Michael Bowen

Michael Bowen serves clients in the financial, automotive, manufacturing, retail, ecommerce, pharmaceutical, healthcare, energy, telecommunications, technology, and insurance sectors as well as professional athletes and high net worth individuals. Michael prosecutes and defends tax controversy and litigation matters across the United States at the audit, administrative, and judicial levels. He litigates issues such as nexus, apportionment, sales tax refunds, and constitutional issues. Michael’s clients value his 50-state knowledge and his litigation experience, which include high stakes, precedent-setting cases.

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On Shaky Ground: Are Pass-Through Entity Withholding Statutes Constitutional?

Taxpayers routinely use pass-through entities (PTEs) such as limited partnerships, limited liability companies, or S corporations to conduct multistate business. Because most states conform to federal law, there is no entity-level tax on the PTE. Instead, states seek to tax the owners of the PTE on the income received – or passed-through – from the … Continue Reading

TracFone Denied Sales Tax Exemption for Sale of Telecommunications Services

By Michael Bowen on February 17, 2017 Posted in Missouri, Nexus, Sales Tax

The Supreme Court of Missouri recently held that TracFone, a Miami-based telecommunications company, was not entitled to claim a statutory sales tax exemption relating to retail sales “in commerce.” TracFone purchased “air time” from national carriers for resale. The “air time” and a TracFone handset were sold to Missouri residents in prepaid packages. All handsets … Continue Reading

Instant Gratification and the Concept of Real Time Sales Tax Collection

By Michael Bowen on February 9, 2017 Posted in Massachusetts, Sales Tax

In his fiscal year 2018 budget proposal, Massachusetts Governor Charlie Baker proposes a somewhat novel approach to the collection and remittance of sales taxes. Specifically, the Massachusetts Governor is proposing same-day collection and remittance. How is this possible? You ask? Through the assistance of third-party credit card processors. The thought is that at the time … Continue Reading

The Ties That Bind: Physical Presence Unnecessary for the Ohio CAT

By Michael Bowen on February 9, 2017 Posted in Nexus, Ohio

In a highly anticipated decision, the Ohio Supreme Court recently held that the physical presence of a taxpayer in Ohio is not a prerequisite for the imposition of the Ohio Commercial Activity Tax (or CAT). This decision will likely signal a “green light” for revenue-hungry states seeking additional to shore up budget deficits.… Continue Reading