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With 17 offices, from New York to Los Angeles and Seattle to Orlando, we live and work in communities all over the U.S., collaborating across locations, disciplines and even borders. Our experienced, highly ranked lawyers serve businesses wherever they are and wherever they want to go.

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Am Law 100 firm with practices in Business, Digital Assets and Data Management, Intellectual Property, Labor & Employment, Litigation and Tax.

Home | BakerHostetler

Fifth Circuit Strikes Down CTA Injunction, FinCEN Extends Deadline to Jan. 13, 2025

Bulls, Bears, and Blockchain™ – December 26, 2024

Blockchain Monitor

Weekly Blockchain Blog – December 23, 2024

What to Expect and How to Prepare: A Guide to Employing Foreign Workers in the Age of Trump

Mike served as former Pennsylvania Governor Tom Ridge’s Chief Tax Counsel, has been a partner in two ‘Big 4’ firms and is currently a professor of practice at Villanova University Law School Graduate Tax Program. This diverse background enables collaboration with his clients to examine various issues through legal, regulatory, policy, procedural, financial, reputational and academic lenses, leading to practical, goal-oriented solutions.

Mike has handled a broad range of tax issues and&nbsp;won significant victories in many state forums. From a sector perspective, he has a wealth of&nbsp;experience working with companies on both the regulated and non-regulated sides of the energy industry. Mike has also been actively involved in following, writing and speaking about the recent trends in adopting and proposing digital advertising taxes.

core/freeform

J.D., Villanova University School of Law, 1990

M.F.A., Carnegie Mellon University, 1981

B.M., Duquesne University, 1979, 

<ul>
<li>Registered Lobbyist, Pennsylvania</li>
</ul>


Philadelphia

Wilmington

Michael Semes Lectures at 2024 Philadelphia Tax Summit

Michael Semes Participates in 2024 IPT Credits & Incentives Symposium

John Lehrer, Michael Semes Present at TEI’s 79th Annual Conference

Michael Semes Quoted in Bloomberg Tax Article Regarding Passing of Tax Appeals, Cannabis Fix Bill

Michael Semes Comments on Pennsylvania Hospital Tax Exemption Suit

Michael Semes Discusses Recent Tax Court Decisions in Tax Notes Article

Michael Semes Teaches Unitary Business Principle at Introduction to State and Local Taxation

Michael Semes Provides Detail on <i>Zilka v. City of Philadelphia Tax Review Board</i> in Law360 Article

Mike Semes Authors Article on Pennsylvania’s Proposal to Increase Limit on NOLs

Michael Semes Comments on Pennsylvania’s Proposed Regulation to Define Apportionable Business Income in Law360 Article

Michael Semes Authors Article on California’s NOL Deduction Limit Proposal

BakerHostetler Sponsors Tax Executives Institute Seminar

Mike Semes Presents and Moderates at Second Annual Villanova SALT Forum

Mike Semes Authors Article on Solix Tax Refund Decision for Bloomberg Tax

Mike Semes Comments on Pennsylvania State Tax Reform Efforts in WHYY Article

Mike Semes Cautions California on Taxing Digital Advertising in Bloomberg Article

Michael Semes Comments on Pennsylvania Tax Bill SB 1051 in Bloomberg Article

Mike Semes Testifies Before Pennsylvania House Finance Committee

Mike Semes Backs Challenge to Philadelphia’s Tax Credit Policy in Zilka Case

Michael Semes Touts Fairness, Efficiency of Pennsylvania Tax Appeal Plan

Mike Semes Discusses Tangible Personal Property at NYU SALT Institute 2023

Mike Semes Authors Article for Tax Notes Regarding Maine Supreme Judicial Court and Express Scripts

Lehrer and Semes speak at tax credits, incentives symposium

Semes appears on Tax Notes Talk podcast

Semes and Sommer wrap up their analysis of Arizona ADP decision

Semes explains how to build state and local incentives in light of federal and state taxes

Major expansion of PA’s corporate tax base ahead, if bill pending in state Senate passes

Court decision that ‘canned software’ is taxable as tangible personal property raises questions, concerns

Dissenting justices in Michigan tax case accuse majority of allowing ‘money grab’

Mike Semes Explains Why Maryland’s Digital Tax Still Stands – For Now

Mike Semes Addresses ‘Astonishing’ Decision in ADP Transaction Privilege Tax Case

Mike Semes Moderates Judges Panel at State and Local Tax Forum

Michael Semes Comments on Maryland Digital Ad Tax

Mike Semes, Alexander Reid and Matthew Elkin Offer Insights for PA Nonprofits Following Pottstown Decision

Mike Semes Discusses Hot Topics in State and Local Tax

Mike Semes Quoted in Articles on Court Decision to Refund Tax Payments to Synthes

Mike Semes Authors Article on Tax Risks Related to Digital Goods Sales

Remote Work in Transition: Trends and Compliance Considerations

10th Annual Labor Relations and Employment Law Master Class Series

Mike Semes Authors Article for Sports Litigation Alert on Apportionment Rules

Mike Semes Quoted on Risks to Employers When Employees Secretly Work out of State

