Michele Borens advises her clients, many of whom are impacted by taxation in the digital economy, in strategic state and local tax planning. She also defends them in litigation regarding state income and sales tax assessments.
With comprehensive knowledge of individual state tax policies, Michele provides strategic advice on multistate strategies and planning, state-specific tax reductions, transactional planning and reverse income tax reviews. She helps corporate clients reorganize and restructure their projects and advises on travel and business operation expansion into particular states. Michele also represents and defends clients, many of whom operate in the e-commerce and telecommunications industries, in controversy and tax matters, including state tax nexus issues. Michele represents clients nationwide, and has worked extensively with companies that have litigation in Maryland regarding intangible holding companies.
Before joining the firm, Michele was a manager with PricewaterhouseCoopers LLP in the State and Local Tax Services group. Her practice included advising clients on state and local tax issues associated with corporate reorganization and restructuring, negotiating and securing state credits and incentives, and advising on state tax refund and planning opportunities. Her clients operated in numerous industries including construction, biotechnology, government contracting, health care, law and hospitality.
Client Tools
•Marketplace Tax
Awards and Rankings
Recognized by The Legal 500 United States in the area of tax: international (2017-2019) and U.S. taxes: non-contentious (2018-2019)
Experience
The time I spend litigating cases is exciting and rewarding. I enjoy advocating and defending my clients’ positions on cutting-edge state tax issues like nexus in the digital economy.
News
In the News
States, Int'l Gov'ts Can Lean On Each Other For Digital Taxes (August 27, 2019)
Law360
Eversheds Sutherland Partners Robb Chase and Michele Borens are quoted in this Law360 article discussing what digital taxation may look like and the work plan released by the Organization for ...
Scoreboards Are Fun...Even If They Are About Taxes (April 20, 2016)
Tax Analysts
This article published by Tax Analysts focuses on the release of Sutherland’s SALT Scoreboard, a quarterly publication that tracks significant state tax litigation and controversy developments and ...
Chicago Delays Lease Tax Implementation for Cloud Computing (August 17, 2015)
State Tax Notes and State Tax Today
Partner Michele Borens is quoted in State Tax Notes and State Tax Today articles regarding the Chicago Department of Finance recently delaying its effective date of its lease transaction tax to ...
New York Provides Guidance on Cloud Computing Infrastructure as a Service (May 15, 2015)
State Tax Today
Partner Michele Borens is quoted in a State Tax Today article regarding the New York Department of Taxation and Finance recently releasing an advisory opinion that a technology company’s cloud-based ...
Supreme Court Holds TIA Is Not a Bar in DMA Case (March 4, 2015)
Tax Notes Today and State Tax Notes
Partner Michele Borens is quoted in articles for Tax Notes Today and State Tax Notes regarding the U.S. Supreme Court decision in Direct Marketing Association v. Brohl, which ruled that the Tax ...
Michigan Court of Claims Again Holds Online Research Tool Isn't Taxable (December 3, 2014)
State Tax Today and State Tax Notes
Partner Michele Borens is quoted in articles for State Tax Today and State Tax Notes regarding the Michigan Court of Claims’ decision in Rehmann Robson & Co. PC v. Department of Treasury, which ruled ...
Press Releases
19 Eversheds Sutherland Practice Areas, 87 Attorneys Named Among Nation’s Best in 2019 Legal 500 United States (June 10, 2019)
Eversheds Sutherland is pleased to announce that 19 practice areas and 87 attorneys have been recognized in the 2019 edition of The Legal 500 United States, a comprehensive survey of legal service ...
18 Eversheds Sutherland Practice Areas, 68 Attorneys Named Among Nation’s Best in 2018 Legal 500 United States (May 30, 2018)
Eversheds Sutherland (US) LLP is pleased to announce that 18 practice areas and 68 attorneys have been recognized in the 2018 edition of The Legal 500 United States, a comprehensive survey of legal ...
19 Eversheds Sutherland (US) Practice Areas, 58 Attorneys Named Among Nation’s Best in 2017 Legal 500 United States (May 31, 2017)
Eversheds Sutherland (US) LLP is pleased to announce that 19 practice areas and 58 attorneys have been ranked in the 2017 edition of The Legal 500 United States. Legal 500 is a comprehensive survey ...
Sutherland SALT Launches “SALT Scoreboard” Publication (April 7, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm’s State and Local Tax (SALT) practice has launched the “SALT Scoreboard,” a quarterly publication that ...
Eversheds Sutherland Releases New Enhancements for Innovative State and Local Tax (SALT) App (April 5, 2016)
Eversheds Sutherland (US) LLP is pleased to announce several new enhancements to the Eversheds Sutherland SALT Shaker app. These improvements give users more options to customize and search content, ...
