Please use this identifier to cite or link to this item:
https://hdl.handle.net/20.500.12202/10109
Title: | Taxing interstate remote workers after New Hampshire v. Massachusetts: The current status of the debate |
Authors: | Zelinsky, Edward A. |
Keywords: | remote work telecommuting state income taxation apportionment substantial presence, New Hampshire v. Massachusetts Complete Auto Transit Wayfair v. South Dakota dormant Commerce Clause convenience of the employer nonresidents Huckaby |
Issue Date: | 4-Oct-2021 |
Publisher: | University Press of Florida |
Citation: | Zelinsky, E. (2022). Taxing Interstate Remote Workers After New Hampshire V. Massachusetts: The Current Status of the Debate. Florida Tax Review, 25(2), 767. |
Series/Report no.: | Florida Tax Review;25(2) Cardozo Legal Studies Research Paper;No. 656 |
Abstract: | Under the dormant Commerce Clause, Massachusetts, New York and other states emulating them violate their constitutional duty to apportion when they tax the income nonresident telecommuters earn remotely working at their out-of-state homes. Also for Commerce Clause purposes, nonresident telecommuters lack substantial presence to their employer’s state when such nonresidents work at their out-of-state homes. New Hampshire thus argued correctly in New Hampshire v. Massachusetts that, for Due Process purposes, Massachusetts taxed extraterritorially and unconstitutionally when Massachusetts taxed income earned by nonresident telecommuters from their homes outside Massachusetts’ borders. This issue will now wind its way through the state courts and will hopefully reach the U.S. Supreme Court on the merits.When the Court does confront the constitutional substance of this debate, the Court’s Commerce Clause and Due Process precedents compel protection for nonresident telecommuters who earn income at home. On the days interstate remote workers work at their out-of-state homes, they should not be income taxed by the states in which their employers are located. |
Description: | Scholarly article / Open access |
URI: | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3934566 https://hdl.handle.net/20.500.12202/10109 |
Appears in Collections: | Benjamin N. Cardozo School of Law: Faculty Publications |
Files in This Item:
File | Description | Size | Format | |
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Zelinsky 2021 OA Taxing interstate remote workers.pdf | 274.76 kB | Adobe PDF | View/Open |
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