Atty. Timothy J. Eifler

• Tim is a Member in Stoll Keenon Ogden's Louisville office and has been with the firm since 1994
• He serves as the chair of the Tax practice and is also a member of the Business Litigation practice with a focus on Appellate Law and Class Action
• He is involved in all aspects of the firm's tax practice, but has concentrated in complex state and local tax planning, audit defense and federal, state and local tax controversies
• A significant portion of Tim's practice has also focused on tax-motivated transactional matters and the negotiation and implementation of state and local tax incentives, including tax credits, wage assessments, sales and use tax refunds and property tax abatements
• Tim is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®, is listed in The Best Lawyers in America® for Tax Law, and is honored as a Kentucky Super Lawyer for his legal accomplishments in the field of Tax Law
• In addition to handling matters before the federal, state and local taxing authorities, administrative tribunals and federal and state courts, he has represented clients before the Kentucky General Assembly on legislative matters
• Tim's work includes drafting legislation and preparing comments for legislative hearings for various trade groups
• Tim is a member of the Louisville, Kentucky, Indiana, Tennessee, and American Bar associations
• Since 1994, he has been involved with the taxation sections of the Louisville, Kentucky and American Bar Associations
• He also finds time to give back to the community by serving on the Boards of Directors of various nonprofit organizations
• Recognition • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell® • Best Lawyers®, Lawyer of the Year, 2021 • Best Lawyers®, Tax Law, 2006-present • Kentucky Super Lawyers® Honoree, 2010-2022 • Louisville Magazine Top Lawyer, Tax Law, 2007-2016 • Leadership Kentucky Work Highlights Municipal Law Berger Family Real Estate, LLC v
• City of Covington, et al., 464 S.W.3d 160 (Ky
• App. 2015)
• Holding that the City of Covington, Kentucky’s decision to circulate a petition to form a management decision was not actionable until the requisite signatures were obtained and the City acted on the petition

Related Practices

• Tax Library Taxing Districts Campbell County Library Board of Trustees v
• Charlie Coleman, et al
• Kenton County Library Board of Trustees v
• Garth Kuhhein, 475 S.W.3d 40 (Ky
• App. 2015)
• (separate cases decided together) Holding library districts formed by petition when setting ad valorem (property) tax rates are governed by H.B. 44 but are limited by KRS 173.790 if they seek to set a rate that will raise revenue by more than four percent over the prior year

Related Practices

• Tax 911 Flat Fee Greater Cincinnati/Northern Kentucky Apartment Assoc., Inc., et al. v
• Campbell County Fiscal Court, 479 S.W.3d 603 (Ky. 2015). (Holding Campbell County’s 911 flat fee on occupied residential and commercial units was not an unlawful flat property tax but a lawful fee authorized by KRS 65.760(3)

Related Practices

• Real Estate Prepaid Wireless Service Charges Virgin Mobile USA, L.P. v
• Commonwealth of Kentucky ex rel
• Commercial Mobile Radio Service Emergency Telecommunications Board v
• Virgin Mobile USA, L.P., 448 S.W.3d 241 (Ky. 2014) Holding that CMRS service charges did not apply to prepaid wireless telecommunications prior to July 2006

Related Practices

• Tax Deduction of Foreign Dividends Caterpillar Inc. v
• Indiana Dept. of State Revenue, 15 N.E.3d 1269 (Ind. 2014)
• Holding that Ind
• Code § 6-3-2-12 did not authorize Caterpillar to deduct foreign dividends when calculating a net operating loss and such denial did not violate the dormant Commerce Clause of the U.S
• Constitution

Related Practices

• Tax Presumptive Abandonment Period American Express Travel Related Services Company, Inc. v
• Commonwealth of Kentucky, Kentucky Department of Treasury, et al., 730 F.3d 628 (6th Cir. 2013) Holding that the provisions of the 2008-2010 Executive Branch Budget Bill and subsequent legislation purporting to reduce the presumptive abandonment period for traveler’s checks from 15 years to seven years applied only to checks issued after their enactment but did not violate the Commerce Clause of the U.S
• Constitution

