Counsel
Michael E. Porter
Michael Porter has more than 30 years of state and local tax experience, with a particular emphasis on Massachusetts tax issues.

Practice Focus

Michael Porter has more than 30 years of state and local tax experience, with a particular emphasis on Massachusetts tax issues. He advises clients on state income and sales and use tax matters, including contesting state tax assessments at the Massachusetts Appellate Tax Board and through all levels of the administrative appeal process. He also provides clients with general state tax advice.

Before joining Hemenway & Barnes, Michael led Deloitte’s Multistate Tax Practice in Boston and worked with the firm’s Washington National Tax Office. He was responsible for state tax implications associated with tax opinions, transactions, and restructurings. Prior thereto, Michael was a national partner at Arthur Andersen. He has also served as Deputy General Counsel at the Massachusetts Department of Revenue.

Representative Experience

  • Represented many corporations and individuals in resolving contested state tax assessments, including companies in the utility, biotechnology, medical, and technology industries.
  • Consulted with corporate and individual clients concerning a wide variety of state tax matters, including combined reporting, sales taxes, manufacturing status, transactions and domicile/residency.
  • Deloitte, Member, National Multistate Tax Symposium Advisory Board
  • Massachusetts Department of Revenue, Member, Advisory Council
  • Massachusetts Taxpayers Foundation, Trustee; Member, Tax Thought Leadership Committee
  • Boston Bar Association, Member; Member at-large, Tax Steering Committee; former Co-chair, State and Local Tax Committee
  • Massachusetts Bar Association
  • Frequent speaker on state taxation, including presentations before the Massachusetts Taxpayers Foundation, the Boston Bar Association and the National Deloitte Multistate Tax Symposium
  • Co-authored a number of articles in State Tax Notes, including articles on nexus issues arising from the use of in-state third party service providers, nexus for foreign companies doing business in the U.S., and federal and state tax conformity issues
  • Named to The Best Lawyers in America List
  • Deloitte – Sense of Partnership Award
  • JD, Suffolk University Law School
  • BA, Brandeis University (Psychology)
  • Massachusetts

Related News & Resources

News

Hemenway & Barnes Achieves National and Regional Recognition in 2026 Best Law Firms® Rankings

News

Law360 article features "How Hemenway & Barnes, Raines Feldman Beat Pa. ‘Jock Tax’"

News

Pennsylvania Supreme Court Rules “Jock Tax” Is Unconstitutional

"State tax laws and regulations are often nuanced and complex, posing potential pitfalls for the uninformed. Proactively addressing potential state tax implications is crucial to allow for strategic planning and informed decision-making."
— Michael Porter’s Comments on State Tax Law

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