Gunderson Palmer Nelson & Ashmore, LLP

Call: (605) 342-1078

State & Local Taxation

Attorneys Available
Patrick G. Goetzinger
Jennifer K. Trucano
Thomas E. Simmons


We believe state and local taxation is a critical area of tax law that provides opportunities for sound tax planning not commonly noticed by other law firms. Many provisions of state tax codes change annually. In addition, constitutional issues are litigated throughout the country which have an impact on a government's ability to tax certain transactions. Real property taxation and sales taxation are in constant flux as tax jurisdictions look for additional sources of revenue and take increasingly aggressive positions with respect to taxation of transactions or including out-of-state revenues in their tax bases.

GPGN offers a full range of state and local tax planning and litigation services to businesses of all types and sizes, both public and privately held.

GPGN is also consults with businesses on issues such as constitutional restrictions on state taxation affecting interstate commerce, constitutional uniformity and equality safeguards.


Our state and local tax attorneys are highly versed in all aspects of state and local tax planning, as well as all aspects of tax compliance, including civil audit and general and procedural matters before local and state tax authorities. We regularly represent clients in the preparation of private letter ruling requests, administrative tax protests, preparation of offers in compromise for outstanding tax assessments, and offer the complete range of trial and appellate state and local tax litigation services frequently demanded by cutting edge businesses.

Our lawyers are well respected in the tax community and enjoy excellent relationships with state and local taxation officials. We also regularly advise professionals business groups, trade associations, and professions regarding state and local tax trends and issues.

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Superior Service

Our firm's culture is a unique blend of the conservative and entrepreneurial. We pride ourselves on our professional work environment, our dedication to the highest level of performance, and our commitment to integrity in the practice of law. We recognize that long-term relationships with clients remain an important anchor in the practice of law, and our attorneys are encouraged to nurture client relationships.

Contact us

Gunderson, Palmer
Nelson & Ashmore , LLP
440 Mt. Rushmore Road
Rapid City, SD 57701

P: 605.342.1078
F: 605.342-9503
E: Click here to email us

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This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship.
Phone ( 605) 342-1078 . Fax (605) 342-9503 . Gunderson, Palmer, Nelson, & Ashmore, LLP
440 Mt. Rushmore Road . Rapid City, SD 57701
Attorneys licensed to practice in South Dakota, North Dakota, Nebraska, Wyoming, Minnesota, Montana, Colorado,
as well as Rosebud Sioux, Oglala Sioux, Lower Brule Sioux & Cheyenne River Sioux Tribal Courts.