Published works by Michael Bowen

Published works

• Not-So-Sweet Home: Alabama Lawsuit Risks Constitutional Challenges to the State’s Sales/Use Tax Regime

  SALT Insights · August 25, 2025

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• A “Source” of Consternation? The Taxation of Telecommunications Companies in Florida

  SALT Insights · April 11, 2025

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• It’s None of My Business! Arkansas Court Rules on Business v. Non-Business Income Distinction

  SALT Insights · March 26, 2025

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• Word Play: The Curious Case of Economic Nexus Legislation in Florida

  SALT Insights · March 22, 2021

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• Kansas Surprises By Removing Nexus Thresholds and Seeks to Create Rebirth of “Slightest Presence” Nexus

  SALT Insights · August 29, 2019

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• New Hampshire Passes Anti-Wayfair Remote Tax Legislation

  SALT Insights · August 15, 2019

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• Arizona v. California: A Clear Case of “Passive Aggressiveness” in the State Taxation of Nonresidents

  SALT Insights · July 30, 2019

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• Nothing to See Here? – Kaestner Trust Decision Leaves Many Unanswered Questions

  SALT Insights · June 26, 2019

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• Notable Changes to Florida Tax Law

  SALT Insights · June 25, 2019

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• A Case of History Repeating Itself: State Taxation of Transportation Related Companies

  SALT Insights · May 14, 2019

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• Annie Get Your Gun: Wayfair and the Unresolved Ambiguities of Sales Tax Nexus

  SALT Insights · April 10, 2019

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• You Can’t Touch This: Sale of Partnership Interest by Nonresident Corporate Partner Deemed Subject to NYC Tax Despite Lack of Unitary Business

  SALT Insights · April 7, 2019

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• Tempest in a Teapot? The Due Process Clause Implications of Kaestner Trust

  SALT Insights · February 13, 2019

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• SCOTUS Rejects Physical Presence Rule in Wayfair

  SALT Insights · June 21, 2018

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• It’s Like Déjà Vu, All Over Again: Wayfair and the Evolution of Commerce

  SALT Insights · January 25, 2018

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• “It’s Not You, It’s Me” – Agilent Technologies and the Inclusion of Foreign Holding Companies in Combined Corporate Income Tax Returns

  SALT Insights · December 6, 2017

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• Risky Business? – South Dakota v. Wayfair, Inc. Sets Stage for SCOTUS Review of Physical Presence Requirement for Sales and Use Taxes

  SALT Insights · September 19, 2017

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• Where’s My Sales? – Sourcing Sales Receipts for Ohio CAT Purposes

  SALT Insights · August 29, 2017

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• Cutting the Cord: The Constitutionality of Trailing Nexus for Sales and Use Taxes

  SALT Insights · July 23, 2017

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• Does One “Wrong” Make Two “Rights”? – The Demise of the Board of Equalization Results in Sweeping Changes in California

  SALT Insights · June 24, 2017

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• Transfer Pricing Agreements in State Tax Planning

  SALT Insights · June 20, 2017

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• Back to the Future – Is there a Limit on the Retroactive Effect of State Tax Laws?

  SALT Insights · May 24, 2017

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• Avnet and the Rise of “Passive Nexus” in Washington

  SALT Insights · May 12, 2017

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• “Cookie Monster” Nexus and the Expanding Reach of the State Taxing Authorities

  SALT Insights · May 2, 2017

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

  SALT Insights · April 18, 2017

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