Remote work is becoming the new normal in many businesses, including ours. It solves many problems, but can create new ones. Sitting in our home offices, we can now serve clients everywhere. We might also break the law doing so, and might get prosecuted for that here.

A few years ago, I had the pleasure of being a pinch hitter for a national organization of state tax lawyers who were meeting in Mystic. I muddled through, and then I turned the tables and started quizzing them on an issue that was bugging me—how to figure out the situs of legal service delivery for regulatory purposes. Is the service being performed where the lawyer is sitting, or where the client is? They pretty much chose the second. Connecticut’s tax folks use that analysis, and their helpful webpage addresses taxation on remote work for clients in other states.