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Daniel G. Mudd
Partner
Louisville, KY
Partner
Louisville, KY
Danielโs practice focuses on state and local tax planning, controversy and incentives matters, including property tax, sales tax, excise tax, income tax, employment tax and local business tax, particularly for manufacturers. He also advises clients in the alcohol industry on various matters, including federal and state tax, incentive, licensing and regulatory issues.
Daniel is a leader in the firmโs Manufacturing Industry Team, including heading up its Consumable & Regulated Goods subteam which oversees all alcohol, tobacco, hemp, cannabis, food and beverage clients. He is also a member of the firmโs Technology and Innovation Committee and its Blockchain subteam due to his experience with e-commerce, digital products, cryptomining and other technology-based products and businesses.
Prior to his legal career, Daniel worked for the Kentucky Senate Presidentโs Office during multiple legislative sessions, where he gained experience in the legislative process and the political landscape in Frankfort. From this experience, he regularly works with clients, lobbyists and legislators on tax and industry-specific legislation.
Beyond his practice, Daniel has quickly risen to obtain a prominent leadership role throughout the Bar and the community, including currently serving multiple national and local professional and industry organizations, such as the ABA State and Local Tax Committee, Independent SALT Alliance, Greater Louisville Inc.โs (GLI) Business Competitiveness Committee and GLIโs Tax Reform Task Force, Kentucky Association of Manufacturers, Kentucky Distillersโ Association, American Distilling Institute, and Kentucky Wholesale Distributors Association, to name a few. Previously, he served as the Chairman of the Tax Sections for both the Kentucky Bar Association and the Louisville Bar Association. He also helped found a local giving circle, [give 502], among other philanthropic activities. ย For these efforts, Daniel is recognized as a Rising Star by Super Lawyers Magazine in Tax and was selected for Business First’s 2019 Forty Under 40 Award as well as the New Face of Philanthropy Award by NFocus Magazine for his work in the community.
Regularly counsels corporate and individual taxpayers through various state and local tax audits, and successfully defends same at the administrative level, including the Kentucky and Indiana Departments of Revenue and the Kentucky Board of Tax Appeals, and on appeal before state judicial bodies.
Advise manufacturing, industrial processing, agribusiness and recycling clients, as well as bourbon and other spirit distillers, wholesalers and storage businesses, regarding state income tax recycling credits, sales tax, property tax and local tax exemptions, energy exemptions and various tax and economic incentives.
Advise e-commerce and technology-based clients, including online retailers, wholesalers, and other remote sellers, warehouse, distribution and logistic companies, marketplace providers and facilitators, cloud-based service providers, telecommunication providers, and AI, blockchain and cryptocurrency mining businesses, on various multi-state and local tax compliance, legislative, planning, regulatory, and controversy matters.
Works closely with alcohol, tobacco and gaming clients regarding various excise tax and regulatory concerns, including obtaining needed manufacturing, wholesale, retail and importer licenses and COLA approval from the alcohol and tobacco tax and trade bureau (TTB), and state and local authorities, as well as gaming license, tax and compliance issues.
Advise clients regarding state and local tax incentives for companies looking to locate or expand, including representing clients before and negotiating with the Kentucky Cabinet for Economic Development and the Kentucky Tourism Cabinet to obtain tax, financial and economic incentives.
Represent dozens of corporate and individual taxpayers in real property tax valuation and appeal matters, including multiple multifamily market and affordable/subsidized, LIHTC housing properties.
Advise companies, lenders and real estate clients regarding applicable state and local tax due diligence and compliance issues for stock and asset purchase agreements, including tax clearance certificates, purchase price allocation, nexus and reserve issues, occasional and bulk sale exemptions, and other state and local business tax and registration requirements.
Obtain needed voluntary disclosure agreements (VDA) with various state and local taxing authorities throughout the country, including for foreign business registrations, remote online retailers, and local occupational license and business taxes.
