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End of National Health Emergency Could Trigger Tax Liabilities for Remote Workers

President Biden recently announced that the national emergency relating to the COVID-19 pandemic will end on May 11, 2023. This move may result in unexpected tax issues for employers with remote workers in states where they do not have a traditional business presence. Most employers understand that these tax issues can include withholding state income and other payroll taxes from the remote workers’ pay. However, these obligations can go well beyond payroll taxes to include corporate income, sales and use, and personal property tax liabilities.

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