Sam Megally

Practice Areas

Sam Megally focuses his state and local tax practice on both Texas and multi-state matters, particularly relating to tax planning and controversies involving income tax, sales tax, franchise tax, and property tax. He regularly advises clients on state and local tax planning matters, including in connection with mergers and acquisitions and commercial transactions, and has also represented taxpayers in economic incentive negotiations both within and outside of Texas. As part of his controversy practice, he has extensive experience representing taxpayers in tax disputes, including administrative proceedings and litigation against the Texas Comptroller, departments of revenue in other states, and local taxing jurisdictions both in and outside of Texas. He has also worked extensively on tax-related legislative representations, both in Texas and in other states. He has substantial experience representing taxpayers in a broad range of industries, including both e-commerce and traditional brick & mortar retailers, travel and tourism companies, air carriers and private aircraft operators, and hospitals and pharmaceutical and health care companies.

Professional Memberships

Board of Trustees, Dallas Theater Center, 2019 - Present

Board of Directors, The Family Place, 2017 - Present

State Bar of Texas

Chair, Committee on Government Submissions, Tax Section, 2019 - Present

Chair, State and Local Tax Committee, Tax Section, 2016 - 2019

Vice-Chair, State and Local Tax Committee, Tax Section, 2011 - 2016

Texas Bar Foundation, 2016 - Present

Dallas Bar Association

Tax Section

Dallas Association of Young Lawyers Leadership Class, 2006

Greater Dallas Chamber of Commerce, Young Professionals of Greater Dallas

Board, 2007 - 2008

Programs Committee, 2006

Frequent pro bono representations

Intern for the Honorable Priscilla Owen, Texas Supreme Court, 2003

Intern for R. Ted Cruz, Texas Solicitor General, 2003

Publications

Quoted in "Texas Goods Deduction Spurring Wave of Franchise Tax Cases,” Tax Management Daily Tax Report: State, Bloomberg BNA, No. 44, April 24, 2017

"Texas Court of Appeals American Muti-Cinema Case: Sequel and Prequel,” Tax Management Weekly State Tax Report, Bloomberg BNA, No. 10, January 27, 2017

Quoted in "Texas Comptroller Seeks to Define Element of Tangible Property,” Tax Management Weekly State Tax Report, Bloomberg BNA, No. 43, October 21, 2016

Quoted in "Bar Asks Comptroller to Consider Revision on Proposed Texas EDA,” Tax Management Weekly State Tax Report, Bloomberg BNA, No. 33, August 14, 2015

“Texas Legislature Passes Tax Bills Affecting Sales and Use Tax Treatment of Aircraft and Certain Purchases by Radio Broadcasters,” Council on State Taxation Practitioner Connection, Issue 15-14, July 2, 2015

“Tax Division of Texas Bar Discusses Proposed Changes to Comptroller Rules,” Bloomberg Law, August 30, 2012

“Good Deeds, Good Business,” quoted in Texas Lawyer, July 31, 2006

Taxation, SMU Law Review Annual Survey Articles, 2006 - Present

Education