The Court of Appeals will hear a case Wednesday that focuses on the question: To whom does a telecommuter pay state income tax? Although Thomas Huckaby of Tennessee does not live in New York, does virtually no work there and spends little time there, New York claims it's entitled to tax 100 percent of his income because his employer is based there. The case is being closely watched by other states striving to reconcile old tax codes with contemporary work habits.
Taxing of Telecommuters to Go Before New York State's High Court
New York Law Journal
January 3, 2005