News & Analysis as of

Nexus Coronavirus/COVID-19

Morgan Lewis

California and South Carolina Release Guidance on Remote Working and Income Tax Nexus

Morgan Lewis on

A corporation whose only tie to California is its employees working remotely due to the stay-at-home order will not be considered to be doing business in the state. Similarly, South Carolina has extended its coronavirus...more

Hahn Loeser & Parks LLP

State And Local Tax Impact Of Work-From-Home Arrangements

Since the onset of COVID-19, millions of employees have shifted from working in offices to working from home. By some estimates, more than 60 percent of employed Americans were working remotely in the spring of 2020, and more...more

Skadden, Arps, Slate, Meagher & Flom LLP

State and Local Tax Considerations in Light of COVID-19

The first order of business for many state tax authorities in response to COVID-19 was deciding whether to extend their respective income tax filing and payment deadlines for the 2019 tax year, either automatically by...more

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