During the COVID-19 pandemic, some businesses had workers telecommuting from Minnesota rather than working in their regular offices outside of Minnesota. To help businesses and taxpayers impacted by the pandemic, the Minnesota Department of Revenue provided nexus relief from business income tax and sales and use tax specifically related to telecommuting due to the COVID-19 pandemic.
From March 13, 2020, to June 30, 2022, Minnesota will not seek to establish nexus for business income tax or sales and use tax solely because an employee is temporarily telecommuting due to the COVID-19 pandemic. We are updating this guidance as businesses reopen their offices and workers return to their regular work locations.
Please contact us if you have questions.