Madsen Goldman & Holcomb, LLP is a law firm with offices in the Florida capital. The firm is comprised of seasoned state and local tax attorneys who have practiced in the field for many years. The firm concentrates its practice in matters of state and local taxation, and also has significant experience representing businesses in other administrative and governmental law and government contract matters. Drawing upon a broad base of experience and skills, the firm represents clients in the array of transaction, income and property taxes imposed by the State of Florida, its cities, counties and special tax districts.

Over the last 20 years, members of the firm have been intimately involved in many of the most important legal and policy issues confronting Florida taxpayers. Equally at home in the administrative process, in the courtrooms, and in the halls of the Florida Legislature, members of the firm have handled a variety of diverse issues. The following are examples:

• the sales tax treatment of railcar service agreements, aircraft modification services, computer services, telecommunication services and services which employ telecommunications, intercompany real property rental transactions, purchases by aviation, aerospace and other government contractors, advertising materials, cruise line fares, mergers and acquisitions, and transient rentals;
• the tax treatment of the Internet for purposes of sales tax, telecommunications gross receipts tax, and municipal public service tax, and the rewrite of the municipal public service tax statutes as they apply to telecommunication services;
• for income tax purposes, the treatment of Subpart F income, the tax treatment of limited liability companies, the classification of business and nonbusiness income, NOL/AMT questions, factor relief and consolidation/deconsolidation issues;
• intangible tax treatment of business and government receivables, intercompany accounts, book entries and other assets, business and tax situs/management and control issues;
• the property tax treatment of industrial, utility, retail and resort properties;
• nexus, as it arises in all state and local tax contexts.

The firm routinely handles protests of assessments and refund denials, requests for technical assistance advisements (private rulings), formal opinion letters, refund requests, proposed rule development, voluntary disclosure agreements, rule challenge petitions, and court action. In many cases client needs are met through tax planning, and the firm often assists clients in structuring their activities so as to minimize the resulting taxes. The firm's lawyers are experienced in working with auditors, with compliance and enforcement personnel, with technical and legal staff, with legislators and their staffs, and with local taxing authorities.

Firm members have been called upon to serve on various quasi-public tax commissions, such as the one reviewing the issue of taxing services in 1986 and the Florida Telecommunications Taxation Task Force in 1996. They have also been called upon to advise, chair, or participate in such bodies as the Florida Chamber of Commerce Tax Council, the Florida Bar Tax Section and the Section's State Tax Division; the Institute for Professionals in Taxation, the Multistate Tax Commission Sales and Use Tax Nexus Project, and the NTA Electronic Commerce Project. Members regularly make presentations or appear as panelists at national, state and regional conventions, symposia and other programs concerned with state and local tax issues.

Madsen Goldman & Holcomb, LLP is privileged to represent leading corporate clients from various sectors, including transportation, health-care, manufacturing, wholesale and retail, leasing, computer and information services, publishing, telecommunications, insurance, hospitality, utilities, aviation, aerospace, electronics and government contracting, to name a few. Many of the firm's clients have been represented by the firm for years, through Florida's short-lived experiment with the worldwide unitary tax in the early 1980's, its dalliance with a comprehensive services tax in 1987, revisions to insurance premium and motor fuel taxes, and recent reform of the several taxes applicable to communications. MGH takes pride in its loyal clientele and continues its commitment to provide prompt professional service, meticulous advice, and vigorous pursuit of clients' objectives, while ensuring the value of services to clients.

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