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David Andrew Hemmings Baker McKenzie

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Texas Tax Amnesty Program Kicks Off May 1st

USA - May 2 2018 The Texas Comptroller of Public Accounts (the “Comptroller”) will initiate the Texas Tax Amnesty Program (the “Program”) this week. The Program will...

Stephen W. Long.


The Fate of the Physical Presence Nexus Standard

USA - February 23 2018 Just over a month ago, the U.S. Supreme Court surprised many in the state tax community when it announced that it granted certiorari in South Dakota v...

John Paek.


Massachusetts Promulgates Controversial Remote Vendor Nexus Regulation; Virginia E-Commerce Retailer Files Suit Protesting Constitutional Overreach

USA - October 30 2017 On September 22, 2017, the Massachusetts Department of Revenue (the “Department”) officially promulgated a remote vendor sales tax nexus regulation...

Stephen W. Long.


The Court of Appeals of Iowa Rules An Out-of-State Intangible Holding Company Was Not Doing Business In Iowa

USA - July 17 2017 On May 3, 2017, in Romantix Holdings Inc. v. the Iowa Dept. of Revenue, the Court of Appeals of Iowa affirmed the Iowa Department of Revenue’s (the...

Maria Eberle.


The Delaware Secretary of State Releases the Final Version of its Estimation Regulations With No Substantive Changes

USA - July 17 2017 The Delaware Secretary of State recently finalized its estimation regulations without any substantive change to Delaware’s proposed estimation...

Matthew S. Mock.