Sectors
Joshua Labat headshot.

Joshua A. Labat

Associate

Joshua A. Labat

Associate

Joshua Labat is a member of the New York office’s Taxation team and focuses his practice on state and local tax (SALT) and unclaimed property. His multistate SALT practice includes representing taxpayers in direct and indirect controversy matters, concentrating on voluntary disclosure programs, audits, administrative tribunals, and both state trial courts and appellate courts. He also provides SALT planning advice on complex sales tax, use tax, corporate income tax, and transfer tax matters that arise during mergers and acquisitions. Finally, he provides comprehensive advice and guidance to clients regarding multistate unclaimed property planning issues and represents clients during unclaimed property audits and state voluntary disclosures.

Josh’s experience includes counseling clients on proposed and enacted advertising taxes and taxes related to and applying to artificial intelligence products, representing taxpayers before the Washington State Board of Tax Appeals, the New York State Department of Taxation and Finance, the New York City Tax Appeals Tribunal, handling high-stakes disputes such as a multimillion-dollar unemployment insurance tax matter, and advising clients on SALT and unclaimed property matters during multimillion-dollar deals.

Affiliations

  • American Bar Association, Taxation Section
  • New York State Bar Association, Taxation Section
  • New York City Bar SALT Committee
  • Virginia State Bar, Taxation Section
  • Virginia Bar Association, Taxation Section

Community Involvement

  • Community Tax Law Project, Volunteer

Presentations and Publications

  • “Advanced Apportionment: Market-Based Sourcing, Specialized Formulas, and Exceptions,” Tax Executives Institute webinar (April 15, 2026)
  • “Making Sense of Washington’s New Advertising Tax: Legal Challenges & Next Steps,” Washington Sales Tax Webinar, American Association of Advertising Agencies, webinar (October 2, 2025)
  • Mid-Atlantic Regional State Tax Seminar, Council on State Tax, Washington, D.C. (September 24, 2025)
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September 17, 2026 Events

TEI New Jersey Chapter Fall 2026 All-Day Seminar

This seminar brings together tax professionals and industry leaders for a full day of educational programming, technical updates, and networking opportunities focused on the issues shaping today's tax landscape.
July 15, 2026 Foley Viewpoints

Wealth Tax Watch: A Mid-Year Update

Now that we are halfway through 2026, we want to provide a summary of the proposed and enacted wealth taxes emerging in states and localities. Our mid-year update surveys six recent developments: New York City’s Pied-à-Terre Tax, California’s proposed Billionaire Tax Act, Rhode Island’s Millionaires’ Surtax and Tax on Second Homes, Connecticut’s proposed Mansion Tax, and a failed San Diego Empty Homes Tax.
May 28, 2026 Foley Viewpoints

Wealth Tax Watch: New York's Pied-à-Terre Tax Clears Final Legislative Hurdle — What Property Owners and Planners Need to Know

At a Glance New York State’s legislature is poised to approve a new annual tax on second homes in New York City valued at over $5...
May 18, 2026 Foley Viewpoints

Wealth Tax Watch: Washington’s Millionaires Tax Will Not Go to the Voters, and Updates to New York’s Taxes on Real Estate

In our third installment of recapping states’ efforts to impose new taxes on high-net-worth individuals, we want to provide updates on...
April 29, 2026 Foley Viewpoints

Tax the Rich: Additional States Considering and Enacting Taxes Targeting High-Net-Worth Individuals

As predicted in the March 16, 2026, Foley Blog, a number of states recently moved to enact or propose income taxes aimed at individuals...