2016 State Nexus Policies and Payroll

Employees who work in one state and reside in another can present compliance challenges for employers and need to tracked carefully. While these employees generally are subject to income tax withholding rules of the state where they work, the type and extent of the activities need to be monitored to avoid unintended compliance problems.

The 16th annual “Survey of State Tax Departments” sheds light on which employment activities trigger nexus in states. In 2016, 45 states responded to the survey, which was released April 28, 2016, by Bloomberg Law's Tax Management Division.

Download State Nexus Policies and Payroll now and gain insights into determining nexus and employment taxation.