Advise tobacco manufacturers, wholesalers and importers regarding the Food & Drug Administrationsโ (FDA) Deeming Regulation for various covered tobacco products, including compliance, reporting and application requirements related thereto.
Advise several largescale commercial solar companies regarding incentives and relevant property tax (including benefits related to industrial revenue bonds, IRB), sales and use tax, and local tax issues.
Advise various companies involved in the manufacture and processing of CBD and industrial hemp, as well as for commercial greenhouse, vertical farming and other controlled environment agriculture (CEA) operations.
Represent several transportation clients for various federal, state and local tax issues, including those in the rail, trucking, aircraft, marine and barge industries.
Represent clients in Federal, state and local employment tax matters, including defense of state unemployment insurance tax audits and successor employer determinations before the Kentucky and Indiana Workforce Development Cabinets.
Represent large corporations in the healthcare industry regarding applicable sales tax exemptions regarding prescription drug, pharmaceuticals and medical devices.
Regularly engaged by industry organizations and various business and commerce organizations regarding state and local tax reform and needed legislative matters.
Advise for-profit and non-profit entities regarding available property tax exemptions, including commercial and low-income housing real estate deals.
Represent and advise clients regarding transfer pricing-related issues, audits, protests and appeals.
Represent corporate and individual taxpayers before the IRS regarding Federal income and excise tax assessments, and civil penalty collection matters.
University of Kentucky College of Law, J.D.,ย cum laude, 2010
University of Kentucky Gatton College of Business, B.S., B.A., Finance and Business Management,ย summa cum laude, 2007
U.S. District Court, Western District of Kentucky, 2010
United States Tax Court, 2011
U.S. District Court, Eastern District of Kentucky, 2011
U.S. Court of Appeals for the Sixth Circuit, 2011
Selected for inclusion in Kentucky Rising Starsยฎ, 2015-2024
Louisville Business First 2019 Forty Under 40 Honoree
NFocusโย 5 New Faces of Philanthropy, 2015
Yum! Ignite Corporate Challenge Winner, 2015
Strathmoreโs Whoโs Who, 2015 Edition
YPAL Outstanding Young Professionals Award โ Legal, 2012
Chair, Kentucky Association of Manufacturer’s Tax and Fiscal Policy Committee
Member, FBT Liaison, KY Distillers Association
Member, ABA Executive Committee, State and Local Tax subcommittee
Member, Independent SALT Alliance
Member, Kentuckyย Wholesale Distributors Association (KWDA)
Member, GLI Business Competitiveness Committee
Member, GLI Tax Reform Task Force
Assistant Editor,ย Journal of Multistate Taxation and Incentives
Member, Southwestern Ohio Tax Institute Planning Committee, 2014-2015
Secretary & Director, YPAL Cares Board, 2013-2015
Chair, Kentucky Bar Association Tax Section, 2013-2014
Secretary and General Counsel, Young Professionals Association of Louisville (YPAL), 2012-2013
Chair, YPAL Legal Committee, 2012-2013
Vice Chair, Kentucky Bar Association Taxation Section, 2011-2012
Chair, Louisville Bar Association Taxation Section, 2012
Member, American Bar Association
American Heart Association, Leaders for Life Member
Secretary, NBA2Lou Board
[give] 502
Surgery on Sunday-Louisville, Inc., 2015 โ 2017
Member, Louisville Sports Commission Athletic Booster, 2015
Leadership Louisville Ignite Graduate, Fall 2015
