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Fax (850) 577-0095
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Mark E. Holcomb

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Mr. Holcomb offers clients 32 years of experience practicing in state and local taxation. He represents clients before the Florida Department of Revenue and local taxing authorities, and in litigation at the trial and appellate levels. Mr. Holcomb advises clients on a broad range of state and local taxes, including corporate income and franchise tax, sales and use tax, documentary stamp tax, communication services tax, insurance premium tax, ad valorem tax and motor fuels tax, in tax controversy work and in planning opportunities.


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Additional Representative Experience

Significant Representations

  • Represented magazine publisher in litigating refund of discriminatory sales tax and obtaining retroactive relief granted by the U.S. Supreme Court.
  • Successfully defended online travel companies through the Florida Supreme Court in litigation filed by multiple counties claiming unpaid hotel bed taxes.
  • Developed and implemented corporate restructuring plan for retail client to realize tax exemption potential and maximize tax savings.
  • Advised financial institutions and equipment leasing companies on minimizing documentary stamp tax exposure.
  • Designed owner direct purchase program for deployment by general contractor to realize tax savings.
  • Represented manufacturer in nationwide voluntary disclosure of sales tax and business activity tax.
  • Assisted foreign manufacturer in negotiating local credits and incentives for relocation of facility.
  • Advised transportation company on state and local tax aspects of asset acquisition by nationwide carrier.
  • Represented motor vehicle leasing company in defending class action lawsuit regarding taxability of end-of-lease charges.

Professional and Civic Activities

  • American Bar Association
    • Tax Section
      • Member, State and Local Tax Committee (1991 – present)
      • Member, State and Local Tax Committee Executive Council (2013 – present)
      • Co-Chair, Multistate Tax Practice Task Force (2015 – 2017)
      • Moderator, State and Local Tax Practitioners’ Roundtable, (2017 – present)
      • Co-Chair, Task Force on Mediation of Sourcing Disputes (2013 – 2015)
  • The Florida Bar Association
    • Tax Section
      • Member, Executive Council (1991 – present)
      • Legislation and Regulations Committee (2017 – present)
      • Chair (2006 – 2007)
      • Former Director, State Tax Division
  • The Florida Bar Foundation, Inc.
    • Fellow (2003 – present)
  • Tallahassee Bar Association
    • Member (1986 – present)
  • Paul J. Hartman Memorial State and Local Tax Forum
    • Member, Advisory Board (1998 – present)
  • Institute for Professionals in Taxation
    • Member (2008 – present)
    • Member, Legal Committee (2009 – present)
    • Member, ABA-IPT Advanced Sales Tax Seminar Planning Committee (2015 – present)
  • Tax Counsel Network
    • Member (2007 – present)
  • Independent SALT (State and Local Tax) Alliance
    • Member (2008 – present)
    • Member, Board of Directors (2018 – present)
  • National Multistate Tax Symposium
    • Member, Advisory Board (2017 – present)
  • NYU Annual Institute on State & Local Taxation
    • Member, Advisory Board  (2018 – present)

Charitable and Pro Bono Service

  • Capital Area Healthy Start Coalition
    • Pro bono legal counsel (1991 – present)
    • Former President (1999 – 2001)
    • Former Member, Board of Directors
  • Tallahassee Marine Institute
    • Former Member, Board of Directors
  • Holocaust Remembrance Project
    • Judge (2005 - 2007)
  • Jewish Bench/Bar Group
    • Mentor (2012 – 2015)
  • Tallahassee Museum Market Days
    • Volunteer (2009 - 2012)
  • Opening Doors for Children
    • Volunteer Reader (2005 – 2007)

Education

  • Juris Doctor: Florida State University College of Law, Tallahassee, Florida, with high honors, 1985
    • Law Review, Member
    • Order of the Coif
    • Journal of Land Use and Environmental Law
      • Editor
  • Bachelor of Arts: Political Science (major) and History (minor) University of Florida, Gainesville, Florida, 1982
    • Phi Beta Kappa, Member
    • Golden Key National Honor Society, Member

