Sarah H. Beard - Pierce Atwood LLP

Sarah H. Beard

Listed in Best Lawyers since 2005
Phone: 207-791-1378

Sarah Beard is a partner in the State & Local Tax Practice Group, and litigates cases involving state and local tax issues at all levels, and offers transaction planning, regulatory and legislative experience to assist clients in reaching their financial goals. She also obtains advisory rulings and publishes tax guidance for industry groups. Sarah's primary focus is on Maine issues though she also has significant experience with Massachusetts and New Hampshire tax issues and multistate nexus issues.

New York University School of LawJ.D. 1986Bowdoin CollegeAB 1981

Case History

Recent Experience
  • Successfully litigated income apportionment issue for multistate student loans and financial services provider, using costs of performance analysis
  • Obtained full abatement for multistate taxpayer at administrative appeal level in Maine of tax resulting from inclusion in tax base of dividends from a non-unitary partnership
  • Obtained full abatement for multinational taxpayer at administrative appeal level in Maine of tax plus additional refunds, on issue involving applicability of income tax throwback rule
  • Negotiated VDA on behalf of company seeking to come into compliance with Service Provider Tax on telecommunications services
  • Obtained full abatement at the administrative appeal level of Maine use tax assessed on fleet of corporate aircraft on the basis that they were exempt as instrumentalities of interstate commerce
  • Obtained ruling for family limited partnership regarding applicability of lodgings tax
  • Obtained published guidance on behalf of manufacturing industry group and printers and publishers on application of manufacturing exemptions

Office Location

Merrill's Wharf
254 Commercial Street
Portland, ME 04101
United States

Practice Areas

Tax Law (Controversy, Income Tax, Services, State and Local Tax, Tax Assessment, Tax Disputes, Tax Planning, Transactions)

Other Information

Gender: Female