Michael G. Galloway


Practice Areas

Case Highlights and Depth of Experience 

             Mr. 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.

Professional Experience/Affiliations

            Mr. Galloway is a Certified Tax Specialist through the Arizona Board of Legal Specialization of the State Bar of Arizona and an AV rated lawyer by Martindale Hubbell.  He is an administrative judge on the Arizona State Board of Equalization, and a long time director of the Arizona Tax Research Association, where he was voted the Outstanding Member of 2006.  Mr. Galloway has been on the Executive Council of the State Bar of Arizona, Tax Section, since 1994 and a member of the State Bar Tax Law Advisory Commission since 2009.  He is a member of the ABA Tax Section, State and Local Tax Committee, and serves as chairman of its Practice and Procedure Subcommittee, and previously served a seven-year term on the Arizona Supreme Court, Committee on Examinations.


  • University of Kansas, BS, Business Administration and Accounting (1979)
  • Washburn University, JD (1982)
  • University of San Diego, LL.M, Tax (1987)

Bar 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

Selected Publications

  • 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

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).