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.

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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.

See Telecommuting and Sales Nexus