Matthew C. Boch is a tax, business, and regulatory attorney with a particular focus on state and local taxes (SALT) and economic development incentives. Matt advises taxpayers on SALT matters across the country, including state income taxes, sales and use taxes, gross receipts taxes, property taxes, excise taxes, premium taxes, and severance taxes. He represents taxpayers in all stages of tax controversies as well as taxpayers seeking voluntary disclosures or guidance requests.  Policy work has been a particular focus for Matt, and he has been associated with several Arkansas tax reforms. 

Matt also advises and represents businesses in the negotiation, implementation, and realization of state and local credits and incentives. Committed to economic development, he has helped businesses create thousands of jobs and invest hundreds of millions of dollars in new or expanded facilities.

Matt recently returned to private practice after serving as the Chief Commissioner of the Arkansas Tax Appeals Commission. Before his service, Matt was a partner in two Arkansas firms and in the SALT group of a global law firm.

Publications

• "Not Done Yet: Recent Developments in Business/Nonbusiness Income Decisions," Journal of Multistate Taxation and Incentives, August 2018
• "Tech Startups Should Resolve SALT Issues to Avoid Valuation Impacts in Due Diligence," Journal of Multistate Taxation and Incentives, May 2018
• "Ag Tech Poses Difficult State Tax Questions," Journal of Multistate Taxation and Incentives, January 2018
• "Don’t Bind the Supply Chain: Lessons from the Boeing Incentives WTO Panel Report," Journal of Multistate Taxation and Incentives, June 2017
• "A Green Headache? Thinking About the Practical Implications of a State Carbon Tax," Journal of Multistate Taxation and Incentives, February 2017
• "American Business USA and the Difficulty of Transactional Nexus Arguments," Journal of Multistate Taxation and Incentives, Nov/Dec 2016
• "Lawyers Face Confidentiality Ethics Risks in Their Own State Tax Compliance," Journal of Multistate Taxation and Incentives, September 2016
• "New Lease Accounting Standards Can Quantify Investment for Economic Development Incentives Purposes," Journal of Multistate Taxation and Incentives, July 2016
• "A “De Minimus” Test for Taxability? Missouri Supreme Court Imposes Tax on Just a Little Bit of Fun," Journal of Multistate Taxation and Incentives, May 2016
• "Businesses Face NAICS Classification Risks and Opportunities in State Tax and Incentive Systems," Journal of Multistate Taxation and Incentives, February 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/Dec 2015
• "Taxing the Means or the Ends? Chicago Cloud Computing Rulings’ Confused Approaches Can Support Taxpayer Challenges," Journal of Multistate Taxation and Incentives, September 2015
• "Tax on Tax Credits: U.S. Tax Court Addresses Federal Taxation of Refundable State Credits in Maines," Journal of Multistate Taxation and Incentives, July, 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, May 2015
• "Owens-Brockway, VWS, and the Problem of 100% Clawbacks After Partial Performance of Economic Development Incentive Agreements," Journal of Multistate Taxation and Incentives, May 2015
• "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, October 2014