Justices Ask SG To Weigh In On NH v. Mass. Remote Tax Case

Law360 Tax Authority
January 25, 2021

Richard Jones was quoted in the article, "Justices Ask SG To Weigh In On NH v. Mass. Remote Tax Case," published by Law360 Tax Authority [sub. req.] on January 25, 2021. 

The U.S. Supreme Court has asked the solicitor general to consider whether it should hear as a matter of original jurisdiction New Hampshire's complaint against Massachusetts' regulation imposing income tax on remote workers during the COVID-19 pandemic.

Rich comments that "The justices could look at those arguments and decide how much freedom Massachusetts and other states have in determining the conditions for sourcing income into their states. We all get there is a concept of sourcing income into your state, when it's earned by a nonresident, but there has to be some kind of parameter on what is constitutionally permissible."

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