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Joseph A. Pickart
Attorney
555 East Wells Street
Suite 1900
Milwaukee, WI 53202-3819
Phone: (414) 978-5541
Fax: (414) 223-5000


Tax Exempt Organizations
Joseph Pickart is a shareholder in the Milwaukee office of Whyte Hirschboeck Dudek S.C. where he is leader of the State & Local Taxation Team and serves on the firm’s Board of Directors. Mr. Pickart practices in taxation, with specific expertise in state and local contested matters, litigation and planning. He has successfully represented all types and sizes of taxpayers, including airlines, railroads, telecommunication companies, IT firms, corn and ethanol producers, seed and other agribusinesses, health care providers, manufacturers, developers, property managers, local businesses and individuals. His representation of these taxpayers has covered property tax, sales and use tax, transfer tax, and franchise and income tax disputes with the Wisconsin Department of Revenue, other states’ departments of revenue, and local assessing authorities. Mr. Pickart is an Adjunct Professor at the University of Wisconsin-Milwaukee School of Business, where he teaches all four courses required of students to obtain a Graduate Certificate in State and Local Taxation: Property Taxation, Multistate Income Taxation, Sales and Use Taxation, and Managing Audits. Mr. Pickart is the principal author of the Wisconsin Chapter of the American Bar Association’s Property Tax Deskbook, and is a frequent speaker and writer on all matters of state and local taxation. He was recently recognized by Best Lawyers®, 2014 edition for his skill in Tax Controversy & Litigation.

Education

  • University of Iowa College of Law, 1990
  • Marquette University, 1987

Admissions

  • Seventh Circuit Court of Appeals
  • United States Tax Court
  • United States Court of Federal Claims
  • United States District Court for the Western District of Wisconsin
  • United States District Court for the Eastern District of Wisconsin
  • United States Court of International Trade
  • United States Court of Appeals for the Federal Circuit

Awards & Distinctions

  • Selected for inclusion in The Best Lawyers in America® in Litigation & Controversy - Tax (2013-2014)
  • Named to the 2009 Super Lawyers list - Corporate Counsel Edition
  • Named to the Wisconsin Super Lawyers list (2008-2012)
  • Dedication to Excellence Award - Continuing Professional Education, Professional Education Systems Institute, LLC
  • Rated AV® Preeminent™ by Martindale-Hubbell®

Representative Work

  • Represented landscaping companies in defense of Wisconsin sales/use tax audits.
  • Represented corn and ethanol producer in obtaining various state and local tax exemptions.
  • Represented a taxpayer in defense of a Wisconsin sales/use tax assessment, in which the Department alleged that the taxpayer’s simulcasts were taxable telecommunication and/or cable television services.
  • Represented agribusiness in reducing its property tax burden.
  • Represented taxpayers in drafting property tax and sales/use tax statutory exemption language.
  • Represented telecommunication and air carrier companies in defense of property tax assessments.
  • Assisted ripeners and wholesalers of produce in obtaining manufacturing classification and exemptions for sales and use and property tax purposes.
  • Represented a taxpayer in successful litigation to obtain manufacturing classification and property tax exemption for its produce ripening activities.
  • Represented a marine construction contractor in defense of Wisconsin income/franchise and sales/use tax assessments involving statutory interpretation and exemption issues.
  • Assisted manufacturer of vitamins and supplements in multistate franchise and income tax matters.
  • Represented an oil company in reducing its property tax assessment by several million dollars.
  • Represented taxpayer in Alabama tax tribunal in connection with sales tax issues relating to the distinction between taxable goods versus nontaxable services.
  • Represented taxpayers in efforts to obtain informal private letter rulings on various sales/use tax issues.
  • Represented taxpayers in general sales/use and property tax planning.
  • Testified before state Legislature on status of, and alternatives to, Wisconsin’s personal property tax system.
  • Testified before state Legislature on merits of enacting law requiring property tax exemption applications.
  • Represented and advised clients on multi-state income/franchise and sales/use tax compliance, including nexus determinations, corporate registrations, voluntary disclosure and amnesty programs.
  • Represented construction companies in defense of sales/use tax audits.
  • Advised clients in negotiating and finalizing direct purchase agreements with tax-exempt entities to allow for the tax-free purchase of construction materials.
  • Secured exemptions from property taxes and/or negotiated payments-in-lieu-of-taxes.
  • Represented several other taxpayers in audits and contested tax matters involving income, property, sales/use, and transfer fee taxes.

