Nicole Gould Frey

Practice Areas

Corporate & Finance

Tax

- Tax Sale and Quiet Title Litigation

- Business Succession Planning, Estate Planning and Probate

- Louisiana State and Local Tax (SALT)

Succession & Probate

Incentives, Credits & Economic Development

Career

Nicole Gould Frey, Of Counsel in the Baton Rouge office, practices primarily in the areas of state and local taxation (SALT), estate planning, successions and business formation and disputes.

After serving on Central Staff to the First Circuit Court of Appeal, the Louisiana Department of Revenue was her springboard in to SALT. Nicole is currently a CMI of IPT. Her SALT training, such as the MTC Nexus School and Corporate Income Taxation of the Multistate Business, Georgetown University Advanced SALT Institute, UC Davis SALT Institute, and LDR’s own audit school on Louisiana Corporate Income and Franchise Tax, enables her to counsel large and small taxpayers on Louisiana taxes including: corporate income and franchise, sales, occupancy (hotel, motel), occupational license, property (ad valorem), motor fuel, severance, and even charitable bingo tax. Counsel includes opinions, compliance advice, audit, reverse audit, controversy and litigation.

Nicole also works with the Breazeale Sache Corporate Law team to advise clients on state and local tax matters related to client mergers, acquisitions, joint ventures, large contracts, and business formation. Additionally, Nicole advises clients on economic incentives, such as industrial tax exemptions “ITEP” and payments in lieu of tax “PILOT,” tax credit financing involving historic tax credits “HTC” and new markets credits “NMTC”, and transferable tax credits involving film tax credit, solar tax credit, research and development credit “R&D”, and motion picture infrastructure credit.

She is a co-author of the Louisiana chapter in the ABA Sales & Use Tax Deskbook and the ABA Property Tax Deskbook.

Ms. Frey is admitted to all Louisiana state and federal courts and her Texas admission is presently inactive. Ms. Frey has an AV® Preeminent™ Peer Review Rating by Martindale-Hubbell.

Professional Memberships

Institute for Professionals in Tax, 2016-present; CMI, 2019-present; Sales Tax Professional Designation Committee, 2021 - present

Louisiana State Bar Association, Tax Section, 2001-present; Mentor, 2017-2022

Baton Rouge Bar Association, 2003-present, Member

Baton Rouge Association of Women Attorneys, 2007-2023

Dean Henry George McMahon American Inn of Court, 2015-present, Treasurer 2019-present

Publications

“Tax Reform Comes to Louisiana”, May 2025

“Louisiana Board of Tax Appeals Rules That Chemicals Qualify for Pollution Control Sales Tax Exclusion”, April 2021

“COVID-19 Tax Related Provisions Affecting You and Your Business”, April 2020

“COVID 19 Affects Upon All State and Local Taxes”, March 2020

“Various Tax Deadlines Suspended”, March 2020

Lake Charles, October 2012: Section of Louisiana CPA Society "Top Ten SALT Blunders"

Baton Rouge, January 2012: Louisiana CPA Day "Big Changes to Taxpayer's Rights in 2010 in the Realm of Local Tax"

Baton Rouge, January 2006: "Liaison Meeting Between the Louisiana State Bar Association Section of Taxation and the Louisiana Department of Revenue: Litigation Updates"

National Business Institute, Baton Rouge, May 2004: “Louisiana Sales and Use Tax Update”

Southern University Law School, Administrative Law Class (taught by Michael Baer, III), March 2003: “Legal Practice In or Against the Department of Revenue”

Education