Top State and Local Tax Cases of 2021

Rich Jones and Caroline Kupiec were quoted in the article, "Top State and Local Tax Cases of 2021," which was published by Law360 on December 22, 2021. Both Rich and Caroline commented on the State of New Hampshire v. Commonwealth of Massachusetts tax complaint, in which New Hampshire claimed Massachusetts was violating the U.S. Constitution by imposing income tax on workers who were not present in the state during the coronavirus pandemic.

Although the Supreme Court declined to hear the case, there will likely be further challenges against state taxation of remote workers.

In the article, Rich noted that "[e]ven though it wasn't heard, a lot of attention was brought to [the issue of state taxation of remote workers] and that attention comes in the middle of a pandemic and the rise of remote workers everywhere."

Caroline further commented that the issue "isn't live in Massachusetts anymore, [it] is live in places like New York that have sourcing rules similar to Massachusetts' sourcing rule."