The U.S. Solicitor General has filed its amicus brief in New Hampshire v. Massachusetts (here). The Solicitor General argues that the United States Supreme Court should not exercise its original jurisdiction and it should deny New Hampshire’s facial constitutional challenge of Massachusetts’ taxation of New Hampshire residents.

For background, on October 19, 2020

In a prior SALT@Work column for the Journal of Multistate Taxation and Incentives, Eversheds Sutherland attorneys Charlie Kearns and Alexandra Louderback discussed the localization of work rules that determine where an employer will be subject to state unemployment insurance (UI) registration, reporting and taxes when an employee works in multiple states.

Shortly after that

As employers look forward to reopening after the COVID-19 pandemic and, perhaps more importantly, adjusting to the “new normal” of indefinite telework, they should evaluate the multistate tax obligations that arise out of remote employees. Some states (and a few localities) have passed laws, promulgated regulations, or issued guidance on the impact that COVID-19 has

With remote work spiking in popularity (or infamy), adherence to Covid-19 stay-at-home orders is progressing to permanent teleworking arrangements for some employees. Under normal circumstances, navigating the unemployment insurance (UI) rules on multistate employment may be more complicated than they seem. The Covid-19 pandemic and the resulting remote work mandates exacerbate the potential for such

On December 9, Eversheds Sutherland SALT lawyers will present a “SALT Survival Guide” as part of the TEI New York Chapter’s 57th Annual Tax Symposium, held virtually this year.

Presentation topics include:

  • Jeff Friedman and Nikki Dobay – Issues that will be addressed by state legislatures and courts in 2021 (presentation materials

This is episode two of our two-part podcast series based upon our webcast addressing SALT Issues Related to Worker Classification and Teleworking. In this marketplace podcast, we discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on how to best position your business for the new normal of

This is episode one of a two part podcast series based upon our webcast addressing  SALT Issues Related to Worker Classification and Teleworking. In this marketplace podcast, we discuss ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes. In the next episode, we will 

In this marketplace webcast, we discuss ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes. We will also discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on how to best position your business for the new normal

September 10, 2020 | 12:00 – 1:00 p.m. PDT

In this marketplace webcast, we will discuss ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes. We will also discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on