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Steve provides state and local tax services, legal business counsel, and lobbying services to clients in multiple states and local jurisdictions. He leads the Firm's Real Estate Tax Practice Group, representing real property owners in valuation matters and exemption matters.   He has represented clients in all types of state and local matters including income, sales and use, excise, public utility, personal and real property, and gross receipts tax.


Steve’s practice focuses on tax controversy and tax policy at the state and local level, including representation of clients before County Boards of Revision, Local Income Tax Boards of Review, the Ohio Board of Tax Appeals, Ohio state courts, and state and local tax agencies across the country.  He also frequently represents clients before Ohio's General Assembly, the Ohio Department of Taxation, and other state and local government agencies, both in tax controversy and lobbying matters.


Earlier in his career, he served as Assistant Counsel to the Ohio Tax Commissioner, where he was a policy and technical advisor to the Tax Commissioner, the Ohio Governor’s Office, and the Ohio Department of Development, while representing the Ohio Department of Taxation before the Ohio General Assembly.

Contact Information

614-349-4812 (Direct)
614-284-1253 (Mobile)
614-326-1120 (Office)

Cases / Matters

  • Represented several multi-state businesses with respect to Ohio sales and use tax refund claims and audit defenses.

  • Represented several on-line retailers with respect to multistate tax matters.

  • Assisted Ohio Business Roundtable in drafting and lobbying for 2005 Ohio tax reform, which eliminated the Ohio corporation franchise tax and the Ohio tangible personal property tax, and enacted the Ohio commercial activity tax.

  • Lobbied for and achieved Ohio municipal income tax law changes related to stock options on behalf of businesses and individuals.

  • Lobbied for and achieved a statutory real estate tax exemption for a university housing project.

  • Represented several large industrial real estate owners in achieving real estate tax reductions.

  • Represented business owners in structuring transactions to minimize state and local tax implications.

  • Negotiated Voluntary Disclosure Agreements (“VDA”) in fifteen states related to a $200 million acquisition of an Ohio entity.

  • Audited and defended audits in sales, use, income/franchise, and commercial activity taxes of businesses of all sizes.

  • Successfully obtained “no nexus” holdings for several entities being pursued for income taxes in multiple states.

  • Frequently represented business taxpayers in achieving Ohio tax law changes.

  • Advised businesses and individuals on state and local tax implications of mergers and acquisitions.

  • Provided individual residency tax planning for high net worth individuals.

  • Advised public utilities on state and local tax matters.

  • Represented clients audited with respect to Ohio’s pass-through entity tax.

  • Council on State Taxation 2006 Income Tax Conference, Philadelphia, PA.

  • Michigan Bar Association 19th Annual Tax Conference, Plymouth, MI, May 2006.

  • Repeat presenter at Ohio Tax Conference, Columbus, OH, January 2000 to present.

  • Frequent speaker at the Mega Tax Conference, Columbus, OH.


  • Capital University Graduate Law Program, LL.M. in Taxation (2000)

  • The Ohio State University Moritz College of Law, J.D. (1997)

  • The Ohio State University, B.A. History, Honors Program (1993)


  • Volunteer youth basketball coach

Zaino Hall & Farrin, LLC
41 South High Street
Suite 3600
Columbus, OH 43215


Steve has spent significant time drafting tax legislation and lobbying for the implementation of tax law changes both while in the Tax Commissioner’s office and on behalf of clients while in private law practice.

Click here to read SALT Buzz articles written by Steve Hall.

Stephen K. Hall, JD, LLM


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