Nathan R. Runyan

Nathan R. Runyan

Attorney
Holland & Hart LLP
http://www.hollandhart.com
222 South Main
Suite 2200
Salt Lake City, UT 84101

Main Office Phone: 801.799.5885
Cell Phone: 801.520.0844
Direct Work Phone: 801.799.5934
FAX: 801.214.1966

Professional Experience:

Nate assists clients with a complete range of state and local tax matters:
 State income taxes
 Franchise taxes
 State and local sales and use taxes
 Property taxes
 Lobbying before state legislative and administrative bodies

State and Local Tax Law

Obtained a favorable ruling from the Utah Supreme Court for a large energy company regarding calculating Utah severance taxes on oil and gas. The decision was a substantial victory for all oil and gas producers that pay federal, state, or Indian royalties in Utah.

Obtained a favorable ruling from the Utah Supreme Court for Rent-A-Center determining that optional waiver liability fees were not subject to sales tax.

Obtained excellent results in numerous property tax cases before county board of equalization and Tax Commission appeals.

Commercial Litigation

Obtained a favorable ruling from the Utah Supreme Court enforcing real estate purchase contract for developer and successfully obtained an award of attorneys' fees in the case.

Obtained a favorable result in two-week jury trial before the federal district court in business litigation case.

Practice Focus:

State and Local Tax
Income Tax
Property Tax
Sales and Use Tax
Miscellaneous Taxes
Tax Controversy

Nate’s practice focuses on state and local taxation, including property, sales, income, and severance tax issues.

He is also experienced in representing clients in government relations, administrative law, and commercial litigation.

Education:

Brigham Young University, J. Reuben Clark Law School, J.D., 2010
magna cum laude

BYU Journal of Public Law, Editor-in-chief

Brigham Young University, Marriott School of Management, B.S. Accounting, 2004
magna cum laude

Publications:

 ABA Property Tax Deskbook®, Utah Chapter, 2015-2017
 ABA Sales and Use Tax Deskbook®, Utah Chapter, 2015-2017
 COST, Semi-Annual Legislative Updates, Utah Chapter, 2012-2018
 ABA Multistate Tax Practice Compendium, Editor all 50 states, 2017
 ABA Multistate Tax Practice Compendium, Utah Chapter, 2017

Professional and Community Activities:

Recognition

 Mountain States Super Lawyers® Rising Stars, Tax, 2014-2018
 Utah Business Magazine®, Utah Legal Elite, Up and Coming, 2016-2018
 Utah State Tax Commission, Auditing Division, Employee of the Year, 2006-07

Professional and Civic Affiliations

 Utah State Bar, Tax Section, Chair 2017-2018, Vice Chair 2016-2017, Treasurer 2015-2016, Programs Chair 2014-2015
 J. Reuben Clark Law Society, Member
 Boy Scouts of America, Volunteer Local Leader

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