Andrew W. Yates

• Secured a 70% reduction in tax assessment in a North Carolina income and franchise tax appeal. 
• Argued a property tax exemption appeal before the Georgia Court of Appeals. Fulton County Board of Tax Assessors v. Piedmont Park Conservancy, 333 Ga. App. 265. 
• Obtained full relief in a manufacturer’s Georgia tax credit controversy through negotiations with the Georgia Department of Revenue and state officials. 
• Secured a mission-critical property tax exemption for a hospital client and advised on the structuring and activities required to obtain the exemption.
• Managed a multiyear, multistate unclaimed property audit that involved advising on legal issues, supervising work of accounting advisors, and negotiating with state administrators.
• Assisted with negotiations and contract drafting for a billion-dollar outsourcing agreement, for which sales tax exposure was a major price consideration.
• Obtained an 80% tax reduction in a multiyear business licence audit by the city of Atlanta.

Andrew Yates is a senior associate in Alston & Bird’s State & Local Tax Group. With experience navigating state and local tax issues nationwide, Andy advises clients on the tax implications of business decisions and represents clients before administrative agencies, tax tribunals, and courts.

Clients entrust Andy with a wide range of state and local tax issues. He advocates before numerous state departments of revenue and local taxing agencies. He has argued tax cases before the Georgia Tax Tribunal, California Office of Tax Appeals, and Georgia Court of Appeals. Andy advises clients on the evolving ramifications of the U.S. Supreme Court’s Wayfair decision and the Tax Cuts and Jobs Act. Andy has considerable experience with the multistate taxation of cloud software and SaaS. He frequently advises on the state-tax implications of mergers and acquisitions, real estate transactions, and vendor contracts. In addition to state-income, sales/use, and property tax matters, Andy has significant experience navigating clients through unclaimed property audits and controversies. 

Before law school, Andy attended theology school, then worked in a church and performed in a touring rock band.

Bar Admissions

• Georgia

Education

• Duke University (J.D., 2013)
• Emory University (M. Div., 2004)
• Birmingham-Southern College (B.A., 2000)

Memberships