Photo of Shail Shah

Shail Shah has been helping clients address California tax problems for more than 15 years. His clients range from Fortune 25 companies to high-net-worth individuals. He focuses his practice on complex California tax planning and representation in front of the California Franchise Tax Board (FTB), California Department of Taxation and Fee Administration (CDTFA), Office of Tax Appeals (OTA), Board of Equalization (BOE), and various administrative and judicial adjudicating forums at both the state and local levels. He provides advice on both proactive residency planning and residency audit defense.

Shail’s experience includes working as an attorney at the California Franchise Tax Board (FTB). He utilizes his experience to attempt to turn audits into potential refund opportunities, using tax assessments as openings to persuade state agencies that his clients may be due refunds.

Shail is an Executive Committee member of the Tax Section for the California Lawyers Association (CLA).

California’s proposed legislation, Assembly Bill (AB) 886, aimed at imposing a tax on internet platforms for their use of digital journalism content, has been delayed in the Senate but may

Continue Reading California’s Proposed ‘Journalism Usage Fee’ Would Tax Internet Platforms for Linked News

On Dec. 13, 2023, the San Francisco Superior Court of California, in American Catalog Mailers Association v. Franchise Tax Board, issued a ruling in favor of the plaintiff’s motion

Continue Reading Journey into the Underground: California Superior Court Rules Franchise Tax Board’s Published Guidance Constitutes an Illegal Underground Regulation

On March 16, 2023, California Assembly Bill 52 (AB 52) was amended to provide a manufacturing equipment tax credit. If signed into law, taxpayers would be authorized to take an 

Continue Reading Will California Provide a De Facto Local Tax Exemption for the Sale or Use of Manufacturing Equipment?

In California, spring flowers may bring tax dollars as state Senate Democrats propose increasing the corporate tax rate along with other changes and the California Supreme Court agreed with the

Continue Reading More Taxes in California’s 2023-2024 Budget Plan; CA Supreme Court Declines to Review Sales Tax Case


The Commonwealth Court of Pennsylvania recently held in Online Merchants Guild v. Hassell that the Pennsylvania Department of Revenue failed to provide sufficient evidence that non-Pennsylvania businesses selling merchandise through

Continue Reading Sales Tax Ripples from the Keystone State to the Golden State – Impact of Pennsylvania’s Online Merchants Guild Decision on California Sales Tax