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Corporate Counsel State Taxes

Foley & Lardner LLP

Overcomplicating Overtime: How Employers Need to Assess the One Big Beautiful Bill’s Overtime Tax Changes

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One of the fastest trending topics in the employment and taxation blogosphere in recent weeks has been the passage of the One Big Beautiful Bill Act (OBBBA), which, among other provisions, allows for a tax deduction of up to...more

Fisher Phillips

Employer Cheat Sheet for Workplace Laws Taking Effect July 1

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Most employers are prepared for new laws at the start of each year – but did you know that a heap of new workplace laws take effect at the halfway point? Here’s your employer cheat sheet to prepare for July 1 effective dates…...more

Morrison & Foerster LLP

True Facts About False Claims: MoFo's FCA Newsletter - April 2025

Designed for busy in-house counsel and compliance professionals, this newsletter seeks to bring you up to speed on key federal and state False Claims Act (FCA) developments, with links to primary resources. Each quarter,...more

DarrowEverett LLP

Massachusetts Court Decision Could Spark State Tax Crackdown Nationwide

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Founders and executives with equity compensation need to be prepared for state tax exposure, even in states where they do not live. In a landmark decision that reverberates beyond Massachusetts, the Massachusetts Appeals...more

Holland & Knight LLP

IRS, State of California Offer Tax Relief for Wildfire-Impacted Taxpayers in Los Angeles County

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In response to a Federal Emergency Management Agency (FEMA) declaration on the Los Angeles wildfires, the IRS on Jan. 10, 2025, issued a news release, IR-2025-10, which postpones certain tax-filing and tax-payment deadlines...more

Nossaman LLP

Federal and California Tax Agencies Announce Relief Measures for Storm-Impacted Taxpayers

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Federal and California tax agencies have announced several relief measures for taxpayers affected by the storms that started shortly before New Year’s Eve and ended (for the time being) on Martin Luther King Jr. Day. Natural...more

Buckingham, Doolittle & Burroughs, LLC

Out-of-State Remote Workers may Create Substantial Nexus as COVID-19 Protections Expire

In response to the COVID-19 pandemic, as work-from-home became the norm, many states provided safe harbors such that remote workers teleworking in the state would not create nexus for corporate income tax and sales / use tax...more

Husch Blackwell LLP

One Year Later: Compliance Guide For Employers With A WFH Workforce

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On January 20, 2020, the first case of COVID-19 in the United States was confirmed in Washington state. By March, many employers began sending their workers home on what was expected to be a temporary basis. Almost one year...more

Orrick - Employment Law and Litigation

Another Cost of COVID-19 Remote Work – States Want their Cut of Payroll Taxes

Many employers now have employees who have shifted from working in the employer’s office to working remotely from home as a result of the COVID-19 pandemic. ...more

Bowditch & Dewey

New Hampshire Sues Massachusetts Over State Income Taxes for Remote Work

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Massachusetts employers and their employees who work out of state can add state income tax to their list of uncertainties caused by the COVID-19 pandemic. On October 16, 2020, the Massachusetts Department of Revenue issued a...more

Baker Donelson

Navigating COVID-19: Tax Nexus, Withholding Taxes, and State Unemployment Taxes

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COVID-19 has caused many companies to introduce or expand a remote work policy for employees, either in a temporary capacity or in a more permanent one. With a large number of companies' employees working remotely, several...more

Ballard Spahr LLP

Remote Work During COVID-19 Crisis Raises State Tax Nexus Issues for Employers

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With many employees forced to work from home due to business and office closures, among myriad other concerns, employers may be forced to confront state tax issues, particularly when employees work in states or local...more

BakerHostetler

Have You Thought About ... How the COVID-19 Pandemic Impacts Your State and Local Tax Posture Now that Employees are Conducting...

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Background. The COVID-19 pandemic has caused many employers to ask – or require – employees to work from home. ...more

Kilpatrick

A Range Of State Responses After Wayfair

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Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Akerman LLP

Risky Business: Sales Tax Case Sets The Stage For SCOTUS Showdown

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It has long been the law of the land that a taxpayer must have a discernable physical presence in a state before it can be required to collect and remit sales and use taxes. The U.S. Supreme Court reaffirmed this...more

Troutman Pepper Locke

Massachusetts Department of Revenue Adopts a Novel Administrative Position Requiring Large Out-of-State Internet Vendors To...

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According to new Directive 17-1 issued by the Massachusetts Department of Revenue, beginning July 1, 2017, all out-of-state internet vendors that in the prior taxable year had greater than $500,000 in Massachusetts sales and...more

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