August 11, 2021, 5:00 p.m.
The Governor of New Hampshire signed a bill on Aug. 10 that contains nexus provisions regarding out-of-state companies and workers in the state to perform work in connection with a declared state of emergency. The Act includes the following measures: 1) It is assumed that no out-of-state company or employee temporarily residing in the state to perform disaster or emergency-related work during a disaster relief period will have sufficient presence in the state to pay taxes collect filing or licensing or are subject to individual income, corporate, trust, property, or certain consumption taxes; 2) Definition of “disaster response period”, “disaster-related or emergency-related work”, …
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