Telecommuting and Sales NexusAugust 18, 2020

Nexus Based on COVID-19 Telecommuting

This chart shows which states have issued specific guidance on whether telecommuting employees temporarily working in a state due to the impact of COVID-19 create corporate income tax nexus for an employer who does not operate in that state.

This chart shows which states have issued specific guidance on whether telecommuting employees temporarily working in a state due to the impact of COVID-19 create sales and use tax nexus for an employer who does not operate in that state.

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