Phyllis D. Sims
Of CounselDownload VCard Print This Profile
Phone: 225.389.3717
Fax: 225.388.9133
301 Main Street, 18th Floor, One American Place
P. O. Box 3513
Baton Rouge, Louisiana 70821-3513
Phyllis Sims is of counsel to the Baton Rouge office of Kean Miller. She joined the firm in 2000 and practices in the governmental, legislative, administrative and tax practice group.
Phyllis practices primarily in the state and local tax area with an emphasis on Louisiana state and local tax planning, incentive programs, tax litigation, and legislative matters. She represents local, state, national, and international clients in Louisiana taxation matters, and represents some of Louisiana's most prominent businesses in governmental, legislative and regulatory matters.
Representative Experience
- Lobbying and active involvement in drafting, modifications, and re-enactments of the Louisiana Motion Picture Incentive Act since 2002.
- Representation of the premiere tax credit broker/investment firm in Louisiana as legislative counsel. This firm also provides start-up and operational capital for Louisiana based production companies.
- Representation of Louisiana's largest film and music video production company as legislative counsel.
- Representation of the Motion Picture and Television Association of Louisiana ("MPAL") as legislative counsel. MPAL serves as the voice and advocate of the Louisiana motion, television, and video industry.
- Representation as legislative/governmental counsel and tax incentives consultant to the only computer-controlled precision wave-making facility designed for and dedicated to the making of motion pictures in the United States and is located in Shreveport, LA.
- Lobbied and assisted with the passage of legislation enacting the Louisiana Digital Media Act designed to encourage development in Louisiana of a strong capital base for the production of digital interactive media.
- Lobbied and passed legislation re-enacting provisions of law concerning motion picture investor tax credits and removed the sunset provisions in the law effectively making the tax credits permanent. Convinced the Governor's office to include this item in the 2004 Special Session Call. The legislation received unanimous support in committees and unanimous votes in both the House and Senate.
- Representation of steel manufacturing facility in pursuing legislation which continued the company's sales/use tax exemption for purchases of utilities. The legislation unanimously passed both the House and Senate during the 2004 Special Session in which the Governor was pursuing permanency for the taxes on business utilities.
- Researched, lobbied and passed new legislation solving an income tax issue for the shareholders of banks that elect to be taxed as S corporations under federal law. Governor Mike Foster signed the proposed bill into law on June 25, 2002. Legislation was pursued after negotiations with the Louisiana Department of Revenue. Senate Bill 38 received no opposition in either committee and unanimous votes of both the House and Senate floors.
- Researched, lobbied and passed new legislation permitting taxpayers to post a bond or other security in lieu of a cash payment under protest when disputing sales/use tax assessments of local taxing jurisdictions. Governor Foster signed the bill into law on June 29, 2001. The bill received unanimous votes of both the House and Senate.
- Lobbied and assisted with the passage of legislation that reduces the interest rate by the Department of Revenue on tax underpayments. The bill was signed into law by Governor Foster on June 26, 2001. The bill received a unanimous vote of the House floor.
- Representation of the Louisiana Pulp & Paper Association (LPPA) as legislative counsel.
- Representation of interstate natural gas pipelines in a commerce clause challenge to the method used to value interstate pipelines for ad valorem tax purposes.
Education
Phyllis earned her B.B.A., cum laude, from Southern Arkansas University in 1991, became a Certified Public Accountant in 1992, and earned her J.D. from the LSU Law Center in 2000.
Admissions
Admitted to bar, 2000, Louisiana.
Memberships
- Baton Rouge, Louisiana State, Federal and American Bar Associations
- Advisory Board for the Louisiana State University Center for Internal Auditing (Board Member since 2005).
- Louisiana State Bar Association – Taxation Section (Vice-Chair, 2007-2008, Treasurer, 2006-2007, Program Chair, 2005-2006, Program Chair of Baton Rouge Technical Meetings, 2003-2004, 2004-2005)
- Louisiana Association of Business and Industry-Taxation and Finance Council (Chair, 2005-2007, Member, 2000-Present)
- Louisiana Association of Tax Representatives (Chair of Legal Committee, Member of the Timber, Pulp/Paper Association, Member of the Pipeline Committee)
- Baton Rouge Bar Association Law Day Committee (Chair, 2004, Vice Chair, 2003, Member since 2001)
Articles, Publications and Presentations
2004 Special Legislative Session
Business Notes, June 2004
Lecturer
- Louisiana Entertainment Incentives, Louisiana Society of CPAs Annual Conference, December 2007.
- The Role of Commercial Banks in Film Finance, Louisiana Banker's Association, March 2006, co-presented with film/music producers Stuart Benjamin and Michel Shane.
- Toronto International Film Festival, September 2005 (Louisiana Motion Picture Incentive Program)
- Louisiana Tax Incentive Programs, Kean Miller hosted Seminar, November 2003.
- Louisiana Sales and Use Tax for Manufacturers, National Business Institute, October 2002.
- 2002 Louisiana Taxation Legislative Update (CPA Seminar hosted by Kean Miller - Baton Rouge, LA-June 2002, Covington, LA-October 2002, Baton Rouge Chapter of CPA's).
- 2001 Louisiana Taxation Update (CPA Seminar hosted by Kean Miller - Baton Rouge, LA-December, 2001, Lake Charles, LA-December 2001)
- In-House CPA Seminar for Postlethwaite & Netterville, CPA's
- Recent Developments in Federal Income and Estate Tax Matters, 2001.
- Louisiana State and Local Taxation, Lorman Education Services, 2000, 2001.
Authorships
- Recent Legislative Developments in Louisiana Taxation, LSBA Bar Journal, October 2002.
Education
LSU Law Center
Jurisdictions Admitted to Practice
Louisiana, 2000Professional & Bar Association Memberships
Baton Rouge Bar Association
Louisiana State Bar Association
Taxation Section (Treasurer, 2006-2007), Program Chair, 2005-2006, Program Chair of Baton Rouge Technical Meetings, 2003-2004, 2004-2005)
Federal Bar Association
American Bar Association
Advisory Board for the Louisiana State University Center for Internal Auditing
Member Since: 2005
Board Member
Louisiana Association of Business and Industry-Taxation and Finance Council
Chair, 2005-2007, Member, 2000-Present
Louisiana Association of Tax Representatives
Chair of Legal Committee, Member of the Timber, Pulp/Paper Association, Member of the Pipeline Committee
Baton Rouge Bar Association Law Day Committee
* Chair, 2004, Vice Chair, 2003, Member since 2001