Daniel G. Mudd
Daniel’s practice focuses on state and local tax planning, controversy and incentives matters, including property tax, sales tax, excise tax, income tax, employment tax and local business tax. Daniel is a steering committee member for the firm’s Manufacturing Industry Team due to his experience in the manufacturing industry, and a leader of the Consumable Goods subteam, which oversees all hemp, alcohol, tobacco, food and beverage clients. He is also a member of the firm’s Technology and Innovation Committee.
Prior to his legal career, Daniel worked for the Kentucky Senate President’s Office during multiple legislative sessions, where he gained experience in the legislative process and the political landscape in Frankfort.
Beyond his practice, Daniel has quickly risen to obtain a prominent leadership role throughout the Bar and the community, including currently serving multiple national and local professional and industry organizations, such as the ABA State and Local Tax Committee, Independent SALT Alliance, Greater Louisville Inc.’s (GLI) Business Competitiveness Committee and GLI’s Tax Reform Task Force, Kentucky Association of Manufacturers, and Kentucky Wholesale Distributors Association, to name a few. Previously, he served as the Chairman of the Tax Sections for both the Kentucky Bar Association (KBA) and the Louisville Bar Association (LBA), as well as counsel for the Young Professionals Association of Louisville (YPAL) and its charitable arm YPAL Cares, Inc. He also helped found a local giving circle, [give 502].
Regularly counsels corporate and individual taxpayers through various state and local tax audits, and successfully defends same at the administrative level, including the Kentucky and Indiana Departments of Revenue and the Kentucky Board of Tax Appeals, and on appeal before state judicial bodies.
Advise clients in the manufacturing, industrial processing, and recycling industries, particularly those in the metals industry, as well as bourbon and other spirit distillers, wholesalers and storage businesses, regarding state income tax recycling credits, sales tax, property tax and local tax exemptions, energy exemptions and various tax and economic incentives.
Advise e-commerce and technology-based clients, including online retailers, wholesalers, and other remote sellers, logistic companies, marketplace providers and facilitators, cloud-based service providers, telecommunication providers, and AI, blockchain and cryptocurrency mining businesses, on various multi-state and local tax compliance, legislative, planning, regulatory, and controversy matters.
Works closely with tobacco, alcohol and gaming clients regarding various excise tax and regulatory concerns, including obtaining needed manufacturing, wholesale and importer licenses from the alcohol and tobacco tax and trade bureau (TTB), and state and local authorities, as well as gaming license, tax and compliance issues.
Advise various companies involved in the manufacture and processing of CBD, industrial hemp and other hemp-related products.
Advise tobacco manufacturers, wholesalers and importers regarding the Food & Drug Administrations’ (FDA) new Deeming Regulation for various covered tobacco products, including all compliance, reporting and application requirements related thereto.
Advise several largescale commercial solar companies regarding relevant property tax (including benefits related to industrial revenue bonds, IRB), sales and use tax, and local tax issues.
Represent clients in Federal, state and local employment tax matters, including defense of state unemployment insurance tax audits and successor employer determinations before the Kentucky and Indiana Workforce Development Cabinets.
Advise companies, lenders and real estate clients regarding applicable state and local tax due diligence and compliance issues for stock and asset purchase agreements, including tax clearance certificates, purchase price allocation, nexus and reserve issues, occasional and bulk sale exemptions, and other state and local business tax and registration requirements.
Represent dozens of corporate and individual taxpayers in real property tax valuation and appeal matters.
Obtain needed voluntary disclosure agreements (VDA) with various state and local taxing authorities throughout the country, including for remote online retailers and local occupational license and business taxes.
Advise clients regarding state and local tax incentives for companies looking to locate or expand, including representing clients before and negotiating with the Kentucky Cabinet for Economic Development to obtain tax, financial and economic incentives.
Represent large corporations in the healthcare industry regarding applicable sales tax exemptions regarding prescription drug and medical devices.
Regularly engaged by industry organizations and various business and commerce organizations regarding state and local tax reform and needed legislative matters.
