Daniel G. Mudd
Daniel is a member in Frost Brown Todd’s Louisville Office and part of its Regional State Tax and Incentives Team. Daniel’s practice focuses on state and local tax planning, controversy and incentives matters, including property tax, sales tax, excise tax (tobacco, alcohol and gaming), income tax, employment tax and local business tax. Daniel has also represented a variety of corporate and individual clients in Federal tax controversy and collection matters, including captive insurance tax issues.
Prior to his legal career, Daniel worked for the Kentucky Senate President's Office during multiple legislative sessions, where he gained experience in the legislative process and the political landscape in Frankfort.
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 Independent SALT Alliance, Greater Louisville Inc.'s (GLI) Business Competitiveness Committee and GLI's Tax Reform Task Force, Kentucky Association of Manufacturers, 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 (KBA) and the Louisville Bar Association (LBA), as well as counsel for the Young Professionals Association of Louisville (YPAL) and its charitable arm YPAL Cares, Inc. He also helped found a local giving circle, [give 502].
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 Claims Commission (f/k/a Kentucky Board of Tax Appeals), and on appeal before state judicial bodies.
Advise clients in the manufacturing, industrial processing, recycling and mining industries, particularly those in the metals industry regarding state income tax recycling credits, sales tax and property tax exemptions, energy exemptions and various tax and economic incentives.
Works closely with tobacco, alcohol and gaming clients regarding various excise tax and regulatory concerns, including obtaining needed manufacturing, wholesale and importer licenses 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 tobacco manufacturers, wholesalers and importers regarding the Food & Drug Administrations’ (FDA) new Deeming Regulation for various covered tobacco products, including all compliance, reporting and application requirements related thereto.
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.
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.
Represent dozens of corporate and individual taxpayers in real property tax valuation and appeal matters.
Obtain needed voluntary disclosure agreements (VDA) with various state and local taxing authorities throughout the country, including for remote online retailers and local occupational license and business taxes.
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 to obtain tax, financial and economic incentives.
Represent large corporations in the healthcare industry regarding applicable sales tax exemptions regarding prescription drug 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 multiple clients before the IRS, Federal Courts and U.S. Tax Court regarding various Federal tax matters.
Represent corporate and individual taxpayers before the IRS regarding Federal income, excise and civil penalty collection and appeal matters.
Highlights & Recognitions
- Louisville Business First 2019 Forty Under 40 Honoree
- Kentucky Rising Stars®, 2015-2020
- NFocus' 5 New Faces of Philanthropy, 2015
- Yum! Ignite Corporate Challenge Winner, 2015
- Strathmore's Who's Who, 2015 Edition
- YPAL Outstanding Young Professionals Award - Legal, 2012
Memberships & Affiliations
- Assistant Editor, Journal of Multistate Taxation and Incentives, 2018
- Member, Kentucky Association of Manufacturers
- Member, Independent SALT Alliance
- Member, Kentucky Wholesale Distributors Association (KWDA)
- Founding Leader, [give] 502
- Member, GLI Business Competitiveness Committee
- Member, GLI Tax Reform Task Force
- Board Member, Surgery on Sunday, Inc., 2015-2017
- Member, Southwestern Ohio Tax Institute Planning Committee, 2014-2015
- Member, Louisville Sports Commission Athletic Booster, 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
Recent Blog Posts
- Louisville's largest law firm names four members
- How $502 makes big impact for millennial donors
- Power of social media fuels Louisville nonprofits
- Charity Spotlight: [give]502
- Editor's letter: Defining philanthropy
- Venture Philanthropy
- Results of the Fall 2015 Yum! Ignites Louisville Challenge
- Paws with Purpose wins $23,500 grant
- Young philanthropists making a difference
- New Faces of Philanthropy 2015
- Frost Brown Todd Appoints 11 New Members
- 31 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers and 14 Recognized by Kentucky Rising Stars for 2017
- 51 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 18 Recognized by Kentucky Rising Stars® for 2016
- FBT senior associate Daniel Mudd selected to Louisville Sports Commission’s Athletic Boosters Committee
