State and Local Tax (SALT)

Overview

Honigman's State and Local Tax (SALT) practice group understands that taxes are a significant operating expense for most businesses. The practice of state tax law today requires technical knowledge, the ability to keep pace with the ever-changing state of the law, and innovative solutions to new tax problems. Our clients demand sophisticated tax counsel, and we seek to meet those demands through the experience and innovation of our SALT practice. The experienced lawyers in Honigman's SALT practice have achieved tax savings for hundreds of our clients.

Honigman's SALT practice is nationally recognized, and its lawyers have represented numerous Fortune 500 companies, closely held enterprises, small businesses, and individuals in Michigan, Illinois, and throughout the country. Honigman's SALT services include:

  • Litigation
  • Informal conference representation
  • Audit guidance and defense
  • Voluntary disclosure
  • Tax legislation and lobbying
  • Nexus compliance
  • Multi-state tax analysis
  • Compliance analysis
  • City income taxes
  • Other local taxes

The SALT practice group advises clients on the state and local tax implications of a wide range of transactions and corporate reorganizations, including the analyses of mergers, acquisitions, and dispositions. We have obtained favorable advance rulings nationally to assist clients in their state tax planning needs. We have worked with clients to minimize any previous liability through audit strategies, amnesties, and voluntary disclosure programs in almost every state.

We are able to resolve matters in a timely and efficient manner due to our depth of experience, working relationships with key governmental personnel, and thorough knowledge of state and local laws and policies. We have achieved beneficial settlements, in part because of our ability and reputation to successfully litigate unresolved issues. If an issue cannot be settled, we aggressively pursue the matter through the court process.

Representative Matters

  • TMW Enterprises Inc. v. Michigan Dept. of Treasury, Court of Appeals Docket No. 302870 (August 14, 2012, SBT LLC Tax Base) 
  • Reynolds Metals Company, LLC v. Michigan Dept. of Treasury, Court of Appeals Docket No. 300001 (March 20, 2012, SBT, Non-Unitary Gain)
  • Pfizer, Inc. v. Michigan Dept. of Treasury, Court of Appeals Docket No. 301632 (February 14, 2012, SBT, Royalty Income)
  • Uniloy Milacron USA, Inc. v. Michigan Dept. of Treasury, Court of Appeals Docket No. 300749 (January 27, 2012, SBT, Situs of Sales)
  • Comcast v. Michigan Dept. of Treasury, Court of Appeals Docket No. 293433 (June 9, 2011, Capital Acquisition Deduction)
  • Vestax Securities Corporation v. Michigan Dept. of Treasury, Michigan Supreme Court Docket No. 142535 (June 1, 2011, SBT, Nexus)
  • American Home Products v. Michigan Dept. of Treasury, Court of Appeals Docket No. 292344 (September 28, 2010, SBT Combined Return)
  • Newark Morning Ledger Co. v. Michigan Dept. of Treasury, Court of Appeals Docket No. 283723 (December 8, 2009, SBT Royalties)
  • Escanaba Paper Company v. Michigan Dept. of Treasury, Court of Appeals Docket No. 286144 (November 19, 2009, Use Tax Industrial Processing)
  • Aramark Service, Inc. v. Michigan Dept. of Treasury, Court of Appeals Docket No. 284267 (August 11, 2009, SBT Interest)
  • Alliance OBGYN v. Michigan Dept. of Treasury, Court of Appeals Docket No. 280125 (August 4, 2009, SBT Credit)
  • Betten Auto Center v. Michigan Dept. of Treasury, 478 Mich 864; 731 N.W.2d 424 (2007, Use Tax)
  • Central National-Gottesman, Inc. v. Michigan Dept. of Treasury, Court of Claims Case No. 06-15-MT (October 5, 2007, SBT Unitary)
  • WMS Gaming, Inc v. Michigan Dept. of Treasury, Court of Appeals Docket No. 269114 (February 27, 2007, Use Tax)
  • Chase Equipment Leasing Inc. v. Michigan Dept. of Treasury, Court of Appeals Docket No. 272281 (February 13, 2007, Use Tax)
  • Prudential Property & Casualty Ins Co and Prudential Ins Co v. Michigan Dept. of Treasury, Court of Appeals Docket Nos. 260203 and 260204 (September 19, 2006, Retaliatory Tax)
  • International Home Foods, Inc. v. Michigan Dept. of Treasury and Lenox, Inc. v Michigan Dept. of Treasury, 268 Mich App 356; 708 N.W.2d 711 (2005, SBT Nexus)
  • JW Hobbs Corp v. Michigan Dept. of Treasury, 268 Mich App 38; 706 N.W.2d 460 (2005, SBT Nexus)
  • Dana Corp v. Michigan Dept. of Treasury, 267 Mich App 690; 706 N.W.2d 204 (2005, SBT Capital Acquisition Deduction)
  • Brunswick Bowling v. Michigan Dept. of Treasury, 267 Mich App 682; 706 N.W.2d 30 (2005, Use Tax)
  • Fluor Enterprises, Inc v. Michigan Dept. of Treasury, 265 Mich App 711; 697 N.W.2d 539 (2005, SBT Apportionment)
  • Wolverine V, L. P., et al. v. Michigan Dept. of Treasury, 265 Mich App 455; 695 N.W.2d 92 (2005, SBT Casual Transaction), [267 Mich App 682; 706 NW2d 30 (2005, Use Tax)]
  • Manske, et al. v. Michigan Dept. of Treasury, 265 Mich App 455; 695 N.W.2d 92 (2005, SBT Casual Transaction)
  • Rayovac Corporation v. Michigan Dept. of Treasury, 264 Mich App 441; 691 N.W.2d 57 (2004, SBT Nexus)
  • Catalina Marketing v. Michigan Dept. of Treasury, 470 Mich 13; 678 N.W.2d 619 (2004, Use Tax)
  • TIG Insurance Co., Inc., v. Michigan Dept. of Treasury, 464 Mich 548; 629 N.W.2d 402 (2001, Retaliatory Tax)
  • Jefferson Smurfit Corporation v. Michigan Dept. of Treasury, 248 Mich App 271; 639 N.W.2d 269 (2001, SBT Capital Acquisition Deduction)
  • WPGP1, Inc. v. Michigan Dept. of Treasury, 240 Mich App 414; 612 N.W.2d 432 (2000, Use Tax)
  • World Book, Inc. v. Michigan Dept. of Treasury, 495 Mich 403; 590 N.W.2d 293 (1999, Use Tax)
  • MagneTek v. Michigan Dept. of Treasury, 221 Mich App 400; 562 N.W.2d 219 (1997, SBT Apportionment)
  • Auto-Owners Insurance Company v. Michigan Dept. of Treasury, 226 Mich App 618 (1997, SBT Credit)
  • Thiokol, Inc. and Akzo America, Inc. v. Michigan Dept. of Treasury, 76 F.3d 751 (1996, ERISA Preemption)
  • Kellogg Company v. Michigan Dept. of Treasury, 204 Mich App 489; 516 N.W.2d 108 (1994, Use Tax)
  • Taxpayer counsel to Cargill, Incorporated, et al., in Guardian Industries v. Michigan Dept. of Treasury, 198 Mich App 363; 499 N.W.2d 349 (1993, SBT Combined Return; Apportionment)
  • Montgomery Ward v. Michigan Dept. of Treasury, 191 Mich App 674; 478 N.W.2d 745 (1991, Taxpayer Rights)
  • Jackson District Library v. Jackson County, 428 Mich 371; 408 N.W.2d 801 (1987, Truth in Taxation)

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