Bar Admissions

  • Florida Bar
  • Supreme Court of the United States

Prior Legal Experience

  • Madsen Goldman & Holcomb, LLP, Tallahassee, Florida, 2008 – 2016
  • Holland & Knight LLP, Tallahassee, Florida, 1994 – 2008
  • Huey, Guilday & Tucker, P.A., ­­­­­­­­­­Tallahassee, Florida, 1986 – 1994
  • Akerman Senterfitt & Eidson, Tallahassee, Florida, 1985 - 1986

Recognition & Awards

  • Feature story published in June 2017 Florida Super Lawyers - Mark Holcomb: the tax attorney who saved the day for Expedia
  • Honored as the Gerald T. Hart Outstanding Tax Attorney of the Year by the Tax Section of The Florida Bar, 2014-2015
  • Recognized as Tallahassee’s “Lawyer of the Year” in Tax by Best Lawyers in America, 2012
  • Named among The Best Lawyers in America® in Corporate Law, Litigation & Controversy – Tax, and also in Tax Law, 1999 – present
  • Recognized by Chambers USA- America’s Leading Business Lawyers in Tax: State & Local, 2004 - present
  • Recognized among Florida Trend’s Legal Elite Hall of Fame, 2017
  • Named among Florida’s Legal Elite in Tax in Florida Trend magazine, 2005 – 2009 and 2012 - 2017
  • Named an Outstanding Tax Attorney in Florida Super Lawyers magazine, 2006 - present
  • Honored with the Distinguished Leadership Award by Leadership Tallahassee, 1995
  • Martindale Hubbell: Preeminent AV Rating

