More States Clarify Policy on Tax Presence for Teleworkers (4)

Indiana and North Dakota say temporary telework won’t trigger nexus for tax purposes, while Maryland says nothing has changed. Some states, meanwhile, say companies are asking to make payments on installment. Here’s the latest on shifting state tax guidelines, deadlines, and policy to deal with the coronavirus pandemic. For Monday’s coverage click here. Here’s a state-by-state roadmap.

Temporary telework in Indiana and North Dakota is not enough to establish an economic presence, or nexus, for business tax purposes, the states said.

Indiana won’t “use someone’s relocation, that is the direct result of temporary remote work requirements arising from ...