Michael G. Galloway
Certified Tax Law Specialist
Phone - 602.200.7390
Mike Galloway practices in the area of state and local taxation, which encompasses all Arizona taxes including sales, use and municipal sales tax, real and personal property tax, corporate and individual income tax (including multistate and unitary) and unemployment and transportation taxes. He also handles related administrative and judicial appeals and has had successful client representations before numerous state courts and agencies including the City of Phoenix, Arizona Department of Revenue, Office of Administrative Hearings, Arizona Board of Tax Appeals, Arizona Department of Economic Security, and the Arizona Tax Court, Court of Appeals and Supreme Court. He is attorney of record in numerous published Tax Court and Court of Appeals decisions.
Some of his client representations include:
- Representing an automobile manufacturer in four separate appeals of various Arizona income tax issues before the Arizona Court of Appeals and Arizona Supreme Court.
- Advising an electrical products company about the application of the Arizona and city sales and transfer liability taxes to its purchase of Phoenix commercial property.
- Representing IRC § 42 low income housing apartment complexes in property tax appeals before the Arizona Tax Court
- Representing contractors in the Arizona Tax Court and Arizona Court of Appeals over the issue of whether a purchase agency agreement was required to obtain sales tax exemptions for otherwise exempt machinery and equipment installed by a contractor.
- Representing a paper products company in the Arizona Tax Court in an appeal involving the Phoenix sales tax on selling paper products to restaurants.
- Advising out of state banks on the Arizona income tax consequences of making loans to Arizona borrowers.
- Representing national retailers before Arizona Tax Court and Arizona Court of Appeals in appeals of Arizona use tax assessments involving whether newspaper advertising supplements printed out of state and circulated in Arizona newspapers were exempt from use tax.
- 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 a dialysis center before the Arizona Court of Appeals and Arizona Supreme Court in an appeal determining whether its purchases of equipment and supplies were exempt from Arizona use tax.
- Representing an Arizona tax oversight organization in opposition to an Arizona county's attempt to expand the limits of annual property tax increases under the Arizona Constitution levy limits.
- Representing an airport fuel supply company in the Arizona Tax Court in an appeal challenging the application of the state pipeline property tax valuation statutes.
- Assisting the airport fuel supply company in obtaining new property tax legislation addressing its unique tax situation.
- Representing several individuals before the Arizona Board of Tax Appeals in establishing that they were nonresidents who were not subject to Arizona income tax.
- Representing a retailer of home improvement products in the Arizona Tax Court on the issue of whether Arizona's unitary income tax rules have been too broadly applied to the retailer's subsidiaries.
- Representing an electrical utility before the Arizona Department of Revenue over issues of how to calculate its payroll factor for Arizona income tax purposes.
- Representing a telephone directory assistance business before the Arizona Tax Court and Arizona Court of Appeals in an appeal determining whether its purchases of telecommunications equipment were exempt from Arizona sales and use tax.
Mike spent his post law school time in various tax related positions. He worked in the tax departments of what is now Deloitte, along with Laventhol and Horwath, for several years, and was a hearing officer and later Chief Hearing Officer for the City of Phoenix, hearing sales tax appeals. Mike started in private practice in 1991 at Lewis and Roca, became a partner at Quarles & Brady in 2000 and was chair of its Phoenix tax section. He then spent several years at the tax boutique firm of Bancroft Susa & Galloway and became a partner with Frazer Ryan in October of 2011. He has been an administrative judge with the Arizona State Board of Equalization since 2007 and has been appointed to the Arizona State Senate's Property Tax Appeals Study Committee.
Mike does a great of deal of teaching and speaking on state taxation. Since 1991, he has spoken at over sixty seminars and conferences on state tax topics, including national ABA meetings. He has published numerous articles on state taxation and has a professional website at www.arizonatax.com. As part of his interest in legal information being available on the internet, Mike worked with the Arizona Tax Research Association and was instrumental in getting the Arizona Legislature to adopt legislation requiring all Arizona administrative agencies that issue decisions on tax appeals to make them available on their websites. As part of this process, he was a member of the Arizona Supreme Court ad hoc committee for establishing court rules for the Arizona Tax Court and Court of Appeals to do the same. He is the group leader for the LinkedIn discussion group Arizona State and Local Tax.
Mike is an AV* rated lawyer by Martindale Hubble, a Law & Politics Magazine Southwest Super Lawyer and a member of Arizona's Finest Lawyers.
- University of Kansas, B.S. (1979)
- Washburn University, J.S. (1982)
- University of San Diego, L.L.M. (1987)
- Certified Specialist, Taxation Law, Arizona Board of Legal Specialization.
- Member - American Bar Association (Tax Section, State and Local Tax Committee)
- Administrative Judge – Arizona State Board of Equalization
- Member - State Bar of Arizona, Executive Council, Tax Section, 1995 to date (Chair, 2003-04, Arizona State Board of Equalization Liaison, 2004 to date)
- Member - State Bar of Arizona, Tax Law Advisory Commission
- Member – Arizona Supreme Court Committee on Examinations (2004-11)
- Member – Arizona Supreme Committee on Court Rules for Unpublished Judicial Tax Cases (2006-07)
Member - State Bar of California (Tax Section, State and Local Tax Committee);
- Director - Arizona Tax Research Association, 2006 Outstanding Member
- Member - Tax Practitioners Committee and Legislative Policy Committee, Arizona Tax Research Association;
- 1987, Arizona, California
- 1988, U.S. District Court, District of Arizona, U.S. Tax Court
- 1996, U.S. Supreme Court
- 2004, Gila River Indian Community
- R. R. Donnelley et al v. Ariz. Dep't of Rev., 224 Ariz. 254, 229 P.3d 266 (Ct. App. 2010) (amicus curiae);
- Excell Agent Services v. Ariz. Dep't of Rev., 221 Ariz. 56, 209 P.3d 1052 (Ct. App. 2008);
- Northwest Fire District v. U. S. Home of Arizona, 215 Ariz. 492, 161 P.3d 535 (2007) (amicus curiae);
- Northwest Fire District v. U. S. Home of Arizona, 213 Ariz. 489, 143 P.3d 1030 (Ct. App. 2006) (amicus curiae);
- Valencia Energy Co. v. Ariz. Dep't of Rev., 191 Ariz. 565, 959 P.2d 1256 (1998) (amicus curiae);
- 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);
- Ariz. Dep't of Rev. v. GMAC, 188 Ariz. 441, 937 P.2d 363 (Ct. App. 1996);
- Service Merchandise Co., Inc. v. Ariz. Dep't of Rev., 188 Ariz. 414, 937 P.2d 336 (Ct. App. 1996);
- City of Phoenix v. Paper Distrib. of Ariz., 186 Ariz. 564, 925 P.2d 705 (Ct. App. 1996);
- Brink Electric Construction Company Co. v. Ariz. Dep't of Rev., 184 Ariz. 354, 909 P.2d 421 (Ct. App. 1995);
- PCS, Inc. v. Ariz. Dep't of Rev., 176 Ariz. 628, 863 P.2d 920 (Tax Ct. 1993);
- Mervyn's v. Ariz. Dep't of Rev., 173 Ariz. 644, 845 P.2d 1139 (Tax Ct. 1993);
- City of Phoenix v. Paper Distrib. of Ariz., Inc., 176 Ariz. 416, 861 P.2d 701 (Tax Ct. 1993).
*AV, BV and CV are registered certification marks of Reed Elsevier Properties Inc., used in accordance with Martindale-Hubbell certification procedure's standards and policies.