Nexus Archives

Washington State’s Nexus Blitz Against Riot Games

April 15, 2020 By Mark Yopp 4 Mins Read

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.

State and Local Tax Responses to COVID-19: Relief for Employers With Telecommuting Employees

April 10, 2020 By Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Rob Galloway, Drew Hemmings, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka and Michael Tedesco 3 Mins Read

Many employees are now telecommuting due to the COVID-19 outbreak. In our previous blog post, we discussed employers’ potential withholding issues as a result of employees working remotely. In this blog post, we will discuss potential nexus and apportionment issues due to employees working remotely.

US: SALT Webinar Series

April 7, 2020 By Lindsay LaCava, Stephen Long and Nicole Ford 1 Min Read

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, State of Nexus, will take place on Wednesday, April 8 at 1:00 pm ET. If you would like to…

State and Local Tax Responses to COVID-19: States Grapple with CARES Act Conformity; Additional States Extend Tax Filing and Payment Deadlines; State Tax Tribunals Postpone Hearings

April 1, 2020 By Bobby Albaral, Ted Bots, Scott Brandman, Maria Eberle, Lindsay LaCava, Stephen Long, Mark Yopp, Nicole Ford, Dmitrii Gabrielov, Rob Galloway, Drew Hemmings, Jimmy Lucas, Trevor Mauck, Kelsey Muraoka and Michael Tedesco 9 Mins Read

States and local jurisdictions continue to grapple with novel tax issues in response to the COVID-19 outbreak. On Friday, March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), a $2 trillion federal stimulus package to provide fiscal relief in response to the COVID-19 outbreak. The CARES Act includes numerous tax relief provisions. States will need to consider whether, and how, they will conform to the federal provisions.