• Represented multinational semiconductor chip manufacturer in successful negotiations of local property tax incentives in support of multibillion dollar FAB development.
• Represented developers of utility-scale solar and wind power projects in connection with negotiations for state and local property tax incentives (Chapter 313 (now sunset) and Chapter 312, 380, and 381) on their projects in counties across Texas.
• Established Large Data Center status with the Texas Comptroller of Public Accounts for two large (> $500 million) data center projects.
• 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.
• 2018, 2019, 2020, 2021, 2022, and 2023 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 (now expired) 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.
• 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.

• Chambers USA: America’s Leading Lawyers for Business, Ranked for Tax: State & Local – Texas (Band 1), 2025
• The Best Lawyers in America (Woodward/White Inc.), 2015-2026
  • Lawyer of the Year – Austin, Litigation and Controversy – Tax, 2024
  • Insurance Law, 2015-2026
  • Litigation and Controversy – Tax, 2021-2026
  • Tax Law, 2020-2026
• Texas Super Lawyer, Super Lawyers by Thomson Reuters, 2021-2022
• “Austin’s Top Attorneys” List – Tax Law, Austin Monthly, 2023, 2025
• Texas Rising Star, Super Lawyers – Rising Stars by Thomson Reuters, 2004

Publications

SALT Issues in Merger and Acquisition Transactions co-authored with Willie Hornberger 2023 Texas Society of CPAs Summit Conference.

Multistate SALT Issues and Business Migration co-authored with Christi Mondrik, November 2022 for University of Texas CLE Taxation Conference

SALT Considerations In Merger and Acquisition Diligence November 2022, Presented to the Dallas Bar Association Tax Section

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

More Client Results

‘The Best Lawyers in America’ Features 350 Jackson Walker Attorneys in 2026 Edition, Including 10 “Lawyers of the Year” and 106 “Ones to Watch”

The Best Lawyers in America, a widely regarded guide to legal excellence, has recognized 350 Jackson Walker attorneys across 87 specialty practice areas in its 2026 edition, including 10 Lawyers of the Year and 106 Ones to Watch.

Attorney News • August 21, 2025

‘Austin Monthly’ Lists 44 Jackson Walker Attorneys Among “Austin’s Top Attorneys” of 2025

Jackson Walker congratulates the 44 attorneys recognized among Austin Monthly’s list of “Austin’s Top Attorneys” for 2025. For recognition in the list, Austin attorneys must be nominated by their peers on the basis that they offer experienced counsel in one of 40 categories.

Attorney News • July 15, 2025

Jackson Walker Ranked for Tax: State & Local in Chambers USA Guide

Jackson Walker is proud to announce that its State & Local Tax practice has been ranked for the first time in the 2025 Chambers USA Guide released today. In addition, partner Steven Moore and associate Ashley Withers were individually recognized.

Spotlight • June 5, 2025

Chambers and Partners Releases 2025 USA Guide Featuring 79 Jackson Walker Attorneys and 28 Ranked Departments

Jackson Walker is pleased to announce that Chambers and Partners has selected 79 attorneys and 28 departments for inclusion in the 2025 edition of the Global and USA guides. Attorneys were ranked across 29 departments, with 4 attorneys listed among multiple areas, 9 ranked nationwide in their respective areas, and 12 recognized for the first time.

Spotlight • June 5, 2025

‘The Best Lawyers in America’ Features 306 Jackson Walker Attorneys in 2025 Edition, Including 9 “Lawyers of the Year” and 75 “Ones to Watch”

The Best Lawyers in America has recognized 306 Jackson Walker attorneys across 81 specialty practice areas in its 2025 edition, including 9 Lawyers of the Year and 75 Ones to Watch. In this year’s guide, Jackson Walker saw the largest number of attorneys in the areas of Commercial Litigation (75 attorneys) and Real Estate Law (55 attorneys) and the addition of 27 attorneys as Best Lawyers.

Attorney News • August 15, 2024

‘Austin Monthly’ Lists 21 Jackson Walker Attorneys Among “Austin’s Top Attorneys” of 2024

Jackson Walker congratulates the 21 attorneys recognized among Austin Monthly’s list of “Austin’s Top Attorneys” for 2024. For recognition in the list, Austin attorneys must be nominated by their peers on the basis that they offer experienced counsel in one of 39 categories.

Attorney News • July 11, 2024

‘The Best Lawyers in America’ Honors 287 Jackson Walker Attorneys in 2024 Edition, Including 12 “Lawyers of the Year” and 80 “Ones to Watch”

The Best Lawyers in America has recognized 287 Jackson Walker attorneys across 5 offices and 82 specialty practice areas in its 2024 edition, including 12 Lawyers of the Year and 80 Ones to Watch. In this year’s guide, Jackson Walker saw the largest number of attorneys in the areas of Commercial Litigation (66 attorneys) and Real Estate Law (60 attorneys) and the addition of 35 attorneys as Best Lawyers.

Attorney News • August 17, 2023

‘Austin Monthly’ Lists 12 Jackson Walker Attorneys Among “Austin’s Top Attorneys” of 2023

Jackson Walker congratulates the 12 attorneys recognized among Austin Monthly’s list of “Austin’s Top Attorneys” for 2023. For recognition in the list, Austin attorneys must be nominated by their peers on the basis that they offer experienced counsel in one of 39 categories.

Attorney News • July 17, 2023

Jackson Walker Congratulates Its 64 “Texas Super Lawyers” of 2022

Each year, less than 5% of attorneys in Texas are named to the list. Selection is based off of peer nominations that are then reviewed by a research team. Each nominee is evaluated on his or her professional accomplishments, peer recognition, and community involvement.

