Bloomberg, NY Wins Another Round in Challenge to Taxation of Remote Work:

New York was right to tax a Cardozo Law School professor’s wages earned while working from his Connecticut home, even when pandemic restrictions barred him from the New York campus, a state tax tribunal affirmed.

The state’s convenience-of-the-employer rule “boils down to whether the employer established a nexus in another jurisdiction by directing its employee to perform personal services in that out-of-state location for its own necessity,” the New York Tax Appeals Tribunal said in an opinion obtained Friday by Bloomberg Law.

Edward Zelinsky hasn’t shown that Cardozo required him to perform the functions of this job from Connecticut, as opposed to anywhere else, the panel said. That means Zelinsky and his wife won’t get the refunds they sought of more than $10,000 for 2019 and more than $14,000 for 2020.

Law360, Professor Living In Conn. Subject To NY Teleworker Tax

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