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Stephen Long

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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.

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, Coast to Coast Controversy Update, will take place on Wednesday, May 13 at 1:00 pm ET.  If you would…

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, 41 states and Washington, D.C. have provided a corporate income tax filing and/or payment deadline extension.  Most recently, Florida extended its May 1, 2020 corporate income tax deadlines to August 3, 2020 for filing and June 1, 2020 for payment.  Since the payment deadline is sooner than the filing deadline, the Florida Department of Revenue advised corporate taxpayers to submit payments based on their best estimate of the tax that would be due with the return.  Some states have also extended income tax deadlines for partnerships and other business entities and many states have extended individual income tax deadlines.