Advise for-profit and non-profit entities regarding available property tax exemptions, including commercial and low-income housing real estate deals.
Represent and advise clients regarding transfer pricing-related issues, audits, protests and appeals.
Represent multiple clients before the IRS, Federal Courts and U.S. Tax Court regarding various Federal tax matters.
Represent corporate and individual taxpayers before the IRS regarding Federal income, excise and civil penalty collection and appeal matters.
University of Kentucky College of Law, J.D., cum laude, 2010
University of Kentucky Gatton College of Business, B.S., B.A., Finance and Business Management, summa cum laude, 2007
U.S. District Court, Western District of Kentucky, 2010
United States Tax Court, 2011
U.S. District Court, Eastern District of Kentucky, 2011
U.S. Court of Appeals for the Sixth Circuit, 2011
Louisville Business First 2019 Forty Under 40 Honoree
Kentucky Rising Stars®, 2015-2020
NFocus’ 5 New Faces of Philanthropy, 2015
Yum! Ignite Corporate Challenge Winner, 2015
Strathmore’s Who’s Who, 2015 Edition
YPAL Outstanding Young Professionals Award – Legal, 2012
Assistant Editor, Journal of Multistate Taxation and Incentives, 2018
Member, Kentucky Association of Manufacturers
Member, Independent SALT Alliance
Member, Kentucky Wholesale Distributors Association (KWDA)
Founding Leader, [give] 502
Member, GLI Business Competitiveness Committee
Member, GLI Tax Reform Task Force
Board Member, Surgery on Sunday, Inc., 2015-2017
Member, Southwestern Ohio Tax Institute Planning Committee, 2014-2015
Member, Louisville Sports Commission Athletic Booster, 2015
Secretary & Director, YPAL Cares Board, 2013-2015
Chair, Kentucky Bar Association Tax Section, 2013-2014
Secretary and General Counsel, Young Professionals Association of Louisville (YPAL), 2012-2013
Chair, YPAL Legal Committee, 2012-2013
Vice Chair, Kentucky Bar Association Taxation Section, 2011-2012
Chair, Louisville Bar Association Taxation Section, 2012
Member, American Bar Association
Surgery on Sunday-Louisville, Inc., 2015 – 2017
Leadership Louisville Ignite Graduate, Fall 2015
Focus Louisville, Class of 2013 (Leadership Louisville Center)
St. Mary’s Center
Former Intern for the Kentucky Senate President, 2006 Special Session and 2007 Regular and Special Sessions
Technology and Innovation Committee
Presenter, “Business Tax Implications of the CARES Act and COVID-19,” Indiana Chamber of Commerce HR Conference, April 22, 2020
Presenter, “COVID-19 Help: Federal Income Tax Provisions Within The CARES Act,” Greater Louisville, Inc. Virtual Event, April 9, 2020
Presenter, “Tax Incentives – What Does Kentucky Have to Offer, and How Do I Get and Use Them?” Kentucky Chamber of Commerce Tax Conference, November 13, 2019
Presenter, “SALT (State and Local Tax) – Why an Estate Planner Should Care,” USLFG Estates and Trusts Meeting, November 7, 2019
Presenter, “Opportunity Lies Within Kentucky SALT Benefits for Pollution Control Facilities & Equipment,” Kentucky Chamber Annual Environmental Conference, March 9, 2018
Presenter, “Update on Tax and Legal Issues Impacting Indiana Tech and Innovation Business,” Indiana Tax Summit, August 10, 2018
Presenter, “Kentucky Tax Reform: Implications & Effect on the Manufacturing Industry,” Kentucky Association of Manufacturers Webinar, August 9, 2018
Presenter, “Sales and Use Tax in Kentucky,” Lorman Webinar, July 11, 2018
Presenter, “2018 Kentucky Tax Reform,” Independent SALT Alliance 2018 Summer Meeting, Denver, Colorado (June 2018)
Presenter, “Tobacco, Alcohol and Other Excise Taxes,” Independent SALT Alliance Webinar, May 25, 2017
Presenter, “Sales and Use Tax in Kentucky,” Lorman Webinar, September 28, 2017
Presenter, “Kentucky 2016 Update – Recent Tax Developments,” Independent SALT Alliance Summer Meeting, Greenbrier, West Virginia (June 2016)