Related Practices

• Tax Personal Property Tax Protest Department of Revenue, Finance and Administration Cabinet v
• Cox Interior, Inc., 400 S.W.3d 240 (Ky. 2013) Holding that a taxpayer’s failure to protest the Department of Revenue’s assessment of tangible personal property taxes does not bar a taxpayer from later seeking a refund of overpaid taxes pursuant to KRS 134.590 (amicus curiae participation)

Related Practices

• Tax Open Records Act Requirements Dept. of Revenue v
• Timothy J. Eifler, 436 S.W.3d 530 (Ky
• App. 2013) Holding the Department of Revenue was required by the Kentucky Open Records Act to disclose the names, addresses and dates of registration of all taxpayers registered for the utility gross receipts license tax for schools and rejecting claim that such disclosure is protected by the taxpayer confidentiality provisions of KRS 61.878(1)(l), 131.190(1)(a) and 131.081(15)

Related Practices

• Tax Local Hotel Taxes Successfully defended online travel companies in litigation by three local governments seeking to collect local hotel taxes
• Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Govt., et al. v
• Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., 2009)

Related Practices

Tax, Class Action Utility Gross Receipts License Tax Successfully represented a provider of utility services in an appeal of a utility gross receipts license tax assessment that reduced their liability by $2.5 million

Related Practices

Tax Income Tax Successfully represented taxpayer in refund suit based on unitary income tax filing

Related Practices

Tax Planning Advised client with respect to like-kind exchanges of multiple properties under Section 1031 of the Internal Revenue Code involving exchange proceeds in excess of $17 million

Related Practices

• Tax Incentives Successfully negotiated and implemented incentive packages for a variety of projects involving state income and local occupational tax credits and wage assessments under the Kentucky Business Investment Act program
• sales and use tax refunds under the Kentucky Enterprise Initiative Act and Tourism Development Act programs
• an up to 30-year state and local ad valorem (property) tax abatement
• state grants under the Economic Development Bond and Community Development Block Grant programs
• local grants of developable land and credits and power purchase credits and grants from the Tennessee Valley Authority
• Sample projects include the following: • Two $19 million hydroponic greenhouse facilities. • $35 million bourbon distillery and related visitors’ center. • $120 million bourbon maturation warehouse project. • $60 million bourbon distillery expansion and related visitors’ center. • $123 million tobacco manufacturing and processing facility. • $193 million cast iron foundry facility. • $120 million steel manufacturing plant. • Multiple $50+ million distribution center projects

Related Practices

• Tax Class Action, Telecommunications and Consumer Protection SKO acted as counsel for a 175,000-member plaintiff class in U.S
• District Court to challenge sales tax collection on broadband Internet access services provided by incumbent local exchange carrier
• The Court approved settlement agreement in August 2007 that provided class members full refunds of overpayments plus interest, totaling $8.2 million
• Clark v
• BellSouth Telecommunications, Inc., 461 F.Supp.2d 541 (W.D
• Ky. 2006)

Related Practices

• Tax, Utility & Energy, Class Action, Business Litigation Hotel Tax of Online Travel Company City of Bowling Green v
• Hotels.com, L.P., et al., 357 S.W.3d 531 (Ky.App. 2011) Holding that the City of Bowling Green, Kentucky’s local transient room license taxes did not apply to online travel companies
• Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Government et al. v
• Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., Dec. 22, 2009) (Holding that Kentucky local transient room license taxes did not apply to online travel companies and upholding dismissal of putative class action by Metro Government and LFUCG, on behalf of themselves and a class consisting of all local Kentucky governments levying transient room taxes)

