Overview

Our knowledgeable state and local tax lawyers offer years of experience in providing exceptional service to clients involved in tax controversies and collection efforts in all Arizona tax jurisdictions.

Do you have an IRS or other federal tax issue?

Frazer Ryan’s state and local tax practice covers all aspects of taxation within the state of Arizona, including:

  • Arizona and municipal transaction privilege (sales) and use tax
  • corporate and individual income tax, including multistate and unitary determinations
  • unemployment tax, including employee and independent contractor disputes
  • real and personal property tax
  • transportation and fuel tax
  • hazardous waste tax.

Property Tax

Frazer Ryan’s property tax practice encompasses all aspects of property taxation in Arizona and Nevada, including challenges of property tax assessments. We also advise clients on property tax avoidancec in probate-related situations in California.

Our property tax attorneys offer extensive knowledge of Arizona’s property tax appeal code and are well-equipped to guide property owners through the highly technical requirements of appeals to the tax assessor and in tax court.

Tax Jurisdictions

Our services begin with strategic tax planning and extend to representation at various levels of administrative and judicial appeal. We have had successful representations before many state and local authorities, including:

  • Arizona and municipal transaction privilege (sales) and use tax
  • Arizona Department of Revenue Hearing Office
  • Arizona State Board of Tax Appeals
  • Arizona Office of Administrative Hearings
  • Municipal tax hearing offices
  • Arizona State Board of Equalization
  • Arizona Tax Court
  • Arizona Court of Appeals
  • Arizona Supreme Court

Representative Clients

Clients of Frazer Ryan’s state and local tax group have ranged from individuals and small businesses to Fortune 500 corporations, including:

  • General Motors
  • Taco Bell
  • Target
  • Service Merchandise
  • Arizona Paper Distributors
  • TASC
  • Pulte Homes
  • Sears
  • Kohl’s


Recent State & Local Tax News