Leah Robinson

Leah Robinson (formerly Leah Samit) leads Mayer Brown’s State & Local Tax group. A partner in the firm’s New York office, she advises public and private business entities on state and local tax planning, controversy and litigation.

In 2019, Leah was named to Law360's inaugural list of “Influential Women in Tax Law,” which spotlights attorneys who have provided outstanding service to their clients and the public, while changing the dynamics at their workplace. She is ranked by Chambers USA 2024 in Band 1 for New York State and Local Tax. Leah is also ranked in Legal 500 for US Taxes: Contentious.

Leah provides national and state tax strategy and audit assistance for clients on a full range of tax matters, including nexus, combination and apportionment, and net operating loss issues. Leah has argued tax cases at the trial court, appellate court, and state supreme court levels, but is sensitive to most companies’ preference to resolve matters without litigation.

Leah regularly advises on the sales tax characterization of goods and services, with a particular focus on digital services and software as a service issues. Leah has drafted more than 15 articles on the taxation of online services and has presented on the topic at more than 30 conferences.