In This Issue

2 SALT Pet of the Month; 5 Professor Hellerstein’s Office Hours; 9 California Screaming; and 9 Policy Wonk.

Sub Articles: A Swing and a Miss: Maryland Court Defines “Final” for Purposes of Statute of Limitations Following Baseball Team Owner’s Federal Audit; Pfizer Easily Wins on Appeal in the Wolverine State; City of Des Moines and Residents in ROW over Franchise Fees; SALT PET OF THE MONTH; Michigan Court of Appeals Finds Drop-Shipped Sales Are Sourced for SBT Purposes Based on Delivery Location; Massachusetts Greases the Skids for Lubricant Manufacturer to Use Single Sales Factor; Washington B&O Tax Nexus Stinks: Attributional to Economic; Iowa and Kansas: Remote Access to Software is Not Taxable . . . Or Is It?; When Do Independent Contractors’ Activities Deprive a Taxpayer of Public Law 86-272’s Immunity? Ann Sacks and Its Implications; CALIFORNIA SCREAMING: We Know Where You Live: California’s Billing Address Sourcing; and, Market Sourcing Merry-Go-Round.