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Michael S. Kelley

Partner
+1.206.370.8044
Fax +1.206.623.7022
Both a CPA and Attorney, Michael leverages his 25 years of financial and legal experience in state and local tax planning, audit, litigation, and policy to meet his clients’ objectives. Mike serves technology, financial services, aerospace, energy, transportation, telecommunications, and retail clients from across our global platform. He focuses on indirect taxes, including sales tax and global VAT transactions, gross receipts, income taxes, telecommunication taxes, property tax, unclaimed property, and incentives and credits.

Mike is a recognized leader on state and local tax matters. He is a frequent speaker sharing his point of view on critical issues, such as apportionment, economic nexus, and digital services. He is also a leader in data center site selection and credits and incentives. Finally, Mike has deep expertise on Washington tax issues.

Professional Background

Prior to joining K&L Gates, Mike was the partner-in-charge of the Pacific Northwest State Tax Practice for PricewaterhouseCoopers LLP. He was also a Tax Partner at Preston Gates & Ellis LLP. Prior to that, Michael was a Senior Tax Manager with Deloitte & Touche LLP in Seattle and a State Tax Manager at the Boeing Company. Mike serves as a part-time instructor at the University of Washington Graduate Tax Program in State and Local Tax (1996 to present).

Achievements

In 2007, Mr. Kelley was named a “Rising Star” by Washington Law & Politics.

Professional/Civic Activities

  • Tax and Fiscal Policy Committee, Association of Washington Businesses
  • Washington State Society of CPA’s
  • State Tax Section, Washington State Bar

Speaking Engagements

  • “Managing Gross Receipts Taxes,” Council on State Taxation (“COST”) Annual Meeting, 2016
  • “Multi-State Tax Update,” Washington State Tax Conference, Washington State Society of CPAs, 2013
  • “Washington Legislative Update,” PricewaterhouseCoopers SALT Roundtable, 2013

Additional Information

  • Certified Public Accountant
  • Microsoft Corporation v. Dep’t. of Revenue, Thurston Cty Dkct. No. 99-2-01825-4 (Use Tax) 
  • Sprint International Communications, Inc. v. Dep’t. of Revenue, 154 Wash. App. 926, 226 P.3d 253, (2010) (Amicus Brief on Behalf of Microsoft Corporation) 
  • Sterling Realty Organization Company v. Dep’t. of Revenue, Wash. BTA No. 65366 (2007) 
  • Correctional Services Corp. v. Dep’t. of Revenue, Wash. BTA No. 63895 (2007) 
  • Woodland Park Zoological Society v. Dep’t. of Revenue, Wash. BTA No. 60726 (2005) 
  • In the Matter of the Appeal of Western Peterbilt, Inc., Seattle Hearing Examiner No. B-05-009 (2006) 
  • In the Matter of the Appeal of Speakeasy Incorporated, Seattle Hearing Examiner No. B-04-004 (2004) 
  • In the Matter of the Appeal of Passage Events & Promotions, Inc., Seattle Hearing Examiner No. B-04-001 (2004) 
  • 50 State Data Center Site Selection for Fortune 100 Technology Company 
  • Wash. Administrative Tax Appeal for New York-based Asset Manager (Apportionment) 
  • Wash. Administrative Tax Appeal for Satellite Radio Broadcaster (Apportionment) 
  • Wash. Administrative Tax Appeal for Fortune 100 Consumer Products Company (Use Tax) 
  • Wash. Administrative Tax Appeal for Railroad Company (Sales and Use Tax) 
  • Wash. Administrative Tax Appeal for Fortune 100 Aerospace Company (Research Credits)