Sam Megally

Sam Megally advises businesses on state and local tax (SALT) matters across the U.S., helping clients manage tax risk, resolve disputes and pursue favorable tax policy and economic incentives. Based in Dallas, Sam counsels companies in sectors including retail and e-commerce, healthcare and life sciences, energy, real estate, aviation and financial services. His practice spans SALT planning, tax controversy, economic incentives and tax policy, including legislative and regulatory advocacy, giving clients continuity from transaction planning and risk assessment through disputes and policy matters.

Sam helps clients identify and address SALT considerations before they develop into controversies, while also identifying opportunities to advance broader business objectives. He advises on SALT planning in connection with mergers and acquisitions, commercial transactions and other business transactions, helping clients evaluate both tax risks and potential opportunities. Sam also represents taxpayers in economic incentive negotiations with state and local taxing jurisdictions across the country, helping clients pursue tax benefits associated with investments, expansions and other business initiatives.

When tax disputes arise, Sam represents taxpayers in administrative proceedings and litigation involving state departments of revenue and local taxing jurisdictions across the U.S., including the Texas Comptroller of Public Accounts. He guides clients from the early stages of a controversy through resolution, bringing planning and disputes experience to the tax and business issues at stake.

Sam also represents clients on tax policy matters across the U.S., advocating for their interests in state legislatures and administrative rulemaking before taxing authorities. He works with elected officials, legislative stakeholders and taxing authority staff to address tax issues through legislation and the regulatory process. His experience across transactional, controversy and tax policy matters enables him to approach SALT challenges from multiple perspectives and help clients evaluate potential paths to resolution.

Before joining Holland & Knight, Sam practiced at a global law firm. Earlier in his career, he interned for the Honorable Priscilla Owen of the Texas Supreme Court and for Ted Cruz during his tenure as solicitor general of Texas.