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Remote work creates a spectrum of state and local tax issues

The COVID-19 pandemic is forcing businesses to reevaluate tax obligations as the proliferation of remote working raises a broad array of state and local tax issues, including nexus, apportionment, compliance, and financial statement reporting.

The state of economic nexus

Wayfair’s reverberating effects have resulted in a complex web of state tax rules that create dangerous pitfalls for the unwary.

Managing state taxes in an uncertain world

Businesses with employees working remotely in a new location as a result of the pandemic should
carefully evaluate the rules in those states to ensure proper withholding.

California issues emergency regulation to clarify Marketplace Facilitator Act

The regulations provide examples to help taxpayers determine when a seller or facilitator becomes either a “marketplace facilitator” or “retailer” for California sales and use tax purposes and when a taxpayer establishes a tax registration and filing responsibility in California based on its sales activity.