Professional Associations

  • State Bar of Wisconsin
  • American Bar Association
  • American Bar Association State and Local Tax Committee
  • Institute of Professionals in Taxation
  • Milwaukee Bar Association
  • Milwaukee Tax Club – Past Chair
  • Wisconsin State and Local Tax, Inc.
  • Association of Assessing Officers
  • National Association of Property Tax Attorneys, Board Member

Community Involvement

  • Juvenile Diabetes Research Foundation of Southeast Wisconsin, Board Member
  • United Performing Arts Fund, Secretary
  • United Performing Arts Fund, Board of Directors
  • United Performing Arts Fund, Chair, Education & Outreach Committee
  • United Performing Arts Fund, Past Employee Campaign Coordinator
  • United Way, Past Employee Campaign Coordinator
  • Christ King Parish and Grade School, Athletic Director (2004-07)
  • Jesuit Retreat House, Retreat Coordinator (2007-08)
  • Tosa Kickers Soccer Association, Coach (2003-present)
  • Bel Canto Chorus, Board Member
  • Cultural Alliance, Board Member

Teaching Positions

  • Adjunct Professor, University of Wisconsin-Milwaukee School of Business Administration, teaching "Multistate Income Taxation" (2007-present)
  • Adjunct Faculty Position, University of Wisconsin-Milwaukee’s Sheldon B. Lubar School of Business, teaching "Property Taxation," "Sales & Use Taxation," "Multistate Income Taxation," and "Managing State & Local Tax Audits" (2014-2015 academic year)

