NJCPA published an article by Senior Tax Associate Nicholas Scher, about expiring COVID guidance and identifying nexus.
By Nicholas Scher, Senior, Tax & Business Services
The presence of employees in a state generally establishes enough of a connection with the state, or nexus, in order for the state to impose corporate income and franchise taxes, as well as sales and use taxes on businesses. Thus, telecommuting employees potentially create physical nexus in new states or cause employers to exceed P.L. 86-272 protection.
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