Nicole Gould Frey
Of Counsel - Baton Rouge
- T: (225) 381-3165
- F: (225) 381-8029
- Practice Areas
- Honors and Awards
- Professional Associations
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, 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 BSW 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.
Paul M. Hebert Law Center, Louisiana State University, J.D., 2000
Nicholl’s State University, Thibodaux, Louisiana, M.B.A., 1998
Louisiana State University, B.S., Business Administration, 1996
U.S. District Court Eastern District of Louisiana, 2003
U.S. District Court Middle District of Louisiana, 2003
U.S. District Court Western District of Louisiana, 2003
Texas admission is presently inactive
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-present
Baton Rouge Bar Association, 2003-present, Member
Baton Rouge Association of Women Attorneys, 2007-present; Member, 2003-2004
Dean Henry George McMahon American Inn of Court, 2015-present
Honors and Awards
Named a "Rising Star" in the area of Tax by Louisiana Super Lawyers, 2015
AV® PreeminentTM Peer Review Rated by Martindale-Hubbell
- “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
- “LDR disagrees with welding company: fuel is not excluded from sales tax, despite the written law saying as much” April 2017
- “La. Supreme Court Protects Taxpayers From Creeping Rental Taxes” January 2015
- “Preserve Your Louisiana Income Tax Refund Claim Now” June 2014
- “Filing a Sales Tax Refund Claim Did Not Interrupt Prescription For Unpaid Taxes” May 2014
- “Did you purchase a flex fuel vehicle between 2010 and July 2013? If so, you may be entitled to an income tax credit after all.” May 2014
- “BSW Tax Blog” September 2013
- “UPDATED Louisiana Tax Amnesty of 2013” June 2013
- “Attention Louisiana Individual Income Payers for Tax Years 2010, 2011 and 2012” May 2013
- “Tax Alert” March 2013
- “Proposed Changes to State Income Tax Credits for Wind or Solar Energy Systems” September 2012
- 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”
- Author of http://bswtaxblog.com
- 2017-2020 ABA Sales & Use Tax Deskbook, Co-Author of Louisiana Chapter
- 2017-2020 ABA Property Tax Deskbook, Co-Author of Louisiana Chapter