Related Practices

• Tax Municipal Property Tax Litigation St. Matthews Fire Protection District v
• John Aubrey, Sheriff, et al., 204 S.W.3d 56 (Ky.App. 2009), disc. rev. den. (2010) Obtained a ruling that applies the doctrine of sovereign immunity to sheriffs and county clerks in action for failure to properly assess and collect ad valorem (property) taxes
• Eric P. Light, et al. v
• City of Louisville, 248 S.W.3d 559 (2008) Determined the statutory time requirements governing adoption of local ad valorem (property) tax rates
• City of Somerset v
• Bell et al., 156 S.W.3d 321 (Ky.App. 2005) Holding that taxpayers may bring a class action to obtain ad valorem (property) tax refunds
• City of Bromley v
• Smith et al., 149 S.W.3d 403 (2004) Holding that taxpayers may bring a class action to obtain Kentucky specific property tax refunds under common law)

Related Practices

• Tax Occupational Tax Litigation Paradise Tomato Kitchens, Inc. v
• Louisville/Jefferson County Metro Revenue Commission, et al., Ky
• Court of Appeals Action No. 2007-CA-000965 (June 30, 2008), disc. rev. den. and ordered de-published (2008) Determined the extent of right to refund of overpaid local occupational license taxes under common law

Related Practices

• Tax Amicus Curiae Barney Jones, et al. v
• Jason H. Cross, et al., 260 S.W.3d 343 (Ky. 2008) Holding that sovereign immunity otherwise enjoyed by sheriffs has been statutorily waived
• Bob Hook Chevrolet Isuzu, Inc. v
• Kentucky Transportation Cabinet, 983 S.W.2d 488 (1998) Participation in action holding customer courtesy cars could not be registered under a U-Drive-It permit

Related Practices

• Tax Indiana Corporate Income Tax Caterpillar Financial Services Corporation v
• Indiana Dept. of State Revenue, 849 N.E.2d 1235 (Ind
• Tax. 2005) Expanding scope of taxpayers subject to the Indiana financial institutions tax and exempt from Indiana gross income tax, Indiana adjusted gross income tax and Indiana supplemental net income taxes

Related Practices

• Tax Sales and Use Tax Litigation Falls City Limb & Brace Co., Inc. v
• Kentucky Revenue Cabinet, Franklin Circuit Court (Div
• II) Case No. 02-CI-00644 (2003) Affirming Ky
• Board of Tax Appeals holding charges for materials, repair parts and replacements parts used in re-fitting and repair of prosthetic limbs and other devices exempt from Kentucky sales and use taxes

Related Practices

• Tax Auto Dealer Usage Tax Litigation Jim Cooke Buick, Inc. v
• Kentucky Transportation Cabinet, KBTA Order No. K-17826 (2000) Holding Transportation Cabinet cannot remove a vehicle from the U-Drive-It program and assess Kentucky motor vehicle usage tax without first voiding taxpayer’s U-Drive-It permit