Eversheds Sutherland’s Innovative State and Local Tax App Now Available for Windows Phone (April 10, 2014)
Sutherland Asbill & Brennan LLP announced today the release of the Sutherland SALT Shaker app for Windows Phone. The app alerts users to important state and local tax (SALT) developments and enables ...
Sutherland Asbill & Brennan LLP Launches Innovative State and Local Tax App For iPhone and Android (November 5, 2013)
Sutherland Asbill & Brennan LLP announced today the release of its new Sutherland SALT Shaker app for iPhone and Android. The app alerts users to important state and local tax (SALT) developments and ...
Presentations
Despite the increasing possibility of congressional state tax nexus legislation, the U.S. Supreme Court should consider that none of the proposed bills comprehensively apply to all state taxes, all industries and all states. The enactment of one or more of the proposed federal bills will not end the need for one or more Court cases that will help define further the meaning of substantial nexus and minimum contacts.
Presentations
Stuck in the middle again - Latest developments in online marketplace litigation (April 15, 2020)
The majority of states have passed legislation to require marketplace facilitators to collect and remit the state’s sales tax. These states are becoming more aggressive in targeting marketplaces and ...
Behind the eight ball - A look at the present state of marketplace laws and a glimpse into the future (March 18, 2020)
Join our webcast for an overview of sales and use tax laws imposed on marketplaces. Nearly every state has enacted a marketplace collection statute, but there are many variations. This webcast will ...
Feelin Salty? State and Local Tax Controversy Update (February 21, 2020)
UW-TEI Tax Seminar
Eversheds Sutherland Partners Michele Borens and Jeffrey Friedman present Feelin Salty? State and Local Tax Controversy Update at the UW-TEI Tax Seminar on February 21, 2020, in Seattle, Washington.
Multistate Tax Update (December 10, 2019)
TEI Richmond Chapter training
Eversheds Sutherland Partners Michele Borens and Jeffrey Friedman present Multistate Tax Update at the TEI Richmond Chapter training on December 10, 2019, in Richmond, Virginia.
Discussion of National State Tax Cases, Issues and Policy Matters (December 4, 2019)
COST Pacific Northwest Regional State Tax Seminar
Eversheds Sutherland Partners Michele Borens and Jeff Friedman present Discussion of National State Tax Cases, Issues and Policy Matters at the COST Pacific Northwest Regional State Tax Seminar on ...
Sales & Use Tax Developments Every Company Should be Following (December 4, 2019)
COST Pacific Northwest Regional State Tax Seminar
Eversheds Sutherland Partners Michele Borens and Ted Friedman present Sales & Use Tax Developments Every Company Should be Following at the COST Pacific Northwest Regional State Tax Seminar on ...
Intersection of US & International Rules (November 12, 2019)
Marketplace Luncheon
Eversheds Sutherland US Partners Michele Borens and Jeffrey Friedman and UK Partners Ben Jones and Giles Salmond present “Intersection of US & International Rules” at the Marketplace Luncheon on ...
2019 Legislative Roundup: What Are the States Doing + Recent Developments (September 18, 2019)
TEI Seattle Chapter Meeting
Eversheds Sutherland Partners Michele Borens and Jeffrey Friedman present 2019 Legislative Roundup: What Are the States Doing + Recent Developments at the TEI Seattle Chapter Meeting on September ...
Technology - Constantly Evolving - Changing Everything (July 23, 2019)
COST State and Local Tax Workshop for Technology Companies
Eversheds Sutherland Partner Michele Borens presents Technology - Constantly Evolving - Changing Everything at the COST State and Local Tax Workshop for Technology Companies on July 23, 2019, in ...
2019 Litigation and Legislative Roundup (June 25, 2019)
TEI Silicon Valley Federal Tax Day
Eversheds Sutherland Partners Jeff Friedman and Michele Borens present 2019 Litigation and Legislative Roundup at the TEI Silicon Valley Federal Tax Day on June 25, 2019, in Silicon Valley, California.
Publications
Because of mounting pressures on businesses regarding tax collection and payment, there is a need and desire for additional nexus guidance, and it is long overdue.
Legal Alerts
Louisiana Legislature passes Marketplace Collection Bill (May 28, 2020)
On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they ...
MTC 2020 spring committee meetings (April 23, 2020)
For the first time in its history, the Multistate Tax Commission (MTC) held its 2020 Spring Committee Meetings via teleconference in lieu of the in-person meetings originally scheduled to take place ...
MTC spring committee meetings - executive committee (April 23, 2020)
On April 23, 2020, the Multistate Tax Commission (MTC), as part of its 2020 Spring Committee Meetings, held a meeting of its Executive Committee by teleconference. Over the prior two days, the MTC ...
Down a rabbit hole: New Jersey regulations provide guidance on GILTI and FDII apportionment (April 22, 2020)
The New Jersey Division of Taxation (Division) quietly issued special regulations addressing the inclusion and apportionment of global intangible low-taxed income (GILTI) and foreign-derived ...
