Third quarter 2020 state and local tax developments

Overview

We provide highlights of significant state and local tax developments that occurred from July to September 2020.

Highlighting significant state tax developments

This section presents a brief summary of the following significant SALT Insights we published this quarter:

• Remote workforce – unexpected state tax implications for employees, employers
• State personal income tax exposure when working in non-domicile state
• Recent decision may create Washington apportionment opportunities
• CDFI Fund announces $3.5 billion for New Markets Tax Credit allocation awards
• Seattle City Council adopts payroll tax
• Pennsylvania - Court sides with service provider and department of revenue on sourcing issue

All third quarter SALT Insights

Starting on page 9, we categorize all the state and local tax developments on which we issued Insights over the last three months. Each item is linked to a PwC Insight that provides analysis and observations regarding the development.