DFL Governor Mark Dayton recently released his proposal to extend sales tax in Minnesota to professional services. Services that would be taxed under the Dayton plan would include advertising, public relations, accounting and legal services. "It's a tax on access to justice," Walt Pickhardt told the St. Paul Pioneer Press regarding the proposed tax on legal services. Pickhardt, who has more than 30 years of experience in federal and state tax disputes, also noted that only three other states tax legal services. He suspects that many professional firms with a national presence would simply shift work to offices in other states.