COVID-19 telework triggers state tax withholding guidance (April 20, 2020)
COVID-19 telework triggers state tax withholding guidance
With the majority of the nation facing limitations on business travel and mandatory stay-at-home orders, states and localities are beginning to issue guidance on the impact that COVID-19 disruptions ...
Inside California’s Office of Tax Appeals (April 13, 2020)
The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial ...
New York budget bill passes legislature (April 7, 2020)
The New York Legislature has approved budget legislation for the Fiscal Year 2021 (the Budget Bill). Consistent with Governor Andrew Cuomo’s earlier promises, the Budget Bill does not contain ...
Texas Trifecta - Texas Supreme Court issues three decisions on cost of goods sold deductions (April 6, 2020)
On Friday, April 3 the Texas Supreme Court issued three decisions addressing the availability and scope of the cost of goods sold, or “COGS,” deduction. Hegar v. American Multi-Cinema Inc. The ...
TCJA’s NOL limitations rolled back in congressional COVID-19 response (April 3, 2020)
On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). Passed in response to the economic repercussions of the COVID-19 pandemic, the ...
Eversheds Sutherland files an amicus curiae brief on behalf of COST (April 3, 2020)
Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on an important issue as to whether a California imposition of certain local ...
Articles
More Twists and Turns May Follow in Use Tax Dispute (March 6, 2015)
Law360
On March 3, the U.S. Supreme Court unanimously held in Direct Marketing Association v. Brohl that the Tax Injunction Act (TIA) does not bar Direct Marketing Association’s federal lawsuit against ...
State Tax Nexus Case Study: Taxation of Foreign E-Book Sellers (August 22, 2014)
Bloomberg BNA: Tax Management Weekly State Tax Report
In their article for Bloomberg BNA, “State Tax Nexus Case Study: Taxation of Foreign E-Book Sellers,” Sutherland tax attorneys Jeffrey Friedman, Michele Borens and Timothy Gustafson discuss state tax ...
A Pinch of SALT: Watching the Sun Set on Washington State R&D Tax Incentives (August 11, 2014)
State Tax Notes
Earlier this year, the Washington Legislature adjourned without passing an extension of the state’s high-technology research and development tax incentives. In this edition of A Pinch of SALT, ...
A Pinch of SALT: 20 Years of Ambiguity in Addback Statutes (October 28, 2013)
State Tax Notes
Following in the footsteps of Ohio more than 20 years ago, more than 20 states have enacted addback statutes, which generally limit taxpayers from reducing their state income tax liability by ...
A Pinch of SALT: The Supreme Court Should Accept a Nexus Case - Part II (September 3, 2012)
Reprinted with permission from State Tax Notes
The Major League of Settlements: How to Pitch a Perfect Settlement (November 7, 2011)
Reprinted with permission State Tax Notes
A Pinch of SALT: D.C.'s Attempt to Force Remote Sellers to Collect Sales Tax (July 11, 2011)
Reprinted with permission from State Tax Notes
A Pinch of SALT: California FTB’s Interested Parties Process Offers Taxpayers a Voice (February 7, 2011)
Reprinted with permission State Tax Notes
A Pinch of SALT: Understanding California’s New Apportionment Regime (December 6, 2010)
Reprinted with permission State Tax Notes
A Pinch of SALT: Applying P.L. 86-272 In a Modern Economy (July 5, 2010)
Reprinted with permission from State Tax Notes
Newsletters
Eversheds Sutherland SALT Scoreboard (Quarter 1, 2020)
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2020. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Eversheds Sutherland SALT Scoreboard (Quarter 4, 2019)
This is the final 2019 edition of the Eversheds Sutherland SALT Scoreboard. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Eversheds Sutherland SALT Scoreboard (Quarter 3, 2019)
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Eversheds Sutherland SALT Scoreboard (Quarter 2, 2019)
This is the second quarter edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and ...
Eversheds Sutherland SALT Scoreboard (Quarter 1, 2019)
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...
Eversheds Sutherland SALT Scoreboard (Quarter 4, 2018)
This is the twelfth edition of the Eversheds Sutherland SALT Scoreboard, and the last edition from 2018. Since 2016, Eversheds Sutherland has tallied the results of what we deem to be significant ...
Eversheds Sutherland SALT Scoreboard (Quarter 3, 2018)
This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...
Eversheds Sutherland SALT Scoreboard (Quarter 2, 2018)
This is the tenth edition of the Eversheds Sutherland SALT Scoreboard, and the second edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...
Eversheds Sutherland SALT Scoreboard (Quarter 1, 2018)
This is the ninth edition of the Eversheds Sutherland SALT Scoreboard, and the first of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...
Eversheds Sutherland SALT Scoreboard (Quarter 4, 2017)
This is the fourth quarter and year-end wrap-up of the 2017 Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and ...
