Nicole Gould Frey

Of Counsel - Baton Rouge

T: (225) 381-3165
F: (225) 381-8029
nicole.frey@bswllp.com

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 into SALT. 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 and Sales & Use 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. Her counsel includes tax 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.

Practice Areas

Education

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

Admissions

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

Certified Member of the Institute for Sales & Use Tax (CMI-S) for Institute for Professionals in Tax (IPT)

Co-Chair CMI-S Designation Committee for IPT

Treasurer of the Dean McMahon Inns of Court (Since 2020)

LABI Tax and Finance Council Member (Since 2019)

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

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

AV^® Preeminent^TM Peer Review Rated by Martindale-Hubbell

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

Publications

“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”

Authorships

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