Photo of Ralph G. Pepe
Practice Areas
Practice Areas

Ralph specializes in state taxation, with expertise in sales and use tax, documentary stamp tax, and telecommunications taxes. His work encompasses client representation before state revenue agencies related to various issues. Those issues include sales tax audit defense; voluntary disclosures; negotiation and settlement of state tax, penalty and interest liability; drafting and handling tax ruling requests; identifying state tax overpayments and preparing and filing tax refund claims; general state tax research and consulting; multi-state tax nexus studies; identifying and implementing strategic state tax planning opportunities; sales tax due diligence reviews; and preparation for and assistance in state tax litigation.

Ralph is admitted to the Florida Bar.

He earned his J.D. degree with high honors from Florida State University College of Law. He obtained his LL.M. from the University of Florida College of Law.  He holds a B.A. from the University of Miami.


  • State of Florida


  • LL.M., Cum Laude, University of Florida College of Law

  • J.D., High Honors, Florida State University College of Law

  • B.A., University of Miami