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Hsin Pai

Hsin Pai

Attorney| Phoenix


Hsin Pai (sheen pahy) focuses his practice in state and local tax. Before joining Snell & Wilmer, Hsin worked for 12 years as tax counsel and policy analyst for the Arizona Department of Revenue on transaction privilege, use, tobacco and liquor tax issues providing regulatory guidance and assistance with legislative bill drafting on matters including nexus, contracting, cloud computing and telecommunications.

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State and local tax
  • Transaction privilege tax, sales tax and use tax
  • Taxation in Indian country
  • Electronic commerce
  • Sales tax nexus
  • Tobacco tax and regulatory compliance for tobacco product sales
  • Liquor/alcoholic beverages tax
  • Significant experience with state and local taxation of cloud computing, telecommunications, real estate development and contracting, and legislative efforts to establish, reform and streamline tax statutes
  • Arizona State University, Sandra Day O'Connor College of Law (J.D., 2002)
    • Articles Editor, Jurimetrics: The ABA Journal of Law, Science and Technology
  • University of Chicago (A.B., Economics, Public Policy, with honors, 1999)
    • Editor-in-Chief, Avanzi!
    • National Merit Scholar
    • Presidential Award Scholar
  • Governor's Asian American Advisory Council (2008)
  • State Bar of Arizona
  • Arizona Tax Research Association
    • Board of Directors
    • Legislative Policy Committee
    • Tax Policy Committee
  • "Tribal Members and Transactions in Indian Country: Federal, State, and Tribal Tax Principles and Incentives," Presenter, AAED Economic Development Academy of Arizona (May 17, 2017)
  • Symposium Editor, Teaching Statistics to Judges, 42 Jurimetrics J. 281 (2002)
  • "Eli Lilly & Co. v. Barr Labs, Inc.: The Muddling of Obviousness-Type Double Patenting," 42 Jurimetrics J. 479-91 (2002)
  • Body Positive, Volunteer Advisor (2004-2005)
  • Arizona Department of Revenue, Tax Counsel (2002-2015)
  • R&D Chemicals, Inc., Attorney of Record (2011)
  • Mitchell Law Offices, P.C., Law Clerk (2001-2002)
  • ASU Civil Practice Law Clinic, Student Attorney (2001)
  • Chinese (Mandarin)
  • Arizona
  • Supreme Court of Arizona