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Nicole Ford

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The New York State Department of Taxation and Finance (“Department”) recently published guidance stating that a nonresident’s income will be sourced to New York State unless the nonresident’s remote work location meets the “bona fide employer office” exception to the “convenience of the employer test.”  Specifically, the Department addressed a question in its FAQs regarding how to source income for Personal Income Tax purposes where a nonresident’s primary office is in New York, but the…

The Baker McKenzie SALT team presented the third session of its monthly webinar series covering coast-to-coast state and local tax developments on September 2, 2020.  This month’s webinar focuses on hearings and conferences in 2020, new and ongoing litigation, market facilitator updates and more. If you were unable to attend the session, links to the recording and materials are provided below: View the recorded webinar Download the materials

On Friday, July 24, 2020, the Commonwealth Court of Pennsylvania issued its decision and order on the Pennsylvania Department of Revenue’s motion to intervene in the highly-anticipated case of Synthes USA HQ, Inc. v. Commonwealth of Pennsylvania, No. 108 F.R. 2016.  The Synthes case is noteworthy not only because the Commonwealth Court addresses, for the first time, the Department of Revenue’s hotly debated interpretation of the state’s former “costs of performance” statute, but also because…