Matt Hunsaker

Partner

Dallas
T +1.214.210.1214
F +1.214.210.1201
San Francisco
T +1.415.659.2600
F +1.415.659.2601

Overview

Matt Hunsaker leads BakerHostetler’s national state and local tax practice team. He provides the full range of state and local tax services to clients across the U.S. Clients - particularly those with multi-state operations - look to him to develop comprehensive nationwide strategies for minimizing state and local taxes. They also look to him for his significant experience litigating complex high-dollar state tax issues.

Matt has deep experience with all types of state and local taxes and understands the nuances of how different states approach these taxes. This broad experience allows him to counsel clients on sophisticated issues including nexus, apportionment, unitary combination, and valuation. He is particularly experienced in state taxation of international commerce and state-level transfer pricing disputes.

Matt regularly advises technology, media, and telecommunications (TMT) clients regarding complicated issues that arise in applying outdated laws to these cutting-edge businesses. He is also one of the preeminent state tax advisers to energy companies, including alternative energy.

Matt is a prolific speaker and writer on state and local tax issues. He hosts The State Tax Show, a weekly podcast on the latest state and local tax issues, and publishes Silicon SALT, a State Tax Notes column on cutting-edge state tax issues affecting the technology sector.

Select Experience

  • Represented multinational company in multistate transfer pricing controversies.
  • Provided national advice to tech company on compliance with marketplace facilitator sales tax laws.
  • Represented technology company in sales tax issues implicated by joint venture for the development of software.
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Experience

  • Represented multinational corporation in monitoring and responding to digital advertising legislation and litigation.
  • Advised national digital advertising service provider in structuring sales tax compliance and securing favorable guidance from state administrators.
  • Represented multinational company in multistate transfer pricing controversies.
  • Provided national advice to tech company on compliance with marketplace facilitator sales tax laws.
  • Represented technology company in sales tax issues implicated by joint venture for the development of software.
  • Litigated a sales tax case involving the intersection of telecommunication services and administration of multinational WAN infrastructure.
  • Represented telecommunication company in connection with disposition of intellectual property licenses and related hardware and software.
  • Litigated nexus and apportionment issues relating to disposition of multistate oil and gas holdings.
  • Advised media company on legislative efforts to address apportionment of broadcast revenues.
  • Briefed Texas Supreme Court on case involving apportionment rules for intellectual property licenses.
  • Advised Internet-based healthcare technology company on multistate sales tax issues and obtained binding letter rulings from several states.
  • Advised company on state tax issues relating to multi-billion dollar bankruptcy and related asset dispositions.
  • Analyzed multistate nexus issues for Internet-based retailer and technology franchisor.
  • Represented international financial services firm in multi-million dollar franchise tax case.
  • Represented compression service providers and recipients in sales tax controversies.
  • Assisted clients in structuring aircraft purchases and related sales tax audits.
  • Negotiated economic development incentive packages for renewable energy companies and guided related economic development legislation.
  • Assisted major energy company in structuring operations to produce advantageous apportionment/allocation results.
  • Advised various renewable energy companies on sales and property tax issues relating to project construction.

Recognitions and Memberships

Recognitions

  • The Best Lawyers in America®
    • Texas: Tax Law (2021 to present)
  • Texas Super Lawyers "Rising Star" (2014 to 2015)
  • Certified Public Accountant (Retired Status)

Memberships

  • Texas Taxpayers and Research Association: Board Member
  • Texas Bar Association
    • State and Local Tax Committee: Co-Chair
  • Council on State Taxation: Practitioner Member

Podcasts

Community

  • J. Reuben Clark Law Society: Board Member

Pro Bono

  • Represented multiple families in adoption of children.
  • Protected multiple abused women from fraudulent tax liabilities of spouses.
  • Legal intake volunteer for the Dallas Volunteer Attorney Program and Legal Aid of Northwest Texas.
  • Provides advice to pro se Tax Court litigants under State Bar programs.

Industries

Prior Positions

  • The Honorable Stephen J. Swift, U.S. Tax Court: Attorney Advisor

Admissions

  • U.S. Tax Court
  • Texas
  • California
  • Oklahoma
  • Alaska [Inactive]

Education

  • LL.M., Taxation, Georgetown University Law Center, 2007, with distinction
  • J.D., Brigham Young University J. Reuben Clark Law School, 2004, cum laude
  • B.B.A., Accounting, University of Alaska Anchorage, 2000, magna cum laude

Blog

In The Blogs

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Employment Law Spotlight
Tax Withholding Policies in a Work-From-Home Environment
By Edward J. Bernert, David D. Ebersole, Matt Hunsaker, Michael J. Semes, Christopher J. Swift
December 7, 2021
Working from home some or all of the time has become commonplace and seems likely to continue regardless of what happens with the COVID-19 pandemic. New ways of working require new ways of handling tax withholding. Employers may need to...
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