Related Practices

• Tax News 118 SKO Attorneys Named to “2023 U.S
• News Best Lawyers® in America”, Aug. 18, 2022 SKO Attorneys Selected to 2022 Kentucky Super Lawyers, Jan. 6, 2022 77 STOLL KEENON OGDEN ATTORNEYS HONORED IN “BEST LAWYERS IN AMERICA” 2022 Edition, Aug. 19, 2021 KENTUCKY SUPER LAWYERS RECOGNIZES 39 STOLL KEENON OGDEN ATTORNEYS, Dec. 11, 2020 73 Stoll Keenon Ogden PLLC attorneys are recognized in the 2021 edition of the Best Lawyers in America®, one of the most respected legal peer-review guides in the world., Aug. 20, 2020 Kentucky Super Lawyers Recognizes 47 Stoll Keenon Ogden Attorneys, Nov. 27, 2019 SKO Attorneys Recognized Among 2020 Best Lawyers in America®, Aug. 15, 2019 Kentucky Super Lawyers Recognizes 52 Stoll Keenon Ogden Attorneys, Dec. 11, 2018 SKO Attorneys Recognized Among 2019 Best Lawyers in America, Aug. 15, 2018 SKO Attorneys Recognized Among Best Lawyers in America, Aug. 16, 2017 Five SKO Attorneys Recognized Among Top 50 Kentucky Super Lawyers, Nov. 18, 2016 Best Lawyers in America Chooses 61 SKO Attorneys for 2017 Publication, Aug. 30, 2016 30 SKO Attorneys Named “Top Lawyer” by Louisville Magazine, Mar. 2, 2016 Lea Pauley Goff and Richard G. Griffith named among Top 50 Kentucky Super Lawyers, Nov. 30, 2015 SKO Attorneys Recognized by Best Lawyers in America® 2016, Aug. 17, 2015 Price estimate for Brown-Forman’s Main Street distillery jumps 50%, May 29, 2015 Kentucky Super Lawyers Recognizes 57 Stoll Keenon Ogden Attorneys, Nov. 24, 2014 SKO Attorneys Recognized by Best Lawyers in America® 2015, Aug. 18, 2014 33 SKO Attorneys Named “Top Lawyer” by Louisville Magazine, Mar. 25, 2014 Kentucky Super Lawyers Recognizes 42 Stoll Keenon Ogden Attorneys, Nov. 26, 2013 SKO Attorneys Recognized by Best Lawyers in America® 2014, Aug. 19, 2013 34 SKO Attorneys Names “Top Lawyer” by Louisville Magazine, Mar. 5, 2013 61 SKO Attorneys Recognized by Best Lawyers in America® 2013, Sep. 7, 2012 Kentucky Super Lawyers Recognizes 31 Stoll Keenon Ogden Attorneys, July 20, 2012 53 SKO Attorneys Recognized by Best Lawyers in America® 2012, Sep. 6, 2011 Kentucky Super Lawyers Recognizes 25 SKO Attorneys, July 25, 2011 SKO Receives 27 Top-Tier Rankings in the U.S
• News – Best Lawyers “Best Law Firms” Rankings, Sep. 15, 2010 53 SKO Attorneys Recognized by Best Lawyers in America® 2011, Aug. 6, 2010 26 SKO Attorneys Recognized by Kentucky Super Lawyers, July 28, 2010 49 SKO Attorneys Recognized by Best Lawyers in America, Aug. 6, 2009 39 SKO Attorneys Recognized by Best Lawyers in America, Sep. 19, 2007 Louisville Magazine Recognizes SKO Attorneys as Best Lawyers in America, Mar. 15, 2006 Publications SUMMARY OF 2022 KENTUCKY TAX REFORM LEGISLATION, Mar. 4, 2022 Kentucky and Indiana Taxing Authorities Address State Conformity with Federal Tax Treatment of PPP Loans – Effort Underway for a Legislative Fix in Kentucky, Feb. 2, 2021 Congress Reverses IRS – Expenses Paid with PPP Loan Proceeds Are Deductible, Dec. 28, 2020 Delayed Tax Return And Payment Due Dates, Apr. 15, 2020 Kentucky General Assembly Passes $105 Million Tax Decrease, Mar. 15, 2019 Kentucky General Assembly Passes $395-500 Million Tax Increase, Apr. 18, 2018 COST FALL 2017 – Kentucky State and Local Tax Developments, Oct. 10, 2017 Kentucky Claims Commission Holds Tax Credits Must Be Excluded from Value of Low-Income Housing, July 25, 2017 Kentucky Supreme Court Strikes Down Provision of State’s Telecommunications Tax, July 10, 2017 Growing Your Business?
