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E-Commerce Businesses Beware: The MTC Is Coming for Your PL 86-272 Protection

In August, the member states of the Multistate Tax Commission (MTC) voted unanimously to formally adopt revisions to its “Statement of Information Concerning Practices of Multistate Tax Commission and Supporting States Under...more

States Issue Guidance Concerning Effect of Telecommuting on Wage Withholding Requirements

Nationwide stay-at-home orders issued in response to the COVID-19 pandemic may impact withholding requirements for multistate employers. Employers are generally required to withhold income tax from wages of employees based...more

Will Telecommuting Due to COVID-19 Trigger State Income Tax Nexus?

As businesses cope with a variety of unique challenges as a result of nationwide “stay-at-home” orders, one emerging concern facing multi-state businesses is whether employees telecommuting from a neighboring state will...more

Federal Tax Reform and Minnesota Tax Policy: A Preliminary Guide to Conformity

Since the enactment of the Tax Cuts and Jobs Act (TCJA), Minnesota’s Department of Revenue (DOR) has been analyzing what the TCJA will mean for Minnesota. The TCJA marks the most significant changes to the Internal Revenue...more

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