Biography
Recognized for his depth of expertise in Texas sales tax, franchise tax, and property tax matters, Steve is one of the state’s leading attorneys for guidance on the Texas margin tax and Texas sales tax, and he frequently speaks on these topics, with ongoing commitments for presentations to Texas State Bar and University of Texas CLE programs. Steve is dedicated to helping his clients fully comply with and control state tax exposure.
Steve Moore’s state tax practice includes (i) Wayfair structuring, planning, and compliance, (ii) sales tax, (iii) Texas franchise (aka “margin”) tax, (iv) property (ad valorem) tax including Chapter 312, 380, and 381 property tax abatements; (v) Chapter 313 property tax value limitation agreements, (vi) Chapter 351 qualified hotel projects; and (vii) insurance premium and retaliatory tax. He has industry leading experience with the state tax issues affecting the renewable energy industry in Texas.
Steve advises multi-state businesses, and regularly provides tax strategy advice relating to business mergers, acquisitions, and divestitures. An effective negotiator, Steve works to reach successful resolutions to Texas sales, franchise, property, and insurance premium tax audits. To this end, he handles administrative hearings before the Texas State Office of Administrative Hearings and works with the firm’s litigation group to prosecute judicial resolution of Texas tax cases.
Education
B.B.A., with high honors, University of Texas at Austin
J.D., with honors, University of Texas School of Law
- Order of the Coif, Top 10%
Bar Admissions
Texas
- Represented a developer of utility-scale solar power projects in connection with negotiations for state and local property tax incentives (Chapter 313 and Chapter 312) on their projects in Medina County, Fort Bend County, Ector County, Wharton County, Matagorda County, Refugio County, and Waller County.
- Represented a renewable energy company focused on developing utility-scale solar energy projects on their local tax incentives in Brazoria County and Wichita County.
- Represented a low-carbon energy company on their local tax incentives for 140 MW solar project on 700 acre-site in Fort Bend County.
- Represented lenders and investors for local counsel state tax diligence purposes on scores of wind and solar projects in Texas.
- Represented a major solar and wind developer in a successful Texas franchise tax protest and establishment of an exemption under Section 171.056.
- 2017, 2018, 2019, 2020, and 2021 successful negotiations of valuable tax abatement agreements in major metropolitan cities and counties for Fortune 100 technology clients, transportation clients, and clients’ utility scale solar developments, windfarms, data center developments, and expansions representing several billion dollars in new Texas investments.
- SALT work in large business acquisitions and sales to navigate (i) Texas franchise tax results, (ii) preservation of state and local incentives, (iii) traditional and economic nexus diligence post-Wayfair, (iv) transfer taxes, (v) occasional sale exemptions, and (vi) successor liability.
- Energy project acquisition and development advice to maximize benefits from state and local tax incentives including Chapter 312 and Chapter 313 value limitation work as well as qualifications for sales tax exemptions available to data centers and large data centers.
- Ongoing representation of major investors, lenders, and developers of billions of dollars on Texas renewable energy projects as lead and local counsel and provide due diligence on state sales tax compliance and state and local tax incentives and other aspects of such projects.
- 2015 successful audit defense of retaliatory tax assessment against non-Texas life insurer resulting in allowance of foreign state’s investment credits.
- Numerous aircraft acquisitions, sales, and ongoing operations modeled to achieve best-available state sales, use, and property tax treatment under Chapter 163 of the Texas Tax Code.
- 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.
- Travis County District Court victory establishing renewable energy construction company’s right to Texas franchise tax exemption under Section 171.056 of the Texas Tax Code.
- The Best Lawyers in America (Woodward/White Inc.), 2015-2022
- Insurance Law, 2015-2022
- Litigation and Controversy – Tax, 2021-2022
- Tax Law, 2020-2022
- Texas Super Lawyer, Super Lawyers by Thomson Reuters, 2021
- Texas Rising Star, Super Lawyers – Rising Stars by Thomson Reuters, 2004
Publications
The State Tax Law Landscape – Wayfair and Beyond May 2021, Co-Authored with Christi Mondrik and Ray Langenberg
Steve’s article “Nexus and State Tax Due Diligence” was published in the Summer 2012 edition of Texas Journal of Business Law. He 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.”
Steve joined his Jackson Walker colleagues William Hornberger and Byron Egan as a contributor in the article “Robust Economic Growth and Tax Law Changes Mean Choice of Entity Decisions More Important than Ever,” published in The Texas Lawbook in April 2019.
Speeches
- Business Aspects of Combined Reporting
- Acquisitions and Dispositions of Oil and Gas Assets
- Texas Aviation Sales and Use Tax Issues
- A Margin Tax Update
- Acquisitions, Dispositions and Reorganizations
- From Oil Patch to Fund – State Tax Due Diligence
- Choice & Acquisition of Entities in Texas
- Aircraft Transaction Basics: A Business Development Opportunity
- Legislative Update; Business Law Webcast
- Choice & Acquisition of Entities in Texas
- State Tax Legislative Update
- Texas Margin Tax Update
- Basic Nuts and Bolts Planning Techniques with Texas Franchise Tax
- Member of the Texas Taxpayer and Research Association (TTARA)
- KMFA FM 89.5
- Board of Trustees
- Chairman of the Board, 2005 – 2013; Dear Music Capital Campaign Co-Chair, 2017-2021
- STEM-focused Austin Technology Council Community Foundation, Board Member, 2011 – 2016
- Bloomberg BNA’s Texas Corporate Income Tax Portfolio and Navigator, Texas Editor, 2017