- 50 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 20 Recognized by Kentucky Rising Stars® for 2015
- Frost Brown Todd Attorneys Elected to Lead KBA Taxation Section
- Daniel G. Mudd Joins Frost Brown Todd’s Regional State Tax and Incentives Team
Civic & Charitable Organizations
- [give] 502
- Surgery on Sunday-Louisville, Inc., 2015 - 2017
- Leadership Louisville Ignite Graduate, Fall 2015
- Focus Louisville, Class of 2013 (Leadership Louisville Center)
- St. Mary’s Center
- Former Intern for the Kentucky Senate President, 2006 Special Session and 2007 Regular and Special Sessions
Non-FBT Publications and Events
"Marketplace Facilitator Collection Requirements Will Lead to New Strategies, Complications, and Disputes," Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 29, Number 4, July 2019
"I've Got Trust Issues - Are Nonresident Trusts the New Nexus Fight?" Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 28, Number 8, November/December 2018
"Kentucky Tax Reform: An Overview," IPT Insider, September 2018
"Southern Indiana State and Local Tax News - Online Sales Tax Goes Into Effect," One Southern Indiana's The One Weekly, August 21, 2018
"Southern Indiana State and Local Tax News - Indiana Tax Legislation & Amnesty," One Southern Indiana's The One Weekly, June 12, 2018
"Southern Indiana State and Local Tax News - KY Tax Reform Passes," One Southern Indiana's The One Weekly, June 5, 2018
"Indiana's new sales and use tax guidance on construction materials," Indiana Builder News, January/February 2018
"Set My Captive Free - The Fight Over Captive Insurance Tax Benefits Rages On," Lexis® Federal Tax Journal Quarterly, September 2017
"What Can Green Do For You? Kentucky's Broad State and Local Tax Benefits for Pollution Control Facilities & Equipment," Northern Kentucky Bar Association Journal, August 2017
Quoted in State Tax Today, "Kentucky Court of Appeals Holds DOR to Its Earlier Position on Exemption," March 18, 2015
Quoted in State Tax Today, "Virginia Lawmaker Looks to Tax E-Cigarettes," November 18, 2014
Quoted in State Tax Notes, Kentucky Court of Appeals Finds Substance Trumps Form in Sales Tax Suit, September 15, 2014
“Stay Out of the Rough: Collecting State Sales Tax on Groupon and Living Social Deals,” internal blog, 2012
“Year in Review – 2011 Kentucky Tax Developments,” Journal of State Taxation, co-author, March-April 2012
“It’s a Jungle Out There: Amazon Laws and Their Effect on the Collection of Taxes,” Louisville Bar Association’s Bar Briefs, author, December 2011
Limited Liability Companies in Kentucky, 3d ed., Chapter 13: Taxation of LLCs: State and Local Tax Issues, University of Kentucky Monograph, co-author, 2011
“Year in Review – 2010 Kentucky Tax Developments,” Journal of State Taxation, co-author, July-August 2011
"House Speaker Supports Repealing Corporate Tax," State Tax Notes, co-author, June 2011
"General Tax Liens Take Priority Over Later Mortgage Liens," State Tax Notes, co-author, June 2011
"Senate Votes to Establish Committee to Overhaul Tax Code," State Tax Notes, co-author, Jan. 2011
"Court Permits Collection Fee by Purchaser of Tax Certificates," State Tax Notes, co-author, Oct. 2010
Speaking Engagements and Presentations
Presenter, "Update on Tax and Legal Issues Impacting Indiana Tech and Innovation Business," Indiana Tax Summit, August 10, 2018
Presenter, "Kentucky Tax Reform: Implications & Effect on the Manufacturing Industry," Kentucky Association of Manufacturers Webinar, August 9, 2018
Presenter, "Sales and Use Tax in Kentucky," Lorman Webinar, July 11, 2018
Presenter, "2018 Kentucky Tax Reform," Independent SALT Alliance 2018 Summer Meeting, Denver, Colorado (June 2018)
Presenter, "Sales and Use Tax in Kentucky," Lorman Webinar, September 28, 2017
Presenter, "Kentucky 2016 Update - Recent Tax Developments," Independent SALT Alliance Summer Meeting, Greenbrier, West Virginia (June 2016)
Presenter, "Tax in the Bluegrass: 2014-2015 Federal and Kentucky Tax Update and Developments," Kentucky Bar Association Annual Convention, Lexington, Kentucky (June 2015)
Presenter, "What's New in Kentucky State and Local Tax Legislation, Case Law and Administrative Changes," University of Louisville Grief Tax Institute, Louisville, Kentucky (December 2014)
Presenter, "Tax in the Bluegrass: 2013-2014 Federal and Kentucky Tax Update and Developments," Kentucky Bar Association Annual Convention, Covington, Kentucky (June 2014)
Presenter, "Ethics and the Standard of Care for Tax Practitioners, Guidelines in Practicing Tax," Louisville Bar Association's Taxation Section, Louisville, Kentucky (May 2012)
Co-author, "Best Practices for Creating, Maintaining and Protecting State Income Tax Audit Files and Handling Opinion Letters After Textron," Council on State Taxation's 41st Annual Meeting, Oct. 2010