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Illinois Supreme Court invalidates state's click-through nexus law

USA - January 7 2014 In Performance Marketing Ass'n v. Hamer, 2013 IL 114496 (10/18/2013), the Illinois Supreme Court invalidated Illinois' recently-enacted…

Derek Love

A real game changer?: Temple-Inland v. Cook and the future of unclaimed property in Delaware

USA - January 5 2015 On May 21, 2014, Temple-Inland, Inc. ("Temple-Inland") filed a complaint in the US District Court for the District of Delaware seeking injunctive and…

John Paek, Michael C. Tedesco

The end of certainty in Illinois local sales tax sourcing

USA - January 7 2014 On November 21, 2013, in Hartney Fuel Oil Co. v. Hamer, the Illinois Supreme Court invalidated an Illinois Department of Revenue ("Department")…

The New Norm For Abandoned and Unclaimed Property in Delaware

USA - October 23 2017 Since the beginning of 2017, Delaware’s abandoned and unclaimed property law has undergone continuous statutory and regulatory changes, e.g., the…

Laura Grace Mezher

Delaware Proposes Unclaimed Property Legislation

USA - January 17 2017 On January 12, 2017, significant unclaimed property legislation, SB13, was introduced in the Delaware General Assembly. If enacted, which appears…