Bob Sandler wrote:

- quote -

In the same manner that the great state of CA taxes Mike
Piazza of the NY Mets, every time he plays at Dodger
Stadium, CA is free to tax you on your earnings for those
few days that you transact business in the state. I'm almost
sure all states with a personal income tax operate the same
way. Employer nexus is not relevant. It's where you perform
your services that counts. Most states do not go after
business people who visit for a few days each year on
business trips. It is just not practical for the states to
do that. It is practical for the states to focus their
efforts on the high paid athlete, entertainer, corporate
executive, and other well paid public individuals who visit
the state to perform services. From a purely tax law point
of view, your compensation for the period of time that you
perform services in a state is taxable by that state. If
the amount of income exceeds the filing threshold, then you
are required to file a nonresident tax return.

--
Alan
http://taxtopics.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Suppose a person lives in state A, his office and his
employer's headquarters are in state A, but from time to
time he travels to meet with a customer in state B. Does
that constitute performing work in state B, meaning that he
might have to file a nonresident return and pay tax to state
B for the time he spent there with the customer? For a
highly paid person who spends a few days a month with the
customer, his salary for those days might exceed the
nonresident filing threshold in some states, especially if
he is single. Should his employer be withholding state B
tax? Does it make any difference whether the employer has
nexus in state B? The person never goes to the employer's
office in state B (if one exists). All his time in state B
is spent at the customer's location.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->