Mike Semes Tapped to Join Pennsylvania Governor-Elect Transition Committee

Mike Semes Authors Article on Property Tax Exemption for Wind Farms Credits

Mike Semes Says Advocates of Global Minimum Tax Should Reflect on U.S. Experience

Mike Semes Discusses State Tax Audits, Administrative Appeals and Adjudications

Matt Hunsaker, Ted Bernert, Mike Semes and Dave Ebersole Speak at COST Mid-West Regional State Tax Seminar

Mike Semes and Dave Ebersole Present Tax Update at Tax Club of Cleveland

Mike Semes Speaks About Proactively Managing Transfer Pricing Risk

Mike Semes Addresses Significance of Court Decision Preventing Pennsylvania from Pursuing Back Taxes from Certain Third-Party Sellers

Mike Semes Quoted on NY Tax Authority Draft Regulations to Tax Out-of-State Investors

Mike Semes Speaks at Pa. Chamber State Tax Reform Webinar

Corporations should analyze and model the impact of Pennsylvania’s recently enacted tax law changes

Mike Semes Speaks at PICPA Webcast

Mike Semes Quoted in Law360 ‘Cases to Watch’ Article

Mike Semes Quoted in Article about Massachusetts Supreme Court Ruling

Mike Semes Moderates Villanova Webinar on Taxing Remote Work

Amy Traub and Mike Semes Co-Author Article on Legal Implications of Remote Work

Mike Semes Calls Pennsylvania Attorney General’s Efforts Astute in Synthes Case

Mike Semes Quoted in Tax Notes Article

Employment Law Spotlight

Will states ‘come together’ to resolve remote work tax withholding issues … or will we continue ‘waiting here … on the long and winding road?’

Mike Semes Speaks at Virtual 2022 ABA/IPT Advanced Tax Seminars

Michael Semes Article Examines Unpredictability of State Tax Legislation

Mike Semes Article Examines Pennsylvania Ruling on NLC Limitations

Mike Semes Warns of Legal Risk to Employers with Out-of-State Remote Workers

Mike Semes Discusses Tax Risks of Worker Mobility

Mike Semes Article Reviews Recent Pennsylvania Tax Decision

Tax Withholding Policies in a Work-From-Home Environment

Morgan Holtman, Mike Semes Take Part in Webinar on M&A ‘Dirty Dozen’

Mike Semes Speaks on Expansion of Digital Advertising Taxes

Michael Semes Article Discusses States’ Approach to Tax Policy and the Digital Economy

Virtual Roundtable: Life Goes On In The Tax World

Mike Semes Quoted Regarding State Taxes and Digital Economy

Michael Semes Article Cited in Coverage of VoIP Sales Taxes

Everywhere Commerce: Top Strategies for Mitigating Risk

Mike Semes Discusses Challenges Faced by Companies with Remote Workers

The State Tax Show

A Step Backwards on Alternative Apportionment – Guest Mike Semes

Mike Semes Joins Discussion About Digital Advertising Taxes

Mike Semes Comments on Momentum for State Taxes on Digital Advertising

Michael Semes Article Discusses Digital Advertising Tax Bills Under Consideration in Massachusetts

Mike Semes Addresses Likely Challenge to New Maryland Tax on Digital Ads

Michael Semes Authors Article Examining Maryland’s Digital Advertising Gross Revenues Tax

Taxing Digital Advertising: A Roundtable Discussion

Tax Controversy and Litigation

State and Local Tax

Unclaimed Property

Advertising, Marketing and Digital Media

Industries

Energy

<ul>
<li>Served as Chief Counsel of the Pennsylvania Department of Revenue under former Governor Tom Ridge.</li>
<li>Drafted significant tax legislation and regulations.</li>
<li>Assists Fortune 500 clients in resolving significant state and local tax issues.</li>
<li>Negotiated hundreds of settlements and letter rulings in multiple states and argued numerous cases before administrative and judicial bodies.</li>
<li>Led a team of attorneys and professionals that delivered tax solutions to some of the world’s largest power producers, regulated energy delivery companies and water utilities.</li>
<li>Reported tax decisions in Michigan, Pennsylvania and New Jersey, with outcomes that were favorable to the clients.</li>
<li>Represented Pennsylvania utility in Public Utility Realty Tax Act dispute regarding the definition of “cost” in which the Pennsylvania Supreme Court awarded the taxpayer a $55.7 million refund.</li>
<li>Represented Pennsylvania bank in matter involving the calculation of the surviving bank’s Bank Shares Tax base following its acquisition of another bank. The Commonwealth Court held in favor of the bank that the statute violated the Uniformity Clause.</li>
<li>Represented privately held oil and gas company at the Michigan Tax Tribunal in challenging the Department’s assessment of Michigan Business Tax (MBT). The Tribunal ruled that the client was permitted to deduct its depletion allowance from its MBT income, which eliminated the Department’s assessment and granted client a refund.</li>
<li>Represented out-of-state software licensor in a dispute over whether the licensor was subject to New Jersey Corporate Business Tax (CBT). The New Jersey Tax Court held that because New Jersey sales tax law defined canned software to be tangible personal property that Public Law 86-272 (15 U.S.C. § 381) precluded the Division of Taxation from subjecting the licensor to CBT.</li>
</ul>


Michael J. Semes

Michael J. Semes

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