Michael M. Giovannini

• Provided sales and use tax planning and advice for a national mobile phone insurance provider.
• Represented major national retailers and service providers in various multistate unclaimed property audits.
• Provided planning and advice for the restructuring of national companies' gift card programs.
• Negotiated voluntary disclosure agreements for income, sales and use taxes with multiple state revenue departments.

Michael Giovannini is a partner with Alston & Bird’s State & Local Tax Team, focusing his practice on advising clients regarding all aspects of state and local tax and unclaimed property law. Michael concentrates on complex sales, use and corporate income tax issues and providing practical planning services for various state and local tax issues, with an emphasis on the sales and use tax issues associated with online sales, cloud computing and digital goods. He has significant experience advising clients regarding apportionment, nexus and unitary business principles. Michael also has experience representing clients in disputes with state revenue departments at both the administrative and judicial levels, as well as in multistate voluntary disclosure agreement initiatives.

Michael is a member of Alston & Bird’s Unclaimed Property Team, providing comprehensive advice and guidance to clients regarding multistate unclaimed property planning issues and representing clients in unclaimed property audits and state voluntary disclosure agreements. Michael’s unclaimed property practice includes extensive experience with gift card laws and the structuring of gift card programs, unclaimed property issues, consumer protection and other areas of regulation. Michael has represented regional and national banks and financial services companies.

He is a regular contributor to the Alston & Bird Tax Blog as well as various national publications, and he frequently speaks at local, regional and national tax and unclaimed property conferences.

Bar Admissions

• Georgia
• North Carolina

Education

• Wake Forest University (J.D., 2009)
• Furman University (B.A., 2006)