Employer Convenience, Telecommuting, and the Constitution: The Empire State Really Strikes Back

Posted: 6 May 2006

See all articles by Edward A. Zelinsky

Edward A. Zelinsky

Yeshiva University - Benjamin N. Cardozo School of Law

Abstract

The author says New York State's convenience of the employer rule is unconstitutional and that Congress should pass legislation barring states from taxing the income of nonresidents who work in their out-of-state homes for New York employers. Zelinsky criticizes a recent New York State Department of Taxation and Finance memorandum on the rule.

Suggested Citation

Zelinsky, Edward A., Employer Convenience, Telecommuting, and the Constitution: The Empire State Really Strikes Back. State Tax Notes, Vol. 40, No. 6, May 8, 2006, Available at SSRN: https://ssrn.com/abstract=900760

Edward A. Zelinsky (Contact Author)

Yeshiva University - Benjamin N. Cardozo School of Law ( email )

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New York, NY 10003
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212-790-0277 (Phone)

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