William Rowe, Hunton Andrews Kurth LLP Photo

William L. S. Rowe

Special Counsel


Sandy’s practice focuses on tax controversy matters—federal, state and local. Sandy’s practice focuses on taxation, with an emphasis on tax controversy matters, including administrative appeals and litigation at the state, local and federal levels. State government relations and economic development are also a large part of Sandy’s practice as a legislative effort is sometimes the best use of the client’s financial resources and the fastest way to resolve a difficult tax issue. Sandy’s goal is to provide the client with the best representation in all three forums—administrative, legislative and litigation—and to choose the strategy that provides the best chance of success.

Sandy is a frequent speaker on state and local tax (SALT) matters to both professional organizations such as COST and TEI and to tax conferences in Virginia and the Southeast.


  • Advised various industries on location of major new business facilities in Virginia and Southeastern United States and negotiation of related economic development and tax-related incentives.
  • Handled administrative appeals and litigation involving all major taxes in Virginia and various state and local taxes throughout the United States.
  • Chaired task forces that led to establishment of Tax Policy Division of Virginia Department of Taxation and Commonwealth's administrative appeals processes.
  • Chaired Task Force of Business Community that helped rewrite local business and professional occupation license tax laws (“BPOL tax”) in Virginia and establish appeals procedures for local business taxes.
  • Appointed by Governor and General Assembly to serve as citizen member of various legislative studies of Virginia tax laws and procedures.
  • Litigated leading cases in Virginia concerning sales and use taxation of airline, manufacturing and mining industries.
  • Litigated leading cases in Virginia concerning apportionment of multistate corporate income and use of forced combination in assessment of related corporate entities.
  • Litigated leading cases in Virginia concerning classification of property used in manufacturing. mining and processing businesses.
  • Representative cases include: Virginia Baptist Homes v. County of Botetourt, VA; The Daily Pres v. City of Newport News; Chesapeake Hospital Auth. v. Commonwealth; Arlington County v. Mutual Broadcasting System; County of Chesterfield v. BBC Brown Boveri; City of Martinsville v. Tultex Corp.; Commonwealth v. General Electric Co.; Commonwealth v. Wellmore Coal Corp.; Commonwealth v. Champion Int.’l Corp.; Commonwealth v. United Airlines; Webster Brick Co. v. Dept. of Taxation; Ford Motor Credit Company v. County of Chesterfield; The Nielsen Company (US) LLC v. County Board of Arlington County, et al.


Honors & Recognitions

  • Selected as a Super Lawyer for Tax Law, Virginia Super Lawyers magazine, 2006-2019
  • Selected for inclusion in “Best Lawyers,” Tax Law, Best Lawyers in America, since 1991
  • Selected for inclusion in the “Legal Elite,” Virginia Business magazine, 2000-2014



  • Member, Virginia State Bar Association
  • Fellow, American College of Tax Counsel
  • Member, Virginia Bar Association
  • Member, American Bar Association


Events & Speaking Engagements

  • December 15, 2008
    Virginia Bar Association, Economic Development Incentives


  • 2001-2010
    Contributing Editor
    CCH's Guidebook to Virginia Taxes
  • Since 1998
    Current SALT Developments, COST Annual Meeting and Audit Sessions



JD, University of Virginia School of Law, 1973

BA, Washington and Lee University, 1970



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