Attorney News • September 21, 2022

‘The Best Lawyers in America’ Honors 214 Jackson Walker Attorneys in 2023 Edition, Including 11 “Lawyers of the Year” and 41 “Ones to Watch”

The Best Lawyers in America has recognized 214 Jackson Walker attorneys across 6 offices and 79 specialty practice areas in its 2023 edition, including 11 Lawyers of the Year and 41 Ones to Watch. Best Lawyers listings are based on an exhaustive peer review survey of thousands of attorneys who vote on the legal abilities of others in their practice areas.

Attorney News • August 18, 2022

Jackson Walker Congratulates Its 57 “Texas Super Lawyers” of 2021

Each year, less than 5% of attorneys in Texas are named to the list. Selection is based off of peer nominations that are then reviewed by a research team. Each nominee is evaluated on his or her professional accomplishments, peer recognition, and community involvement.

Attorney News • September 22, 2021

‘The Best Lawyers in America’ Honors 178 Jackson Walker Attorneys in 2022 Edition, Including 8 “Lawyers of the Year” and 31 “Ones to Watch”

The Best Lawyers in America has recognized 178 Jackson Walker attorneys across 6 offices and 67 specialty practice areas in its 2022 edition, including 8 Lawyers of the Year and 31 Ones to Watch. Best Lawyers listings are based on an exhaustive peer review survey of thousands of attorneys who vote on the legal abilities of others in their practice areas.

Attorney News • August 19, 2021

Texas to Adopt Franchise Tax Rule on Apportionment | Bloomberg Tax

“I believe the Comptroller is trying to provide guidance for 2021 knowing that if the Texas Supreme Court takes the Sirius case it is likely to take months or even a year or more before a decision is issued,” said Steve Moore, an Austin-based partner at Jackson Walker LLP.

Mentions • January 21, 2021

‘The Best Lawyers in America’ Honors 164 Jackson Walker Attorneys in 2021 Edition, Including 9 “Lawyers of the Year” and 25 “Ones to Watch”

Jackson Walker congratulates the 164 attorneys who were selected by their peers as Best Lawyers, including 9 Lawyers of the Year and 25 Ones to Watch, across 6 offices and 66 specialty practice areas.

Attorney News • August 20, 2020

Texas Comptroller Extends May 15 Texas Franchise Tax Filing Deadline

To provide Texas franchise taxpayers some relief, the Texas Comptroller of Public Accounts is automatically extending the due date for 2020 Texas franchise tax reports to July 15, 2020.

Insights • April 3, 2020

Texas Comptroller Offers Hotline for Businesses Struggling to Pay Sales Taxes During COVID-19 Crisis

For businesses struggling to pay sales taxes, the Texas Comptroller’s office is offering assistance in the form of short-term payment agreements and, in most instances, waivers of penalties and interest.

Insights • March 25, 2020

In Memoriam: A Tribute to Legal Trailblazer Carla Cox

It is with heavy hearts that we announce the passing of our friend and retired partner Carla J. Cox on November 29, 2019. Carla was a trusted and fearless lawyer on behalf of her clients, a leader at Jackson Walker, and a trailblazer for women in the legal profession.

Spotlight • December 2, 2019

Best Lawyers in America Recognizes 98 Jackson Walker Attorneys

Best Lawyers listings are based on an exhaustive peer review survey of thousands of attorneys who vote on the legal abilities of others in their practice areas. For over three decades, recognition in Best Lawyers has been regarded by both clients and legal professionals as a significant honor, since an attorney cannot pay to be listed.

Attorney News • August 16, 2018

Jackson Walker’s Online Interactive Analysis of the Tax Reform Law is Available Now

On December 22, 2017, President Trump signed the “Tax Cuts and Jobs Act” into law, launching the most significant tax reform in over 30 years. The new law significantly impacts citizens and companies alike in both their domestic and foreign income and assets.

Insights • February 13, 2018

Steve Moore Interviewed by ‘Law360’ Regarding SCOTUS Review of Physical-Presence Tax Nexus Holding in Quill

On January 12, 2018, the United States Supreme Court granted review in the case of South Dakota v. Wayfair, Inc. et al. In the petition for writ of certiorari, the state of South Dakota presented a single issue – whether SCOTUS should “abrogate Quill’s sales-tax-only, physical-presence requirement.

Mentions • February 1, 2018

Best Lawyers in America Recognizes 94 Jackson Walker Attorneys

The Best Lawyers in America, a widely regarded guide to legal excellence, has recognized 94 Jackson Walker attorneys in its 2018 edition. Best Lawyers listings are based on an exhaustive peer review survey of thousands of attorneys who vote on the legal abilities of others in their practice areas.

Attorney News • August 15, 2017

Steve Moore Discusses Texas Franchise Tax on Bloomberg BNA’s Salt Talk Blog

Tax attorney Steve Moore was recently quoted on the Texas franchise tax in an article by Bloomberg BNA’s Salt Talk Blog.

Mentions • February 20, 2017

Steve Moore Quoted in ‘Law360’ on Taxation of Drilling Machinery

Steve Moore, a partner in our Austin office, was quoted in a June 20, 2016 Law360 article titled, “Hope Remains For Texas Drilling Tax Breaks After Court Loss.”

Mentions • June 27, 2016

Jackson Walker Congratulates Its Best Lawyers in America 2016

Eighty-one Jackson Walker attorneys were selected for inclusion in the 2016 edition of The Best Lawyers in America.

Attorney News • August 14, 2015

William Hornberger, Cale McDowell, Steve Moore and Tom Groves Speak at Texas Society of CPAs’ 2015 Oil & Gas Institute

Jackson Walker attorneys William Hornberger, Cale McDowell, Steve Moore, and Tom Groves spoke at the Texas Society of CPAs’ Oil & Gas Institute on July 16, 2015, in Dallas, Texas.

Attorney News • August 5, 2015

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