David Blum elaborated on Minnesota’s decision to not assert nexus on businesses whose employees are working remotely due to the state’s stay-at-home order. Minnesota joins New Jersey, Indiana, Mississippi, Pennsylvania, North Dakota, and the District of Columbia among the jurisdictions giving some type of guidance to businesses. Blum added that it is good to know that states will not change their mind in the future.
“Taxing jurisdictions really should be issuing contemporaneous written guidance to reassure taxpayers there will not be any surprises in the future,” said Blum.