James L. Fritz chairs the State and Local Tax Practice Group. He has more than 30 years of experience in state and local taxation – serving in several capacities with the Pennsylvania Department of Revenue and its Board of Appeals for the first ten years and in private law practice representing businesses, trade associations and nonprofit organizations for the past 20 years.
Mr. Fritz has assisted clients in resolving numerous disputes at the audit level and before the Pennsylvania Department of Revenue’s Board of Appeals, the Board of Finance and Revenue, the Commonwealth Court and the Pennsylvania Supreme Court. He has
- Persuaded the Pennsylvania Supreme Court to overturn long-standing Sales and Use Tax precedent, resulting in exemption of facilities not owned, but used by certain common carriers
- Assisted many companies in carving out the value and income of foreign and domestic subsidiaries from their Capital Stock, Franchise and Corporate Net Income Taxes
- Resolved corporate tax apportionment disputes and disputes over the classification of income as “business income” or “nonbusiness income”
- Argued successfully for many companies to qualify for Manufacturing, Processing and other business exemptions.
- Negotiated Pennsylvania nexus standards for a major industry and assisted companies in challenging the PA Revenue Department’s assertions of nexus.
Mr. Fritz has represented many nonprofit organizations in securing exempt status for Sales and Use Tax and local Real Estate Tax purposes and drafted legislation and assisted in lobbying efforts to treat certain industries and companies more fairly.
He has written numerous articles and presented many lectures for the Pennsylvania Bar Institute, the Tax Executives Institute, and various other college, industry and practitioner organizations. Mr Fritz's topics have spanned the breadth of Pennsylvania taxation, from local Business Privilege, Amusement and Real Property taxes, to state and local Sales and Use taxes, and Corporate Net Income, Capital Stock, Franchise and other corporate taxes.