500 West Madison Street Suite 3700, Chicago, IL USA 60661
Sam Breslow focuses her practice on state and local tax matters. Her practice spans state and local tax litigation and planning on issues involving income tax, sales and use tax, franchise tax, and local taxes. She works with publicly-traded and privately-held multinational corporations, multistate middle market businesses, and high-net-worth individuals.
Sam’s background as a multistate tax consultant at an industry-leading audit, consulting, tax, and advisory services provider gives her a unique perspective and practical understanding of state tax compliance that she applies when working with clients.
Prior to joining the firm, Sam was a partner in the Local Tax (SALT) Group at HMB Legal Counsel, a well-established, tax-focused law firm based in Chicago, Illinois.
Sam was recognized as one of its “Notable Women Lawyers” in 2024 by Crain’s Chicago Business. She was recognized as a “Go-To Thought Leader” in 2019 by the National Law Review.
Sam is proficient in Spanish.
Experience
*Advised a technology company in the nexus and taxability consequences of licensing SaaS and providing logistics services on a multistate basis.
*Represented a construction subcontractor in the litigation and favorable settlement of a sales tax issue impacting their equipment and services in Florida.
*Defended an equipment lessor in a sales tax appeal to the Illinois Appellate Court addressing the applicability of the temporary storage exemption, credit for taxes paid, and a depreciation deduction for out-of-state use.
*Represented a Fortune 100 company at the Oregon Tax Division in an income tax matter addressing whether the gross receipts of a unitary group are apportioned on a corporation-by-corporation basis.
*Advised an international sports organization on the state and local indirect tax impacts of hosting an event in the City of Chicago.
*Experience gained by attorney prior to joining Kilpatrick
University of Illinois College of Law J.D. (2013) magna cum laude
University of Texas B.A., English and Spanish (2009) University Honors
Illinois (2013)
295th Civil District Court of Harris County (May 2011-Aug 2011)
Illinois State Bar Association, State and Local Tax Council, Chair
Chicago Tax Club
Board of Directors, Member
Administration Committee, Chair
Chicago Bar Association, State and Local Tax Committee, Former Chair
National Association of State Bar Tax Sections (NASBTS), Executive Committee, Member
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