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David Andrew Hemmings Baker McKenzie

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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 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.


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.


Technical Correction to Delaware’s Unclaimed Property Overhaul Legislation Includes Extension of Time to Convert an Audit to a Voluntary Disclosure Agreement

USA - July 11 2017 On June 29, 2017, the Delaware Governor signed a technical correction bill (“SB 79”) to the State’s unclaimed property overhaul legislation (“SB 13”)...

Matthew S. Mock.


The New California - Tax Administration and Appeals Agencies Revamped

USA - June 28 2017 Major reform is coming to the way California administers its tax laws. On June 27, 2017, the Taxpayer Transparency and Fairness Act of 2017 (A.B. 102...

John Paek.