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Matthew C. Boch

About Matt

Matt Boch is a tax attorney who helps businesses manage their tax liabilities by resolving their Arkansas and multistate tax problems and by leveraging economic development incentives. His clients range from small businesses to Fortune 500 companies, and engagements range from audits to appellate litigation.

Professional Experience

Matt is experienced in all major tax types: sales and use taxes, income taxes, property taxes, and excise and miscellaneous taxes. He guides clients through all the stages of tax controversies, from the point of an initial audit, through administrative appeals, and on to litigation when necessary. He advises companies on tax planning, compliance, and voluntary disclosure agreements (VDAs). Matt also leads the incentives team that negotiates, implements, and monetizes economic development incentive packages, bringing hundreds of millions of dollars of tax relief to projects in Arkansas and beyond.

Within Arkansas, Matt is recognized as a leading tax advisor and advocate, and he closely follows developments in the Arkansas tax world. On top of his work for specific taxpayers, Matt helps all Arkansas taxpayers through his policy work as Tax Counsel for the Arkansas State Chamber of Commerce (ASCC) and Associated Industries of Arkansas (AIA), monitoring and commenting about legislation and rulemaking and also supporting the Chamber’s own legislative package. Matt is a former chair of the Arkansas Bar Association Section of Taxation and the Arkansas Tax Advisory Council. He is an honorary member of the Arkansas Society of CPAs. Matt also teaches the Arkansas Sales & Use Tax School.

In the Arkansas incentives world, Matt has spearheaded projects for new or expanding businesses in industries including steel manufacturing, steel service centers, information technology, food processing, and paper manufacturing. He is experienced with all major Arkansas incentives including Create Rebate, Advantage Arkansas, Tax Back, InvestArk, Act 9 bonds PILOT (payment-in-lieu-of-tax) agreements, Quick Action Closing Fund (QACF) grants, Community Development Block Grants (CDBG), and recycling credits. He also has experience with other states’ credits and incentives, including projects in Massachusetts, Georgia, Texas, and Maine and clawback issues in Mississippi and Illinois.

Nationally, Matt advises mid-size businesses on multistate tax matters. In the national SALT community, Matt serves on the board of the National Association of State Bar Tax Sections (NASBTS) and on the American Bar Association (ABA) Section of Taxation State and Local Taxes Executive Committee, and he is a member of the Council on State Taxation (COST), the Institution for Professionals in Taxation (IPT), and the Independent SALT Alliance (ISA).

Besides state and local tax and incentives matters, Matt also advises businesses on federal tax, general corporate, regulatory and commercial matters.

Representative projects include:

  • Reach highly favorable settlement (85%+) of Arkansas sales tax appeal for company in oil-and-gas space, resulting in refund well over $1m.
  • Obtain $3m Arkansas corporate income tax refund based on technical passthrough income tax issues.
  • Negotiate and implement incentives package worth tens of millions of dollars for major expansion of heavy industrial plant in Arkansas.
  • Negotiate and implement incentives package with a value of almost $10 million for a technology services and sales center in Arkansas.
  • Reduce a small business’s almost $100k Arkansas sales tax exposure by 95% in an audit and administrative appeal.
  • Advise corporation on restructuring to set up central shared services organization while addressing unemployment insurance tax concerns in multiple states.
  • Advise mid-size fintech company about multistate sales tax and remote workforce risks, including several voluntary disclosure agreements (VDAs).

Recognition

Matt has been named to The Best Lawyers in America© in Litigation and Controversy – Tax, including a Lawyer of the Year designation for 2022 in the same category; he has been named a Mid-South Super Lawyers “Rising Star” in the practice area Tax: Business since 2018; and he is recognized in Chambers USA for his work in the category Corporate/Commercial: Tax. In 2021, Arkansas Business included Matt as a 40 Under 40 honoree, and it also included him in that year’s Arkansas 250 listing of the state’s most influential leaders.

About

Matt is married to Caroline Rothert Boch, who grew up in Hot Springs. They have three children, Charlotte, Thomas, and David. In his free time, he enjoys live music, hiking and camping.

Presentations & Publications

  • Arkansas Tax and Incentives Update blog
  • “Navigating the Tax Implications of Remote Workforce,” Arkansas Society of CPAs webinar, Jan. 12, 2022
  • “New Arkansas Tax Legislation & What It Means for Your Business,” Arkansas State Chamber of Commerce RechARge webinar, May 18, 2021
  • “Arkansas Tax Legislation & Updates,” Arkansas Bar Association CLE webinar, Nov. 1, 2019
  • “2019 Arkansas Tax Legislation: Tax Reform & More!”, Arkansas Bar Association CLE webinar, June 19, 2019
  • “Arkansas Tax Reform: A Major Step In The Right Direction,” Law360 Tax Authority, May 14, 2019
  • “Understanding Sales and Use Tax,” National Business Institute’s Business Law Boot Camp, March 16, 2017
  • “What Is Real(ty)?: SALT Property Classification Issues for Telecoms,” Telestrategies Communications Taxation ’17, May 15-17, 2017
  • “EHS Tax Issues, Traps and Opportunities,” Arkansas Environmental Federation’s Basic and Advanced Training for EHS Professionals conference, Sept. 29, 2016
  •  “A Green Headache? Thinking About the Practical Implications of a State Carbon Tax,” Journal of Multistate Taxation and Incentives, Feb. 2017
  • “American Business USA and the Difficulty of Transactional Nexus Arguments,” Journal of Multistate Taxation and Incentives, Sept. 28, 2016
  • “Businesses Face NAICS Classification Risks and Opportunities in State Tax and Incentive Systems,” Journal of Multistate Taxation and Incentives, Feb. 2016
  • “The Problems of Dual Administration: Traps for the Unwary in the Relationship of Qualifications to Do Business and State Tax Compliance,” Journal of Multistate Taxation and Incentives, Nov. 2015
  • “Taxing the Means or the Ends? Chicago Cloud Computing Rulings’ Confused Approaches Can Support Taxpayer Challenges,” Journal of Multistate Taxation and Incentives, Aug. 14, 2015
  • “How to Halve Your Potential State Tax Burdens,” CFO.com, April 13, 2015
  • “The Frustrations of Fixtures: The Impact of Real Property/Tangible Personal Property Classification Questions on State and Local Taxes,” Journal of Multistate Taxation and Incentives, Feb. 2015
  • “CFOs Face Liability for Business Taxes,” CFO.com, Jan. 5, 2015
  • “Lame-Duck Congress Mulls Laws to Ease State Tax Headaches,” CFO.com, Dec. 1, 2014
  • “Damned if You Collect, Damned if You Don’t: Retailers Caught Between Consumer Class Action and Qui Tam Claims,” Journal of Multistate Taxation and Incentives, Oct. 2014
  • “Overcoming Post-Award Challenges to State Economic Development Incentives publication,” Journal of Multistate Taxation & Incentives, Aug. 2014
  • “Illinois Department of Revenue Intends to Extend Its Multifactor Post-Hartney Sourcing Regulations to Interstate Transactions,” SALT Blog (McDermott Will & Emery), June 23, 2014
  • “Locking In Economic Development Incentives To Minimize Risks,” State Tax Notes – State Tax Policy Exchange, March 3, 2014
  • “How the U.S. Supreme Court’s Denial of Certiorari in Overstock.com Will Create States of Confusion,” IPT Tax Report, Feb. 2014
  • “U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law,” Bloomberg BNA, Dec. 18, 2013

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