Focus Louisville, Class of 2013 (Leadership Louisville Center)
St. Maryโs Center
Former Intern for the Kentucky Senate President, 2006 Special Session and 2007 Regular and Special Sessions
Technology and Innovation Committee, Member
Co-Presenter, “Sales Tax Developments: from Bourbon Street to Main Street (And All That Jazz),” 2024 ABA-IPT Advanced Tax Seminars, March 13, 2024
Panelist, “Industry Champion Review of Top Issues for Distillers,” Kentucky Distillers Association 2024 Annual Meeting, November 14, 2023
Presenter, “The Big Tax Challenges Facing the Manufacturing Industry,” Kentucky Association of Manufacturers 2024 Summit, November 3, 2023
Presenter, “Kentucky Property Taxes,” and “Kentucky Tax Litigation Update,” Halfmoon Education: 2023 Kentucky State Tax Update Live Webinar, October 30, 2023
Presenter, โSALT Benefits for the Distilling Industry,โ American Distilling Instituteโs Annual Conference, August 24, 2023
Presenter, โSALT Treatment of Cryptomining, Renewable Energy and Other Non-Traditional Processes,โ Texas Bar Associationโs Annual Tax Law 2023: Tax Law in the Digital Age Conference, August 17, 2023
Presenter, โSALT Benefits and Related Licensing/Regulatory Issues for the Distilling Industry,โ KDA Craft Distillers’ Membership Meeting, July 24, 2023
Co-presenter, โTaxation of Bourbon,โ KBA Annual Convention, June 23, 2023
Presenter, โSALT in Purchases and Sales of Businessโ; and โSALT Treatment of Technologies and SaaS,โ Indiana Business Tax Conference, June 16, 2023
Presenter, โKY SALT Update,โ U.S. Law Firm Group Tax Section Summer Meeting, May 4, 2023
Presenter, โSALT Incentives and Benefits for Bourbon Industry,โ KY Distillers Association (KDA), April 19, 2023
Co-presenter, โEvolution of SALT Concepts and Opportunities with Advanced Process and Emerging Industries,โ American Bar Association Midyear Tax Meeting, February 10, 2023
Presenter, โKY State and Local Tax (SALT) Update,โ Independent SALT Alliance Winter Meeting, January 16, 2023
Presenter, โMaximizing State and Local Tax Benefits for the Distilling Industry,โ ADI 2021 Craft Spirits Conference, August 2021
Presenter, “Sales and Use Tax in Kentucky” Lorman Online Webinar, August 11, 2021
Presenter, “Tax and Legal Issues Impacting Tech and Innovation Business,” Indiana Chamber of Commerce Business Tax Conference, October 28, 2020
Presenter, โBusiness Tax Implications of the CARES Act and COVID-19,โ Indiana Chamber of Commerce HR Conference, April 22, 2020
Presenter, โCOVID-19 Help:ย Federal Income Tax Provisions Within The CARES Act,โ Greater Louisville, Inc. Virtual Event, April 9, 2020
Presenter, โTax Incentives โ What Does Kentucky Have to Offer, and How Do I Get and Use Them?โ Kentucky Chamber of Commerce Tax Conference, November 13, 2019
Presenter, โSALT (State and Local Tax) โ Why an Estate Planner Should Care,โ USLFG Estates and Trusts Meeting, November 7, 2019
Presenter, โOpportunity Lies Within Kentucky SALT Benefits for Pollution Control Facilities & Equipment,โ Kentucky Chamber Annual Environmental Conference, March 9, 2018
Presenter, โUpdate on Tax and Legal Issues Impacting Indiana Tech and Innovation Business,โ Indiana Tax Summit, August 10, 2018
Presenter, โKentucky Tax Reform:ย Implications & Effect on the Manufacturing Industry,โ Kentucky Association of Manufacturers Webinar, August 9, 2018
Presenter, โSales and Use Tax in Kentucky,โ Lorman Webinar, July 11, 2018
Presenter, โ2018 Kentucky Tax Reform,โ Independent SALT Alliance 2018 Summer Meeting, Denver, Colorado (June 2018)
Presenter, โTobacco, Alcohol and Other Excise Taxes,โ Independent SALT Alliance Webinar, May 25, 2017
