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Stephen Long

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Given the positive feedback from our weekly webinar series, the Baker McKenzie SALT Team is launching a monthly webinar that will cover coast-to-coast state and local tax developments. The purpose of this webinar is to keep you informed of updates and trends that may impact your business. Our first session will take place on Wednesday, July 8, 2020 from 1:00 – 2:00 pm ET. Presenters will include Lindsay LaCava, Stephen Long, Mike Shaikh, and Roman…

As the weather is heating up, the Texas tax front continues to bring hot and exciting developments in the Lone Star State.  Two of the latest updates usher in a change to the sourcing of local sales tax for certain internet sales and the end of Texas’s internet access tax. Internet Sales   The Texas Comptroller has adopted amended regulations under 34 Tex. Admin. Code § 3.34 relating to the location where an internet order is…

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, Handling a State Tax Controversy, will take place on Wednesday, June 10 at 1:00 pm ET.  If you would…

The Texas Court of Appeals recently issued a decision that applied market-based sourcing for services, despite the state’s statute that requires the sourcing of receipts to the location where the service is performed.  In Hegar v. Sirius XM Radio Inc., No. 03-18-00573-CV (Tex. App. Austin, 2020), the court narrowly defined the scope of “performance” as the final act that gets the service to the customer, thereby ignoring all of the costs that went into the performance and production of the service up to that point.  Such an application produces a result that equates to market-based sourcing.