Employer Convenience, Telecommuting, and the Constitution: The Empire State Really Strikes Back
Posted: 6 May 2006
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.
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