• Don’t Forget About State and Local Economic Development Incentives, Apr. 18, 2017 COST SPRING 2017 – Kentucky State and Local Tax Developments, Apr. 4, 2017 COST FALL 2016 – Kentucky State and Local Tax Developments, Oct. 4, 2016 COST SPRING 2016 – Kentucky State and Local Tax Developments, Apr. 4, 2016 Spring 2015 Kentucky State and Local Tax Developments, May 26, 2015 Fall 2014 Kentucky State and Local Tax Developments, Oct. 1, 2014 LOST?
• The Feeling A Taxpayer May Get at the Thought of Another Local Tax 2014 Kentucky General Assembly Considers Constitutional Amendment Required For Authorization of Local Option Sales Tax, Mar. 3, 2014 Kentucky Circuit Court Affirms Limitation of Tax Exemptions Granted to Charitable Institutions, Dec. 21, 2013 Kentucky Court of Appeals Affirms Holds Attorney Is Entitled to Obtain Records from the Kentucky Department of Revenue, Dec. 21, 2013 Predicted Tax Trends in the New Economy, Mar. 19, 2013 Recent Developments on Local Occupational License Fees Impact Businesses, Aug. 1, 2012 KY Local Jurisdictions Erroneously Administering Occupational License Fee and Uniform Return Coming Soon, July 1, 2012 Kentucky Supreme Court Rules Industrial Development Corporation not Exempt from Property Tax, June 1, 2012 Seminars Federal, State and Local Economic Development Incentives, Louisville, KY Feb. 17, 2017 Kentucky State and Local Tax Developments, Louisville, KY June 22, 2016 Kentucky Constitutional Franchises: Legal Overview and History, Louisville, KY March 22, 2016 Federal, State and Local Economic Development Incentives, Louisville, KY March 10, 2016 Federal, State and Local Economic Development Incentives, Louisville, KY Feb. 28, 2016 State Taxation: Ky
• Dept. of Revenue Update, Costs of Goods Sold under the Ky
• Limited Liability Entity Tax
• and Kentucky State and Local Economic Development Incentives, Ky
• Society of CPAs Manufacturing Conference, Louisville, KY June 28, 2015 State and Local Government Law: Regulating Taxes, Lexington, KY Apr. 19, 2012 Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses, Stoll Keenon Ogden PLLC 22 Annual Spring Keeneland Seminar, Lexington, KY Apr. 21, 2011 Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses, Professional Issues Update, Kentucky Society of Certified Public Accountants 2011 Local License Taxes in Kentucky – Overview and Update, Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants Louisville, KY Jan. 11, 2010 Kentucky Property Tax, Louisville, KY Mar. 19, 2008 Minimizing Manufacturer Sales and Use Tax Liability, Lexington, KY, November 8, 2007, and Louisville, KY Nov. 9, 2007 Kentucky Sales and Use Tax, Louisville, KY Jul. 13, 2007 Recent Legislative Changes to the KY Tax Modernization Act and Litigation Update, University of Louisville School of Accountancy's 2006 Louis A. Grief Tax Institute, Louisville, KY Dec. 18, 2006 Kentucky Tax Update, 49th Annual Kentucky Institute on Federal Taxation, Kentucky Society of Certified Public Accountants, Louisville, KY Nov. 14, 2006 Technical Corrections to Kentucky Tax Modernization, Louisville, KY Jul. 7/12, 2006 Sales and Use Tax in Indiana and Kentucky, Evansville, INDec. 9, 2005 Kentucky Sales and Use Tax Issues and Developments, Louisville, KY Nov. 17, 2005 Kentucky Sales and Use Tax Update, Lexington, KY Jun. 20/Jul. 13, 2005 Sales and Use Tax in Kentucky, Lexington, KY Jan. 19, 2005 Sales and Use Tax in Kentucky, Lexington, KY Jul. 22, 2004 Kentucky Sales and Use Tax Update, Lexington, KY Jun. 7, 2004 Nexus Developments, Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants, Louisville, KY Jan. 9, 2004 Affiliations • American Bar Association • Kentucky Bar Association • Louisville Bar Association • Indiana Bar Association • Tennessee Bar Association • Louisville Bar Association, Taxation Section, Chair, 1998
• Co-Chair, 1997 • Community Ca