Presenter, “Tax in the Bluegrass – Federal and Kentucky Tax Update and Developments,” Kentucky Bar Association Annual Convention, June 18, 2015
“Burning Questions for the Tobacco Product Industry as it Deals with Increased and Evolving Tax, Regulation, Registration and Licensing Issues,” Journal of Multistate Taxation and Incentives, Volume 31, Number 02, (a Thomson and Reuters/Tax & Accounting publication), May 2021
“Power Play – Emergence of Solar and Other Advancements in Energy Technologies May Light Up Old Manufacturing-Based SALT Benefits,” Journal of Multistate Taxation and Incentives, Volume 30, Number 06, (a Thomson and Reuters/Tax & Accounting publication), September 2020
“Not Registered in All States You Operate – What’s the Big Deal? Sometimes it Can Be.“ Journal of Multistate Taxation and Incentives (a Thomson Reuters/Tax & Accounting publication), June 2020
“Wait, They Can Do That? The Perils of Policy Changes by Departments of Revenue,” Journal of Multistate Taxation and Incentives (a Thomson Reuters/Tax & Accounting publication), Volume 29, Number 10, February 2020
“You Down with CBD? Yea You Know Me—States Look to Incentivize and Tax Growing Hemp Industry,” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 29, Number 7, October 2019
“Marketplace Facilitator Collection Requirements Will Lead to New Strategies, Complications, and Disputes,” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 29, Number 4, July 2019
“I’ve Got Trust Issues – Are Nonresident Trusts the New Nexus Fight?” Journal of Multistate Taxation and Incentives (a Thomson Reuters publication), Volume 28, Number 8, November/December 2018
“Kentucky Tax Reform: An Overview,” IPT Insider, September 2018
“Southern Indiana State and Local Tax News – Online Sales Tax Goes Into Effect,” One Southern Indiana’s The One Weekly, August 21, 2018
“Southern Indiana State and Local Tax News – Indiana Tax Legislation & Amnesty,” One Southern Indiana’s The One Weekly, June 12, 2018
“Kentucky Tax Reform – What the Heck Happened?” Louisville Bar Association’s Bar Briefs, June 2018
“Southern Indiana State and Local Tax News – KY Tax Reform Passes,” One Southern Indiana’s The One Weekly, June 5, 2018
“Kentucky Tax Reform – Big Changes For The Business Community,” www.GreaterLouisville.com, May 22, 2018
“Indiana’s new sales and use tax guidance on construction materials,” Indiana Builder News, January/February 2018
“Set My Captive Free – The Fight Over Captive Insurance Tax Benefits Rages On,” Lexis® Federal Tax Journal Quarterly, September 2017
“What Can Green Do For You? Kentucky’s Broad State and Local Tax Benefits for Pollution Control Facilities & Equipment,” Northern Kentucky Bar Association Journal, August 2017
March 7, 2022 | Blogs
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September 30, 2019 | Blogs
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May 22, 2019 | Blogs
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May 22, 2019 | Blogs
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February 2, 2019 | Blogs
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April 12, 2017 | Press Releases
Frost Brown Todd (FBT) announces the appointment of 11 new members across the firm’s eight-sta...
November 18, 2016 | Press Releases
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November 18, 2015 | Press Releases
Frost Brown Todd is pleased to announce that 51 of its attorneys have been recognized in the 2016 ed...
June 27, 2015 | Blogs
2.01 Introduction Being born and raised in Kentucky, there are few things we know (or do) better tha...
February 12, 2015 | Press Releases
Frost Brown Todd attorney Daniel Mudd has been appointed member of the newly created Athletic Booste...
November 27, 2014 | Blogs
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For those in the business, manufacturers, wholesalers, distributors, importers, dealers and retailer...