax matters, Mr. Moore is one of the state's leading attorneys for guidance on the new Texas margin tax and he frequently speaks on this topic, with ongoing commitments for presentations to Texas State Bar and University of Texas CLE programs.

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Representative Matters

• Renewable energy project acquisition and development advice to maximize benefits from state and local tax incentives including Chapter 312 and Chapter 313 abatement work


• Frontier legal project design for new solar electricity business models to reconcile complex regulatory and corporate restrictions with state tax incentives


• Aircraft acquisitions, sales, and ongoing operations modeled to achieve best-available state tax treatment


• In-depth experience helping life insurance companies and P&C insurance companies successfully resolve Texas premium tax and retaliatory tax audits


• SALT work in large business acquisitions to navigate (i) Texas franchise tax results, (ii) preservation of state and local incentives, (iii) nexus concerns, (iv) transfer taxes, (v) occasional sale exemptions, and (vi) successor liability


• Planning and compliance with respect to Texas sales tax on services, including bundled "data processing" transactions


• Non-lobby monitoring and advising on pending and proposed Texas tax legislation and policy

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Organization Membership

Mr. Moore is a past Chair of the State Bar of Texas State and Local Tax Committee. He is a member of the American Bar Association Committee on State and Local Tax. Mr. Moore serves on the board of directors for the Austin Technology Council Community Foundation.

Community Involvement

Mr. Moore has a passion for classical music and dedicates a large part of his time to the arts in Austin. He serves as Chairman of the Board of Trustees of KMFA Radio and is actively involved in fundraisers and other community events to help sustain this non-profit service. Mr. Moore is also a past President and Board member of Austin Community Nursery Schools and has served as an Elder and a Finance Chair with the Central Presbyterian Church.

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Speeches / Publications

Mr. Moore has made numerous speaking presentations to major CLE programs across Texas dealing with various state tax and corporate topics, including "The New Texas Margin Tax."

Links to Publications

• Nexus and State Tax Due Diligence
• Texas Margin Tax: Emerging Issues in Texas State Taxation
• Legislative Changes Affecting Business Entities
• TGS-NOPEC Victory in Franchise Tax Case has Broad Implications for Texas Businesses
• Franchise Taxpayers Should Check Account Status Online
• On the Margin: The Impact of the Margin Tax on Landlords and Tenants
• Texas Margin Tax: Planning, Strategies, and More
• Margin Tax: Comptroller Expands Definition of Uncompensated Care
• Planning and Choice of Entity After the New Texas Franchise (Margin) Tax
• The New Margin Tax: Unintended Consequences for Healthcare Providers
• New Texas Law Penalizes Failure to Render Business Personal Property
• Aircraft Taxes: Texas State and Local Tax Enforcement on the Rise
• Texas Taxation of Electronic Commerce

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Latest News

• Bryon Egan, Willie Hornberger and Steve Moore Speak at the State Bar of Texas Choice and Acquisition of Entities in Texas Course
• Steve Moore Named to Austin Technology Council Community Foundation's Board of Directors
• Steve Moore Speaks on Nexus and State Tax Due Diligence in M&A Transactions and Multistate Business Models
• Byron Egan and Steve Moore Speak on Legislative Changes Affecting Business Entities
• Jackson Walker Wins Texas Supreme Court Victory for Client in Franchise Tax Case
• Byron Egan, Willie Hornberger and Steve Moore Speak on Choices of Entity and M&A
• Steve Moore Speaks on Understanding Property, Sales & Franchise Tax
• Willie Hornberger and Steve Moore Speak on Margin Tax
• Byron Egan, Willie Hornberger and Steve Moore Speak on Choices of Entity
• Jackson Walker Sponsors State Bar of Texas Annual Meeting
• Byron Egan, Tom Groves, Willie Hornberger, Steve Moore, and Bob Richardson Speak at Choice of Entity Conference

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