State Guidance on Whether COVID-19 Telecommuters Create Nexus

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In response to COVID-19, some states have issued specific guidance on whether telecommuting employees temporarily working in a state due to the impact of COVID-19 create nexus for an employer who does not operate in that state.

See below for a chart that shows which states have issued state tax guidance related to corporate income tax and/or sales and use tax nexus based on COVID-19 telecommuting.