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California Taxpayers Must Report Unclaimed Property Filing History

USA - March 2 2022 Beginning for tax year 2021, California will require businesses that file certain California tax returns to report their California unclaimed…

Theodore (Ted) R. Bots, Mike Shaikh

“Primary Function” Test Limits the Scope of Information Services for New York Sales Tax Purposes

USA - January 3 2022 In Matter of LendingTree Inc., DTA No. 829714 (N.Y. Div. Tax App. ALJ Div. Dec. 9, 2021), a New York administrative law judge (“ALJ”) found that the…

Partial Holder Win in Delaware’s Unclaimed Property Audit Procedure May Impact Exempt Property

USA - December 2 2021 In Siemens USA Holdings Inc. v. Geisenberger, No. 20-2991 (3d Cir. 2021), the Third Circuit found that the District Court erred (1) in holding that…

Mark W. Yopp

United States: SALT Savvy - Coast to Coast SALT | Update 7

USA - April 13 2021 On 7 April 2021, the Baker McKenzie State and Local Tax (SALT) Subpractice Group covered the latest…

Theodore (Ted) R. Bots, Lindsay LaCava

New York State Issues Personal Income Tax Sourcing Guidance for Nonresident Employees Telecommuting Due to COVID-19 Pandemic

USA - October 28 2020 The New York State Department of Taxation and Finance (“Department”) recently published guidance stating that a nonresident’s income will be sourced…

Maria Eberle, Nicole Ford, Dmitrii Gabrielov, Lindsay LaCava, David Pope, Michael C. Tedesco, Mark W. Yopp