Articles and Presentations

  • Property Tax Update: A Critical Review of Recent Property Tax Cases and Other Developments, Wisconsin State and Local Tax, Inc., February 19, 2014
  • Presenter, Sales Tax Out of Bounds: What "Remote" Sellers Need to Know, Avalara Webinar, February 11, 2014
  • Presenter, Multistate Taxation of e-Commerce, CCH Webinar, May 10, 2012
  • Presenter, State and Local Tax Traps, Wisconsin Institute of Certified Public Accountants, March 16, 2012
  • Presenter, Avoiding Tax Traps: Understanding the Mess That is Wisconsin Sales and Use Taxes, National Association of Remodeling Industry (NARI), February 20, 2012
  • Presenter, Hot Topics in State and Local Tax, Kolb+Co. Tax Team, February 3, 2012
  • Presenter, Nexus for State and Local Tax, CCH Webinar, December 6, 2011
  • Presenter, Multistate Taxation of e-Commerce, CCH Webinar, November 3, 2011
  • Presenter, Sales and Use Tax Audits: Best Practices to Successfully Meet the Audit Challenge, CCH Webinar, April 21, 2011
  • Presenter, Property Tax Update and Current Hot Topics, Wisconsin State and Local Tax, Inc., Wednesday, February 16, 2011
  • Presenter, The Great Cases of State and Local Taxation and Their Impact on Today's Tax Policy, CCH Webinar, February 23, 2011
  • Presenter, What Construction Lawyers Need to Know About Sales and Use Tax Legal Issues for Construction Projects, ExecSense Webinar, May 13, 2010
  • Presenter, Tax Incentives and Financing Tools for Renewable Energy Projects, WHD Seminar, April 22, 2010
  • Presenter, State and Local Tax Traps for Family-Owned Businesses, sponsored by Family Business Center, Wisconsin School of Business, April 30, 2010
  • Presenter, Computer Software Issues: Bits and Bytes, ABA/IPT Advanced Property Tax Seminar, March 25, 2010
  • Presenter, State and Local Tax Traps for Family-Owned Businesses, UW Family Business Center Food for Thought seminar, February 17, 2010
  • Presenter, Property Tax and Related Statutory Update, Wisconsin State and Local Tax, Inc., January 20, 2010
  • UPMIFA Expands, Journal of State Taxation (CCH), September-October 2009
  • Presenter, Understanding Wisconsin Property Taxes, and How to Reduce Your Tax Burden, Community Associations Institute of Wisconsin, September 16, 2009
  • Presenter, Property Management Sales Tax, NAIOP Commercial Real Estate Development Association, June 10, 2009
  • Panel Presenter, Property Tax Panel Discussion, Institute for Professionals in Taxation-Milwaukee, June 4, 2009
  • Panel Presenter, Funding For Innovative Projects, How to Leverage the Green Economy Into Business Opportunities Seminar, March 24, 2009
  • Presenter, Render unto Caesar the Things which are Caesar's ... But Not A Penny More: Tax Issues Arising from Operations of Religious Organizations, St. Thomas More Lawyers' Society Continuing Legal Education Seminar, December 5, 2008
  • Presenter, Annual Wisconsin Tax Update, State Bar of Wisconsin 59th Annual Tax School, Madison, WI, December 2, 2008
  • Presenter, WI Sales & Use Tax – Tax Traps for Contractors, National Association of the Remodeling Industry (NARI) general membership meeting, November 17, 2008
  • Presenter, Wisconsin State Tax Update 2008, Professional Education Systems Institute, LLC, September 18 & 25, 2008
  • Presenter, Wisconsin State & Local Tax Issues for Owners of Manufactured Housing Communities, Wisconsin Housing Alliance, August 21, 2008
  • Morton Buildings, Inc. v. [Insert State Here]: A Case Study of the Sales and Use Tax Treatment of Contractor-Manufacturers, Journal of State Taxation, September-October 2008
  • Presenter, Sales and Use Tax Treatment of Construction Contractors, CCH Audio Seminar, August 14, 2008
  • Presenter, Wisconsin's Nursing Homes - Property Tax Exempt or Not; if Taxable, What is a Fair Assessment?, June 5, 2008
  • Presenter, Wisconsin Sales and Use Taxes-Tax Traps for Remodeling Contractors, National Association of the Remodeling Industry-Milwaukee Chapter, May 20, 2008
  • Presenter, Minimizing Property Tax Bills: Evaluating Obsolescence and Other Property Tax Appeal Strategies, CCH Audio Seminar, March 13, 2008
  • Presenter, Wisconsin Sales and Use Taxes - More Traps for the Unwary Designer (2008), 2008 Business Day in Madison, February 26, 2008
  • Co-author, When Should A Taxpayer Notify The Local Assessor That Property Has Been Transferred?, WHD's The Real Deal: Real Estate Newsletter, Winter 2007
  • Presenter, Annual SALT Law Update; and Tax Practice and Procedures, Clifton Gunderson University's Thrive: Annual Tax & EBS Specialists Conference, October 2007
  • Presenter, Making the Most of Manufacturing Exemptions: Sales and Use Tax Treatment of Manufacturers, CCH Audio Seminar, August 9, 2007
  • Presenter, Wisconsin Sales and Use Taxes -Traps for the Unwary Designer, 2007 Business Day In Madison
  • Presenter, Property Tax Update, Institute for Professionals in Taxation, IPT Local Luncheon, May 10, 2007
  • Primary Author and Regional Editor, Wisconsin Property Tax, American Bar Association Property Tax Deskbook
  • Presenter, The Hottest State and Local Tax Issues in Wisconsin, Whyte Hirschboeck Dudek Corporate Legal Forum
  • Presenter, Wisconsin Sales & Use Tax Update ‘05, Professional Education Systems Institute, LLC
  • Presenter, Manufacturer’s Sales And Property Tax, Lorman Education Services
  • Presenter, Wisconsin Property Tax Appeals, Institute of Professionals in Taxation
  • Frequent Presenter, Property Tax in Wisconsin, Lorman Education Services
  • Frequent Presenter, Wisconsin Property Taxes, Professional Education Systems Institute, LLC
  • Frequent Presenter, Wisconsin Sales & Use Taxes, Professional Education Systems Institute, LLC
  • Regular Presenter, State and Local Tax Matters, Institute of Professionals in Taxation