At the beginning of the pandemic, the New Jersey Division of Taxation announced several taxpayer friendly policies relating to COVID-19 and teleworking. Effective October 1, 2021, the temporary waivers that applied to nexus and other tax issues are no longer in effect. This course will discuss the implications of the return to business as usual in the Garden State.
Learning Objectives
Attendees will learn how the shift towards employees working remotely can impact New Jersey tax obligations.
Major Topics
· Teleworking and the New Jersey Corporation Business Tax: Nexus and P.L. 86-272 Implications
· Teleworking and New Jersey Sales and Use Tax: Nexus Implications
·Teleworking and New Jersey Employer Withholding Obligations