Below is information about IS HOME OFFICE NEXUS FOR CORPORATION IN NEW YORK from a variety of sources. Please take a look at the materials that our team has selected for you.
https://www.nysscpa.org/news/publications/the-trusted-professional/article/new-york-s-corporate-nexus-apportionment-rules-overview-update
Substantial nexus is still required—make no mistake about it. But now, in place of the minimum contacts established through a business’s direct or indirect physical presence in New York, the business might (arguably) meet the constitutional standard through New York’s “economic nexus” standard, set out in new New York Tax Law section 209.
https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm
A business with no physical presence in New York that regularly or systematically solicits business in New York State by any means and makes taxable sales of tangible personal property to persons in the state is required to register as a sales tax vendor. A vendor must collect and remit sales tax as applicable on its taxable New York State ...
https://www.accountingtoday.com/news/working-from-home-may-create-home-office-nexus-issues
Taxpayers who are now working from home due to the COVID-19 pandemic may be confronted with a number of issues affecting their taxes. These include what to do with home office expenses, differing nexus rules for state taxation, and the special rule for teachers out-of-pocket expenses on their federal returns, according to Mark Luscombe, CPA, JD ...
https://www.avalara.com/us/en/learn/nexus/state/new-york.html
If your business has ties to businesses in New York, including affiliates, it may have nexus. An out-of-state seller is considered to have nexus in New York if either of the following conditions is met:. A New York affiliate who is a sales tax vendor uses a trademark, service mark, or trade name in New York that is the same as that used in New York by the remote affiliate
https://www.avalara.com/us/en/learn/guides/state-by-state-physical-presence-nexus-guide.html
as of June 1, 2019. The standard for establishing a nexus obligation to register, collect, and remit with a tax jurisdiction was historically based on physical presence within a jurisdiction. The most common form of physical presence in a state is a brick-and-mortar location or storefront, but may also include physical presence through employee ...
https://www.accountingweb.com/tax/sales-tax/the-state-of-nexus-laws-for-remote-employees
Under normal circumstances, having a physical presence in a state establishes nexus — a connection that creates a tax obligation — with that state. For example: A California-based business with remote employees in Texas would have to comply with Texas franchise, sales and other tax laws. A resident of Florida temporarily working in New York ...
https://www.wolterskluwer.com/en/expert-insights/wbot-state-income-tax-nexus-rules-for-telecommuters
State Income Tax Nexus Rules for COVID-19 Telecommuters. By: Tim Bjur, JD. (NEW YORK, NY, March 2021) — States continue to issue income tax regulations and other guidance on employee telecommuting during the COVID-19 emergency. This includes guidance about: income tax nexus. appointment or sourcing of wages. wage withholding obligations.
https://www.taxwarriors.com/blog/state-nexus-and-tax-issues-resulting-from-a-remote-workforce
Working from home, once a perk at many companies, has become the norm for employees across the country. ... the business hires a remote employee who will only work out of their home office in New York, the business now has nexus with New York and will need to register to do business in New York and file the appropriate tax returns in both PA ...
https://www.tax.ny.gov/bus/ct/corp_tax_reform_faqs.htm
Any corporation in a unitary group with at least $10,000 (for tax periods beginning on or after January 1, 2015 and before January 1, 2022) or $11,000 (for tax periods beginning on or after January 1, 2022) in New York receipts is considered a …
https://www.jonesday.com/files/Publication/cc7be4ac-1cf1-4371-b935-3bda8b496900/Presentation/PublicationAttachment/de758e90-72ff-46c8-a12f-3db9b1160b45/When%20Does%20a%20Home%20Office%20Create%20Nexus%20In%20New%20York%20State-%20Leonardis.pdf
Section 1-3.2, every foreign (i.e., non-New York) corporation is subject to New York’s General Business Corporation Franchise Tax if the entity is doing business, employing capital, owning or leasing property, or maintaining an office in the state. New York State specifically recognizes P.L. 86-272 in Regulation Section 1-3.4(b)(9),
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