Matt Hunsaker provides the full spectrum of state and local tax services to clients throughout the United States. He has nationally recognized expertise in the technology and energy sectors and frequently speaks and writes on issues affecting these industries.
Matt advises clients on complicated and ever evolving issues affecting businesses engaged in multistate commerce. These issues include nexus, apportionment, and unitary combination. He also has significant experience with state taxation of both inbound and outbound international transactions.
State and local jurisdictions impose a variety of taxes, including income, franchise, sales and use, property, and excise taxes. Matt has extensive experience with all of these tax types and understands the nuances in how different states approach these taxes. He also has broad experience handling multistate unclaimed property audits and litigation.
Matt's controversy services cover the entire lifecycle of a case, from audit and administrative hearings through litigation and appeals. He also provides multistate planning, advance letter ruling, transactional, legislative, and incentives negotiation services.
Matt regularly publishes a column in State Tax Notes—Silicon SALT—that is dedicated to addressing cutting-edge state tax issues affecting taxpayers in the technology sector.
Matt is a member of the firm's oil and gas M&A team.
Before joining Baker Botts, Matt served for two years as attorney advisor to the Honorable Stephen J. Swift of the United States Tax Court in Washington, D.C. Matt also provided tax services for several years with a public accounting firm.
- 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
Awards & Community
Recognized as a Texas Super Lawyer-Rising Star, (Thomson Reuters), 2014 & 2015
State Bar of Texas' Annual Comptroller Briefing