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June 2024 | Breazeale, Sachse & Wilson Recognized by 2024 Chambers

Nicole Gould  Frey
Danielle L. Borel

Nicole Gould Frey

Of Counsel - Baton Rouge

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, occupancy (hotel, motel), 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


Louisiana, 2000

U.S. District Court Eastern District of Louisiana, 2003 (inactive)

U.S. District Court Middle District of Louisiana, 2003 (inactive)

U.S. District Court Western District of Louisiana, 2003 (inactive)

Texas (inactive)

Professional Associations

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, 2017-2022

Baton Rouge Bar Association, 2003-present, Member

Baton Rouge Association of Women Attorneys, 2007-2023

Dean Henry George McMahon American Inn of Court, 2015-present, Treasurer 2019-present

Honors and Awards

Selected by her peers for inclusion in The Best Lawyers in America® (2024)

Ranked in Chambers USA: America's Leading Lawyers for Business for Louisiana in the area of Tax since 2022

AV® PreeminentTM Peer Review Rated by Martindale-Hubbell

Named a "Rising Star" in the area of Tax by Louisiana Super Lawyers, 2015


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  • Author of
  • 2017-2020 ABA Sales & Use Tax Deskbook, Co-Author of Louisiana Chapter
  • 2017-2020 ABA Property Tax Deskbook, Co-Author of Louisiana Chapter