Mark Yopp


Many employees continue to telecommute due to the COVID-19 outbreak.  As discussed in our previous blog post on state tax nexus and apportionment issues, out-of-state employers may need to consider whether a telecommuting employee’s activities could create nexus, exceed Public Law 86-272 protections, or impact the employer’s state income tax apportionment factor (particularly in states with a payroll factor or a sales factor where receipts are sourced based on cost of performance).

The Baker McKenzie State and Local Tax (SALT) Subpractice Group is presenting a series of short webinars to keep members of the SALT community abreast of recent developments in these less than certain times. We hope you will attend so we can stay connected as we address these issues together. The next session in the series, Where are We Now? Revisiting the COVID-19 Impact on State Tax, will take place on Wednesday, April 22 at…

Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions.  At this time, 40 states and Washington, D.C. have provided a corporate income tax filing and/or payment deadline extension.  Some of these states have conformed to the July 15 federal corporate income tax extension date, while others have extended to an earlier or later date.  Some states have also extended income tax…

Riot Games, Inc. (“Riot”) is the developer and publisher of League of Legends (“LoL”), a popular multiplayer online battle arena game.[1]  In LoL, two teams of five players each battle to destroy each other’s Nexus, or base.  Players control characters that have various different attacks and abilities.  Each team also has minions that stream towards the other team’s base, and each team attempts to protect their base by attacking other characters and pushing their own minions forward and stopping the other team’s minions from advancing.  In 2018, Riot had a version of the game called Nexus Blitz.  Although Riot hasn’t brought back Nexus Blitz since 2018, it has had to deal with another nexus attack from Washington State.