As the Pandemic Spreads, So Does the Reach of State Nexus

Heidi Schwartz and Joe Bright co-authored an article in Bloomberg Tax addressing the reporting challenges and potential tax bills confronting employers whose employees are working from home in jurisdictions outside of the employer’s workplace during the COVID-19 pandemic. In the article, Heidi and Joe discuss that one employee alone working in a state can be enough to create a nexus, meaning a sufficient connection between a state or municipality and a business that allows the state or municipality to impose a tax on the business. Due to the coronavirus public health crisis, many states and local departments of revenue have relaxed their nexus policies so that an employee teleworking in their jurisdiction will not, alone, trigger nexus between that jurisdiction and the employer.


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Joseph C. Bright


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Heidi R. Schwartz


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