麻豆直播

麻豆直播
Joshua Labat headshot.

Joshua A. Labat

Associate

Joshua A. Labat

Associate

Joshua Labat is a member of the New York office鈥檚 Taxation team and focuses his practice on state and local tax (SALT) and unclaimed property. His multistate SALT practice includes representing taxpayers in direct and indirect controversy matters, concentrating on voluntary disclosure programs, audits, administrative tribunals, and both state trial courts and appellate courts. He also provides SALT planning advice on complex sales tax, use tax, corporate income tax, and transfer tax matters that arise during mergers and acquisitions. Finally, he provides comprehensive advice and guidance to clients regarding multistate unclaimed property planning issues and represents clients during unclaimed property audits and state voluntary disclosures.

Josh鈥檚 experience includes counseling clients on proposed and enacted advertising taxes and taxes related to and applying to artificial intelligence products, representing taxpayers before the Washington State Board of Tax Appeals, the New York State Department of Taxation and Finance, the New York City Tax Appeals Tribunal, handling high-stakes disputes such as a multimillion-dollar unemployment insurance tax matter, and advising clients on SALT and unclaimed property matters during multimillion-dollar deals.

Affiliations

  • American Bar Association, Taxation Section
  • New York State Bar Association, Taxation Section
  • New York City Bar SALT Committee
  • Virginia State Bar, Taxation Section
  • Virginia Bar Association, Taxation Section

Community Involvement

  • Community Tax Law Project, Volunteer

Presentations and Publications

  • 鈥淎dvanced Apportionment: Market-Based Sourcing, Specialized Formulas, and Exceptions,” webinar (April 15, 2026)
  • 鈥淢aking Sense of Washington’s New Advertising Tax: Legal Challenges & Next Steps,鈥� Washington Sales Tax Webinar, American Association of Advertising Agencies, webinar (October 2, 2025)
  • Mid-Atlantic Regional State Tax Seminar, Council on State Tax, Washington, D.C. (September 24, 2025)
October 5, 2026 麻豆直播 Viewpoints

Texas Comptroller鈥檚 Proposed Amendment to Eliminate Double Taxes on Data Processing Services

The proposed amendment would remove marketplace and platform fees from the definition of taxable data processing services.
A man in a suit sits at a table in a modern cafe, working on a laptop and writing in a notebook鈥攑erhaps preparing litigation support for leading lawyers in Chicago.
September 17, 2026 Events

TEI New Jersey Chapter Fall 2026 All-Day Seminar

This seminar brings together tax professionals and industry leaders for a full day of educational programming, technical updates, and networking opportunities focused on the issues shaping today's tax landscape.
August 10, 2026 In the News

麻豆直播 Attorneys Author Article on Sampling Issues in State and Local Tax Audits

麻豆直播 & Lardner LLP attorneys Lynn Gandhi, Joshua Labat, and Elizabeth Gallio authored the Tax Notes article, 鈥淪ampling Issues in State and Local Tax Audits,鈥� assessing audit practices and their impact on taxpayers.
July 15, 2026 麻豆直播 Viewpoints

Wealth Tax Watch: A Mid-Year Update

Now that we are halfway through 2026, we want to provide a summary of the proposed and enacted wealth taxes emerging in states and localities. Our mid-year update surveys six recent developments: New York City鈥檚 Pied-脿-Terre Tax, California鈥檚 proposed Billionaire Tax Act, Rhode Island鈥檚 Millionaires鈥� Surtax and Tax on Second Homes, Connecticut鈥檚 proposed Mansion Tax, and a failed San Diego Empty Homes Tax.
May 28, 2026 麻豆直播 Viewpoints

Wealth Tax Watch: New York's Pied-脿-Terre Tax Clears Final Legislative Hurdle 鈥� What Property Owners and Planners Need to Know

At a Glance New York State鈥檚 legislature is poised to approve a new annual tax on second homes in New York City valued at over $5...
May 18, 2026 麻豆直播 Viewpoints

Wealth Tax Watch: Washington鈥檚 Millionaires Tax Will Not Go to the Voters, and Updates to New York鈥檚 Taxes on Real Estate

In our third installment of recapping states鈥� efforts to impose new taxes on high-net-worth individuals, we want to provide updates on...