Craig Fields

Craig Fields

Morrison & Foerster LLP

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Latest Publications


Michigan Court of Appeals Upholds the Constitutionality of the State’s Retroactive Repeal of the Multistate Tax Compact

The Michigan Court of Appeals affirmed the Court of Claims’ decisions in cases that challenged the constitutionality of Michigan’s purported retroactive repeal of the Multistate Tax Compact effective January 1, 2008. The...more

10/5/2015 - Appeals Multistate Tax Compact Repeal Retroactivity

New York State Tax Department Releases Draft Corporate Tax Nexus Regulations for Comment

On September 2, 2015, the New York State Department of Taxation and Finance released draft amendments to the Article 9-A corporate franchise tax regulations to address significant changes relating to statutory nexus under...more

9/9/2015 - Comment Period Corporate Taxes Economic Presence Nexus Franchise Taxes Proposed Amendments Tax Reform

Indiana DOR Finds Economic Nexus, Disregards UPS

The Indiana Department of Revenue recently concluded that a company that earned royalty income from licensing trademarks and trade names to two of its Indiana affiliates, and had no physical presence in the state, nonetheless...more

9/10/2014 - Corporate Taxes Department of Revenue Foreign Entities License Agreements Patents Reinsurance Royalties Trademarks UPS

State + Local Tax Insights -- Winter 2014

In This Issue: Ringing in the New Year: Issues from 2013 That Will Likely Impact 2014; Upcoming Speaking Engagements; Defending Against Penalties; and Dueling “Doing Business” Interstate-Commerce Exemptions:...more

1/15/2014 - Internet Taxation Interstate Commerce Penalties SALT State Taxes Tax Reform

New Jersey Throwout: Tax Court Amplifies Its No Dual Nexus Decision

The New Jersey Tax Court issued a written amplification of its bench decision in Lorillard Licensing Company LLC’s appeal that the Division of Taxation may not apply dual nexus standards for Throwout purposes. In...more

1/15/2014 - Nexus Tax Court Whirlpool

State + Local Tax Insights -- Fall 2013

In This Issue: “Occasional Sales” and Single Sales Factor Apportionment in California; Upcoming Speaking Engagements; State Taxation of Financial Institutions; Applying the True Object Test to Determine the Taxability...more

10/29/2013 - Apportionment Economic Presence Nexus Franchise Taxes SALT State Taxes

Economic Nexus Curtailed, Again

Introduction - In a period of 18 months, three state courts have refused to extend economic nexus approaches to the facts before them, despite prior decisions in those states that corporations without physical presence...more

10/21/2013 - Corporate Taxes Nexus

New Jersey Tax Court Issues Bench Ruling That Dual Nexus Standards Are Inappropriate In Applying Throwout

In response to numerous inquiries for copies of our Transcript of ruling and argument following our August 22, 2013 alert, of the New Jersey Tax Court’s bench ruling that the Division of Taxation may not apply dual nexus...more

9/12/2013 - Nexus State Taxes

‘Inherited’ Nexus And Other Extreme Nexus Theories

Nexus — whether a corporation has a sufficient connection such that it may be taxed by a state — is one of the most important issues in state tax. Various legal theories have been asserted (and are being asserted) to justify...more

7/15/2013 - Business Taxes Corporate Taxes Due Process Jurisdiction Nexus Sufficient Nexus

State and Local Tax Insights -- Winter 2013

In This Issue: Sales Tax Nexus Developments in California and Beyond: A Year in Review; Upcoming 2013 Speaking Engagements; Recent MoFo State + Local Taxpayer Victories; Exploring the Subject to Tax Exception to Addback...more

1/24/2013 - Amazon Internet Internet Retailers Sales & Use Tax

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