State Nexus Policies and Payroll (2014) provides state survey data and easy-to-read charts focusing on nexus, what employment-related activities cause organizations to have nexus in particular states, and explanations of issues that arise for employers.
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Employers frequently encounter taxation challenges concerning employees who reside in one state and work in another. While these employees generally are subject to income tax withholding tax rules of the state in which they work, the type and extent of their activity needs to be tracked carefully, as their work may trigger unintended tax compliance issues for the employer in the states involved.
As tax receipts declined during the recent recession and sluggish recovery, a number of state auditors have sought to identify potential revenue from multistate work. Nexus, which generally means that a physical contact must exist between an employer and a state before taxes can be levied, is at the center of multistate tax and out-of-state authority issues.
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