Presenter, โSales and Use Tax in Kentucky,โ Lorman Webinar, September 28, 2017
Presenter, โKentucky 2016 Update โ Recent Tax Developments,โ Independent SALT Alliance Summer Meeting, Greenbrier, West Virginia (June 2016)
Presenter, โTax in the Bluegrass โ Federal and Kentucky Tax Update and Developments,โ Kentucky Bar Association Annual Convention, June 18, 2015
โThe Future Is Faster Than the Law: Aging Statutes and Advancing Technology,โ Tax Notes (qtd. in), February 27, 2024
“Barrel of SALT Benefits & Incentives for the Bourbon, Beer and Other Alcoholic Beverages Industry,” Journal of Multistate Taxation and Incentives, Thomson Reuters, Decemberย 2021
โBetween the Hashes: Developments in State Taxation and Incentives for Cryptomining,โ Journal of Multistate Taxation and Incentives, Thomson Reuters, August 2021
โSolar and SALT โ Sunshine is Making Hay,โ Journal of State Taxation, CCH Incorporated, Fall 2021
โBurning Questions for the Tobacco Product Industry as it Deals with Increased and Evolving Tax, Regulation, Registration and Licensing Issues,โย Journal of Multistate Taxation and Incentives, Volume 31, Number 02, (a Thomson and Reuters/Tax & Accounting publication), May 2021
โPower Play โ Emergence of Solar and Other Advancements in Energy Technologies May Light Up Old Manufacturing-Based SALT Benefits,โย Journal of Multistate Taxation and Incentives,ย Volume 30, Number 06, (a Thomson and Reuters/Tax & Accounting publication), September 2020
โNot Registered in All States You Operate โ Whatโs the Big Deal?ย Sometimes it Can Be.โย Journal of Multistate Taxation and Incentivesย (a Thomson Reuters/Tax & Accounting publication), June 2020
โWait, They Can Do That?ย The Perils of Policy Changes by Departments of Revenue,โย Journal of Multistate Taxation and Incentivesย (a Thomson Reuters/Tax & Accounting publication), Volume 29, Number 10, February 2020
โYou Down with CBD? Yea You Know MeโStates Look to Incentivize and Tax Growing Hemp Industry,โย Journal of Multistate Taxation and Incentivesย (a Thomson Reuters publication), Volume 29, Number 7, October 2019
โMarketplace Facilitator Collection Requirements Will Lead to New Strategies, Complications, and Disputes,โย Journal of Multistate Taxation and Incentivesย (a Thomson Reuters publication), Volume 29, Number 4,ย July 2019
โIโve Got Trust Issues โ Are Nonresident Trusts the New Nexus Fight?โย Journal of Multistate Taxation and Incentivesย (a Thomson Reuters publication), Volume 28, Number 8, November/December 2018
โKentucky Tax Reform:ย An Overview,โย IPT Insider, September 2018
โSouthern Indiana State and Local Tax News โ Online Sales Tax Goes Into Effect,โ One Southern Indianaโsย The One Weekly, August 21, 2018
โSouthern Indiana State and Local Tax News โ Indiana Tax Legislation & Amnesty,โย One Southern Indianaโsย The One Weekly, June 12, 2018
โSouthern Indiana State and Local Tax News โ KY Tax Reform Passes,โ One Southern Indianaโsย The One Weekly, June 5, 2018
โKentucky Tax Reform โ Big Changes For The Business Community,โย www.GreaterLouisville.com, May 22, 2018
โIndianaโs new sales and use tax guidance on construction materials,โย Indiana Builder News, January/February 2018
โSet My Captive Free โ The Fight Over Captive Insurance Tax Benefits Rages On,โย Lexisยฎ Federal Tax Journal Quarterly, September 2017
โWhat Can Green Do For You?ย Kentuckyโs Broad State and Local Tax Benefits for Pollution Control Facilities & Equipment,โย Northern Kentucky Bar Association Journal, August 2017
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