Georgia DOR Issues Information on Company Nexus Determination, Withholding Tax Obligation Due to COVID-19

The Georgia Department of Revenue (DOR) May 1 issued information on nexus determinations and withholding tax obligations for a company whose employees are working from home due to the COVID-19 pandemic. The DOR stated that it won’t use employees’ relocation, a direct result of temporary remote work requirements, as the basis for establishing Georgia nexus for corporate income and individual income tax purposes. If an employee remains in the state after the temporary remote work requirements end, normal rules for determining nexus, employee wages, and the employer income tax withholding obligations will apply. [Ga. Dep’t of Revenue, Coronavirus Tax Relief ...