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New Hampshire Asks Massachusetts to Change Remote Worker Tax Policy

Dated Aug. 25, 2020

SUMMARY BY TAX ANALYSTS

New Hampshire Gov. Christopher Sununu (R) wrote a letter to the governor of Massachusetts asking that Massachusetts refrain from taxing non-resident employees working remotely because of COVID-19; the New Hampshire attorney general and the New Hampshire Department of Business and Economic Affairs also submitted letters in opposition to the Massachusetts regulation.

August 21, 2020

His Excellency Charles Baker
Massachusetts State House, Room 280
Boston, Massachusetts 02133

Dear Governor Baker,

Please find attached letters from New Hampshire's Attorney General and our Commissioner of Business and Economic Affairs regarding the new rule that the Commonwealth of Massachusetts is using to tax income earned by non-resident employees who are working remotely.

These comments are being offered at my direction and articulate our serious policy and legal concerns with Granite Staters being taxed in Massachusetts when they have not crossed the state line in months due to the COVID-19 pandemic.

It is my hope that this matter can be resolved promptly and in a manner that removes any necessity for New Hampshire to consider legal remedies.

Sincerely,

Christopher T. Sununu
Governor

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