Biography

Recognized for his depth of expertise in state tax matters, Steve is one of the state’s leading attorneys for guidance on the 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.

Steve Moore’s state tax practice includes planning and controversy work on (i) sales tax, (ii) Texas franchise (aka “margin”) tax, (iii) ad valorem tax including Chapter 312 property tax abatements; (iv) Chapter 313 property tax value limitation agreements, and (v) insurance premium and retaliatory tax.  Steve is dedicated, from a value-driven perspective, to helping his clients fully comply with and control state tax exposure.

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 and economically viable resolutions to Texas sales, franchise, property, motor vehicle, and insurance premium tax audits. To this end, he 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.

Career Highlights

Spotlight

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.”

  • 2015 negotiations of valuable tax abatement agreements in major metropolitan cities and counties for Fortune 100 and other clients’ expansions representing $100’s of millions in new Texas investments.
  • 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.
  • SALT work in large business acquisitions and sales 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.
  • Energy project acquisition and development advice to maximize benefits from state and local tax incentives including Chapter 312 and Chapter 313 abatement work.
  • 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 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.
  • 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.

Community

  • KMFA FM 89.5
    • Board of Trustees
    • Chairman of the Board, 2005-2013
  • STEM-focused Austin Technology Council Community Foundation, Board Member

 

News & Events

  • News & Publications
  • Speeches
  • Mentions

    Steve Moore quoted in ‘Law360’ on taxation of drilling machinery

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  • Publication

    Proposed Treasury Regulations Address Private Equity Management Fee Waivers and Profits Interests

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  • Client Results

    Jackson Walker Represents Air Methods in Acquisition of San Antonio AirLIFE

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  • Spotlight

    Jackson Walker Congratulates Its Best Lawyers in America 2016

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  • Attorney News

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

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  • Attorney News

    Steve Moore Speaks on ‘Texas Sales and Use Tax Issues’ to State Bar Aviation Section

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  • Attorney News

    Byron Egan, Willie Hornberger, Steve Moore Speak on Choice and Acquisition of Entities

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  • Client Results

    Jackson Walker Represents Exelon in Texas Power Generation Projects

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  • Press release

    Jackson Walker Represents Scott Felder Homes in Acquisition by BR Homebuilding Group, L.P.

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  • Press release

    Jackson Walker Congratulates Its Best Lawyers in America 2015

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  • Press release

    Dudley McCalla and Steve Moore Speak on Administrative Law

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  • Attorney News

    Cale McDowell, William Hornberger, Steve Moore and John Ransom Speak at Texas Society of CPA’s Oil & Gas Seminar

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  • Press release

    Byron Egan, William Hornberger, Steve Moore Speak on Choice and Acquisition of Entities

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  • Publication

    Aircraft Transaction Basics: A Business Development Opportunity

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  • Press release

    Jackson Walker Represents San Antonio Family Offices in Complex Aircraft Deal

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  • Press release

    Jackson Walker Protects Key Tax Exemptions for Power Generation Industry

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  • Press release

    Byron Egan, Willie Hornberger, & Steve Moore Speak at the State Bar of Texas Choice and Acquisition of Entities in Texas Course

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  • Press release

    Steve Moore and Ashley Scheer Speak at Convergence 2013

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  • Press release

    Jackson Walker Represents Google in $200 Million Wind Energy Investment

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  • Press release

    Jackson Walker Named to BTI Client Service A-Team 2013 List

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  • Client Results

    Jackson Walker Represents Buffalo Studios in Sale of Leading Facebook Game Bingo Blitz

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  • Press release

    Jackson Walker Wins Key Victory for Clients Before TCEQ

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  • Press release

    Steve Moore Published in 'Texas Journal of Business Law'

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  • Press release

    Stephanie Chandler, Gary Fowler, Alex Frutos, and Steve Moore Speak at Advanced Business Law Course

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  • Attorney News

    Steve Moore Speaks on Dominant State And Local Taxes In Texas

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  • Attorney News

    Bryon Egan, Willie Hornberger and Steve Moore Speak at the State Bar of Texas Choice and Acquisition of Entities in Texas Course

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  • Press release

    Steve Moore Named to Austin Technology Council Community Foundation’s Board of Directors

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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

Nexus and State Tax Due Diligence White Paper