State AG Pulse | An Early Peek At the 2026 State AG Elections
Nonprofit Quick Tips: State Filings in Alabama and Arkansas
4 Key Takeaways | NY Sales Tax on Cloud-Based Document Management Services
5 Key Takeaways | SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Company Transactions
3 Key Takeaways | Update on Chicagoland Local Taxes
4 Key Takeaways | New York Tax Developments
5 Key Takeaways | Income Tax Jeopardy! A Potpourri of Hot Topics
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
5 Key Takeaways | State Sales Tax in 2024: What Every Retailer Needs to Know
The Buzz, An Economic Development Podcast | Episode 82: Burnie and Kara
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
4 Key Takeaways | Mid-Year Tax Update
Maryland's Controversial Tax on Digital Advertising Explained
#WorkforceWednesday: OSHA Issues COVID-19 Citations, Michigan Enacts Liability Shield, and States Battle for Telecommuter Taxes - Employment Law This Week®
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Videocast: 2020 – The year of digital taxation
Podcast: State Taxation of Digital Health Products
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
In an opinion issued on May 15, 2025, the State of New York Tax Appeals Tribunal, the highest administrative forum for state tax appeals, upheld the application of the state’s income tax “convenience rule” imposing New York...more
In the wake of the COVID-19 pandemic and increased remote work, multistate income tax and payroll tax withholding responsibilities have received heightened consideration nationwide. Employers keen on retaining and attracting...more
Well-respected House Ways & Means-Education Committee Chair Danny Garrett (R-Trussville) has introduced HB 379, a bill designed to provide guidelines and a safe harbor for employers who have traveling employees or remote...more
You are probably aware that many employers are discarding the fully flexible, remote work policies that were forced upon them – as “nonessential” businesses – during the COVID-19 pandemic[i] and which they retained as an...more
Last Friday, New York’s Governor Hochul delivered the following remarks at the annual meeting of the Business Council of New York State:“Someone asked me today, are we going to raise income taxes? I said, ‘I’m not raising...more
Even with an increasing number of employers calling their workers back into the office following the pandemic, many employees across the United States are still working from home or otherwise working remotely. While many...more
New Jersey enacted Assembly Bill No. 4694 on July 21, 2023, adding a “convenience of the employer” rule in an effort to gain tax revenues from nonresidents assigned to a primary work location in New Jersey who work outside...more
Companies with workers who travel to other states for work (mobile workers) or those who work permanently from another state (remote workers) face unique state tax compliance challenges. For years, efforts to enact federal...more
History is replete with examples of leaders who chose to battle, or who were forced into defending against, enemies on two fronts. Rarely did it end well for the combatant that occupied the middle ground. In a sense, New...more
Many large California employers have been granted significant state and local tax incentives to establish the physical locations of their businesses in California, or within certain municipalities in California. These can...more
The number of hybrid and remote employees has greatly increased since the onset of the pandemic. As of February 2022, 39% of remote-capable employees were fully remote, 42% were hybrid and only 19% were fully on-site,...more
Escape from New York- According to data released by the IRS earlier this year, the pandemic triggered a “wealth migration” that saw high-tax states like New York lose high-income earners to low-tax jurisdictions such as...more
We have been living with the pandemic for nearly two years. During these two years, much has changed in the workplace and how companies conduct business. Teleworking is certainly one aspect of our “new normal,” however, many...more
Many companies are shifting to remote or hybrid workplaces. Our legal and tax professionals are teaming together to highlight hot-button issues for your remote workforce. TAX PITFALLS •Employment •Income tax •Residency ...more
Many tax and compliance obligations apply when a company offers a remote work arrangement to employees in different states. STATE AND LOCAL EMPLOYEE TAX REQUIREMENTS - First, the company must work with its payroll provider...more
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
NH vs MA- Last week, the U.S. Supreme Court denied New Hampshire’s request that the Court exercise its original jurisdiction under the Constitution[i] to hear and resolve a conflict involving the taxation by Massachusetts...more
On June 24, 2021, the United States Supreme Court held a conference to review New Hampshire’s motion for leave that challenged Massachusetts’ taxation of wages earned by nonresident remote workers during the Covid-19 period....more
The Solicitor General has weighed in on New Hampshire's attempt to get #SCOTUS to strike down Massachusetts' temporary tax rules for remote workers. On the threshold question of whether the Court should take the case, the...more
Governor Baker announced on Monday, May 17 that Massachusetts will end the COVID-19 state of emergency on June 15, 2021. Given this news, the Massachusetts Pandemic-related Temporary withholding tax rules will expire...more
As the COVID-19 vaccine has become readily available, and many employers contemplate employees returning to the office to work, both employers and employees have accelerated demands for new and permanent remote work location...more
Recently, Connecticut enacted legislation providing that having an employee telecommuting from Connecticut will not create a taxable presence (i.e., nexus) in the state for the employer. H.B. 6516, Gen. Assemb., Jan. Sess.,...more
Government mandated work-from-home orders have created a remote workforce, creating a host of complex state and local tax issues for both employers and their employees. Even as these orders expire, a common trend among...more
On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the...more
As the coronavirus (COVID-19) pandemic wears on, many companies that adopted emergency work-from-home or work-from-anywhere policies are considering allowing employees to work remotely permanently, even after the threat of...more