An employee’s state of residency, and in some cases the city and/or county of residency, may significantly affect their employer’s withholding tax obligations. Given the expected increase in permanent remote work, residency complications may exacerbate an employer’s state withholding compliance burdens.

In this SALT@Work column for the November/December issue of Journal of Multistate Taxation and

Uniformity Committee Fall Meeting – November 9, 2021

The MTC held its Uniformity Committee Fall Meeting on November 9. During the meeting, MTC staff presented the Partnership Project’s issues outline and provided a status update. The presentation consisted of a general overview of the project’s history, an analysis of the issues outline, a discussion on

There are several federal statutes that limit state and local taxation, including the Internet Tax Freedom Act and Public Law 86-272. Ever since the U.S. Supreme Court handed down its decision in Murphy v. National Collegiate Athletic Association, there have been calls to apply the “anti-commandeering doctrine” to invalidate or limit these federal laws.

Recent developments for Illinois’ marketplace facilitator tax law.

The latest

  • October 1 – The Illinois Department of Revenue releases Sales and Use Tax Form CRT-63 “Sales Through Marketplace Facilitator Certificate.” (PDF). This certificate, which must be renewed annually, must be provided by marketplace facilitators to marketplace sellers.  The certificate must be maintained with

Residency/domicile is a critical issue in a state-tax analysis because, as a general principle, a state taxes its own residents on all their income from whatever sources it is derived (typically with a credit mechanism for some or all tax paid to another state on that same income). However, regardless of residency and regardless of

The California Legislature adjourned on September 10 and ended the 2021 legislative session without passing any major tax increase bills during the session. Several proposals were under consideration during the early part of the session, but were not revived before adjournment.

In his article for Financial Advisor Magazine, Senior Counsel Eric Coffill describes important

This installment of “Behind the Board,” which highlights the milestones, challenges, and lessons of Tax Notes State’s advisory board, focuses on Senior Counsel Eric Coffill.

Read more about Eric’s career and reflections here.

While state and local governments have ended or relaxed mandatory work-from-home orders and are trying to bring back the in-person workforce, some employees remain hesitant to return to in-office work for numerous reasons. This trend may result in unanticipated tax obligations for employers and employees because many of the pandemic-related hold-harmless protections from withholding and