Michael G. Galloway

Mike Galloway practices in the area of state and local taxation, including sales tax, use tax, municipal sales tax, real and personal property tax, corporate and individual income tax (including unitary), unemployment tax and unclaimed property, as well as related administrative and judicial appeals and governmental relations.

He has had successful client representations before numerous state courts and agencies including the City of Phoenix, Municipal Tax Hearing Officer, Arizona Department of Revenue, Internal Revenue Service, U. S. Tax Court, Office of Administrative Hearings, Board of Tax Appeals, State Board of Equalization, Department of Economic Security, and the Arizona Tax Court, Court of Appeals and Supreme Court. Mr. Galloway’s experience includes:

• Representing an automobile manufacturer in four appeals of various Arizona income tax issues before the Arizona Tax Court and Arizona Court of Appeals.
• Advising a national electrical products company about the application of the Arizona and city sales and transfer liability taxes to its purchase of Phoenix commercial property.
• Representing a long distance telephone company before the Arizona Tax Court and addressing whether it was constitutionally permissible to tax intangible assets for property tax valuation of its property in Arizona.
• Representing several individuals before the Arizona Board of Tax Appeals in establishing that they were nonresidents who were not subject to Arizona income tax.
• Advising out of state banks on the Arizona income tax consequences of making loans to Arizona borrowers.
• Representing a retailer of home improvement products in the Arizona Tax Court and Arizona Court of Appeals on the issue of whether Arizona’s unitary income tax rules have been too broadly applied to the retailer’s subsidiaries.

Practice Areas

State and Local Tax Controversy

Certifications

Certified Specialist, Tax Law, Arizona Board of Legal Specialization

Honors & Awards

AV-Preeminent® Rating, Martindale-Hubbell®

BAR and Court ADMISSIONS

Arizona, 1987

California, 1987

United States District Court of Arizona, 1988

U.S. Tax Court, 1988

U.S. Supreme Court, 1996

Gila River Indian Community, 2004

Professional Memberships and Activities

American Bar Association: Section of Taxation, State and Local Tax Committee; Chair, Practice and Procedure Subcommittee

State Bar of Arizona: Executive Council Member, Tax Section, 1994-present; Tax Law Advisory Commission, 2009-present

Arizona Supreme Court: Former Member, Committee on Examinations

Arizona Tax Research Association: Outstanding Member, 2006

Selected Reported Cases

Home Depot USA v. Ariz. Dep’t of Rev., 233 Ariz. 449, 314 P.3d 576 (Ct. App. 2013)

RenalWest L.C. v. Ariz. Dep’t of Rev., 189 Ariz. 409, 943 P.2d 769 (Ct. App. 1997)

General Motors Corp. v. Ariz. Dep’t of Rev., 189 Ariz. 86, 938 P.2d 481 (Ct. App. 1996)

City of Phoenix v. Paper Distrib. of Ariz., Inc., 176 Ariz. 416, 861 P.2d 701 (Tax Ct. 1993)

Published Writing

“Withhold Now or Pay Later: Use of Contractors Invites Audits," Arizona Business Gazette, May 9, 1996

"Arizona Court of Appeals Holds that the State Is Pre-empted from Taxing Indian Contracting," State Tax Notes, May 20, 1997

"Navajo County in Violation of Constitutional Levy Limit," Arizona Tax Research Association Newsletter, April 2003

"Are Arizona’s Solar Panel Companies Subject to Property Tax?" LinkedIn Blog, July 7, 2014

"Arizona's Long History of Business-Friendly Sales and Use Tax Manufacturing Exemptions," Taxes: The Tax Magazine, July 2016

Education

LL.M., Tax, University of San Diego, 1987

J.D., Washburn University, 1982

B.S. University of Kansas, 1979