Speaking Engagements

  • State Income Tax Responses to Federal Tax Reform, June 26, 2018, IPT Annual Conference, Vancouver, CA
  • ASC 740 Implications of Federal Tax Reform, FICPA MegaConference, June 15, 2018, Orlando, FL
  • Instructor, IPT Income Tax Schools I & II, June 4-5, 2018, Atlanta, GA
  • Manufacturing in the Southeast, Institute for Professionals in Taxation, Memphis, TN, March 28-29, 2018
  • Stranger in a Strange Land: Ethics and Multijurisdictional Practice Issues, American Bar Association-Institute for Professionals in Taxation, New Orleans, LA, March 20, 2018
  • VDAs, Amnesty Programs, Offers in Compromise and Back Channel Efforts: And the Best Tool to Move Forward is?, Ohio Tax Conference, January 24, 2018
  • Ethics and Multijurisdictional Practice, 38th Annual Conference of the National Association of State Bar Tax Sections, Washington, D.C., October 27, 2017
  • Best Practices in Handling Audits and Appeals, Council on State Taxation (COST) 48th Annual Meeting, Orlando, FL, October 25, 2017
  • Voluntary Disclosures & Amnesty Programs - When to Use Which, Institute for Professionals in Taxation's 41st Annual Conference, Charlotte, NC, July 10, 2017
  • Florida State and Local Tax Developments, Independent State and Local Tax Alliance Annual Meeting, Nashville, TN, June 26-27
  • Multistate Corporate Income Tax Apportionment, FICPA MegaConference, Orlando, FL, June 14, 2017
  • Served as an Instructor at the Institute for Professionals in Taxation, Corporate Income Tax Schools I and II, Beverly, MA, June 5-6, 2017
  • Officer and Successor Liability, ABA-IPT Advanced Sales and Use Tax Seminar, New Orleans, LA, March 22, 2017
  • Florida Tax Update, National Multistate Tax Symposium, Orlando, FL, February 1, 2017
  • Taxation of the Sharing Economy: Major Issues and Trends, ABA Section of Taxation - Teaching Taxation and State & Local Taxes Committees, 2017 Midyear Meeting, Orlando, FL, January 20, 2017
  • Audit Strategies, IPT Income Tax Symposium, 2016
  • Ethics and Social Media for Tax Professionals, Paul J. Hartman Memorial Tax Forum, 2016
  • Florida Tax Developments, National Multistate Tax Symposium, 2016
  • The Economic Substance Doctrine in Florida State and Local Taxation, Florida Bar Tax Section CLE Program, 2016
  • Advanced and Basic Income Tax Schools, Institute for Professionals in Taxation, 2015 - 2016
  • Ethics and Social Media, ABA-IPT Advanced Income Tax Seminar, 2016
  • Responsible Person Liability, IPT Sales Tax Symposium, 2015
  • Ethics and Social Media, IPT Income Tax Symposium, 2015
  • Florida Tax Update, Paul J. Hartman Memorial Tax Forum, 2001 - 2015
  • Florida Sales Tax Audit Procedures, FICPA Mega Conference, 2015
  • Current Developments in Exemptions, IPT Sales Tax Symposium, 2014
  • Ethics & Social Media for Tax Professionals, IPT Credit & Incentives Symposium, 2014
  • Litigation Issues in Controversy, FICPA Mega Conference, 2014
  • Current Developments in Exemptions, IPT Sales Tax Symposium, 2013
  • Active Florida Tax Litigation, FICPA Mega Conference, 2013
  • Drop Shipment Transactions, IPT Sales Tax Symposium, 2012
  • Intercompany Transactions: Avoiding the Pitfalls, IPT Income Tax Symposium, 2012
  • Florida Procedural Matters - DOR Compliance, FICPA-Florida Bar State Tax Conference, 2012
  • Sourcing of Services, IPT Sales Tax Symposium, 2011
  • Issues Facing the Department of Revenue and their Effect on Taxpayers, FICPA-Florida Bar State Tax Conference, 2011
  • Using TPP to Provide Services - What is Taxable and What is Not: Bundled vs. Mixed Transactions, ABA-IPT Advanced Sales/Use Tax Seminar, 2011
  • Refund Opportunities for Private Label Credit Cards, IPT Annual Conference, 2010
  • Florida Pending Tax Litigation Update, FICPA-Florida Bar State Tax Conference, 2010
  • Effects of Consolidation and Deconsolidation on Affiliated Tax Attributes, ABA-IPT Advanced Income Tax Seminar, 2009
  • Information Sharing Agreements and Data Privacy Issues, IPT Advanced Sales Tax Symposium, 2008
  • Sales Tax Structuring, FICPA-Florida Bar State Tax Conference, 2008
  • Income Taxation of Section 338(h)(10) Transactions, SEATA Annual Meeting, 2007
  • Creative Use of Sales Tax Exemptions, Paul J. Hartman Memorial State and Local Tax Forum, 2007
  • Hot Topics in Florida Sales and Use Taxation, IPT Advanced Sales Tax Symposium, 2007
  • Sales Taxation of Services, FICPA-Florida Bar State Tax Conference, 2007
  • Creative Use of Sales Tax Exemptions, IPT Advanced Sales Tax Symposium, 2006
  • Class Actions and Qui Tam Lawsuits, FICPA-Florida Bar State Tax Conference, 2006

Publications

  • Florida Sales & Use Taxes, ABA Tax Section Sales and Use Tax Deskbook, 2018 – present
  • Quoted in Bloomberg Tax on the 2018 Florida Legislative preview, published in January 2018.
  • Due Process Nexus Arguments Supported by Recent Florida Personal Jurisdiction Cases (Part 2), published in The Florida Bar Tax Section Bulletin, winter 2017 edition
  • Florida Property Tax, ABA Tax Section Property Tax Deskbook, 2015 – present
  • Department of Revenue, Florida Administrative Practice (Fla. Bar CLE 8th – 11th)
  • Non-Business Income Allocation Rules, IPT State Business Income Taxation Deskbook, 2012
  • Alachua County Narrows Florida’s Transient Accommodations Tax Base, State Tax Notes, 2016
  • What's Up with Florida's Sourcing of Receipts from Services?, IPT Tax Report, 2014
  • Due Process Nexus Arguments Supported by Recent Florida Personal Jurisdiction Case, IPT Tax Report, 2013
  • Florida Sales and Use Taxes, Practical Law Company, 2012 – 2015