Feds Urge SCOTUS Not to Review New Hampshire’s Remote Worker Tax Suit
By Lauren Loricchio
Tax Notes State
May 27, 2021
Andrew Appleby, assistant professor of law at Stetson University, told Tax Notes that he thinks the brief understates the impact on states’ rights, possibly because New Hampshire does not impose a personal income tax.
“If the state at issue did [have an income tax, such as] Connecticut for example, which participated in an amicus brief, it is clearer that the rule at issue is creating a significant fiscal impact for the residence state that is granting a credit for taxes paid to the source state. With that said, the brief recognizes that there may be situations when sourcing telecommuter income to the employer state is justified by the benefits being provided by that state, but concludes that the determination is too fact-specific for an original jurisdiction matter,” Appleby said.
This article was originally published on the Tax Notes State website on May 27, 2021, with the headline, “Feds Urge SCOTUS Not to Review New Hampshire’s Remote Worker Tax Suit.”
Post date: May 27, 2021