Cassidy
				R.
				David

David R. Cassidy

Of Counsel in Baton Rouge

David Cassidy serves as Of Counsel in the firm’s Baton Rouge office.. His practice focuses on state and local taxation and has represented taxpayers before the Louisiana Tax Commission, the Louisiana Board of Tax Appeals, and state and federal courts in matters involving income, franchise, sales and use, severance, and ad valorem taxes.

Mr. Cassidy served as Chair of the American Bar Association’s Section of Taxation State and Local Tax Committee from 2001 to 2003. He has authored and co-authored numerous publications, including the Louisiana chapters of the ABA’s Sales and Use Tax Desk Book and Property Tax Desk Book. He served on the editorial board of The Journal of Multistate Taxation and Incentives and authored numerous articles on Louisiana tax issues for State Tax Notes.

Mr. Cassidy has made presentations to various organizations such as the Tulane Tax Institute, IPT, the Louisiana Department of Revenue, the Louisiana Association of Tax Administrators and various trade associations. He has represented clients involved in production of oil and gas and other raw materials; the refining of raw materials; the transportation of the finished product, telecommunications, construction of plants and other facilities, insurance and healthcare.

Education

  • Southern Methodist University School of Law, LL.M. in Taxation, 1978
  • Paul M. Hebert Law Center, Louisiana State University, J.D., 1975
  • Louisiana State University, B.S., 1972

Memberships & Activities

  • Louisiana Law Institute (Tax Committee)
  • Louisiana State Bar Association
  • Baton Rouge Bar Association
  • American Bar Association (Past Chair of the ABA Committee on State and Local Taxation)

Awards & Recognition

  • Selected by his peers for inclusion in The Best Lawyers in America® (Since 2013)
  • Recognized in "Chambers USA – America’s Leading Lawyers for Business" in the area of Corporate/M&A: (Since 2008)
  • Selected Lawyer of the Year, in Tax Law in Baton Rouge by The Best Lawyers in America® (2017)
  • AV® PreeminentTM Peer Review Rating in Martindale-Hubbell
  • Listed in Louisiana Super Lawyers in the area of Tax (Since 2007)

Community Involvement

  • General Council of Louisiana Key Academy

Publications

  • Tax Reform Comes to Louisiana”, May 2025
  • Four Interesting Developments Out of Louisiana” Tax Notes State, Volume 103, Number 13, April 2022
  • Review of the Tax Acts of the 2021 Louisiana Legislature” Tax Notes State, August 2021
  • COVID-19 Tax Related Provisions Affecting You and Your Business”, April 2020
  • New Orleans Tax on Dealers of Alcoholic Beverages Held Constitutional License Tax, Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Volume 28, Number 7, October 2018
  • Louisiana's Reprocessing Exclusion, Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Volume 27, Number 9, January 2018.
  • Taxation of Services in Louisiana, 11/12/2018 issue of State Tax Notes at p. 607 (Tax Analysts).
  • Reflections on the Past 15 Years The Tax Lawyer (American Bar Association, Section on Taxation), Volume 68, Number 4, October 2015
  • "Legislature Expands the Jurisdiction of the Board of Tax Appeals" Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Volume 24, Number 10, February 2015
  • Shop Talk: Suit by Taxpayer's Agent Was Permitted in Louisiana Tax Refund Case May 2012
  • “What is a ‘Component Part’ of Real/Immoveable Property: Louisiana’s Sales Tax Exemption Roller Coaster”, The Journal of Multistate Taxation and Incentives, published by Warren, Gorham & Lamont (July 2010)
  • “Unconstitutional Discrimination in State Tax Incentive Programs”, 9 Journal of Multistate Taxation and Incentives 4 ((March/April 99)
  • “Resale Certificate Requirements for Manufacturer”, 5 Journal of Multistate Taxation 209 (Nov/Dec. 95)
  • The Journal of Multistate Taxation and Incentives, published by Warren, Gorham & Lamont., Editorial Board
  • 1995 – 2019 ABA Property Tax Deskbook, Co-Author of Louisiana Chapter
  • 1987 – 2019 ABA Sales and Use Tax Deskbook, Author / Co-Author Louisiana chapter

Presentations

  • Baton Rouge Chapter of CPAs Annual Tax Day, December 2011 "State and Local Taxes"
  • Baton Rouge Chapter of CPAs Annual Tax Day on  December 3, 2009 "State and Local Taxes"
  • Tulane Tax Institute Oct 28, 2009 "Trends in State and Local Taxes"
  • ABA Section of Taxation Mid-year Meeting 2009: "Removal of State and Local Tax Disputes to Federal Court"

Resources