What criteria determines if a client is doing business in a state for income tax or sales tax purposes? We'll answer your questions, beginning with a discussion on statutory thresholds for income/sales tax reporting requirements and how they apply. Then, delve into the concept of “economic nexus”, and how its been interpreted in various cases. We will look at how interactive internet transactions might affect nexus. We will also discuss the state tax ramifications of the latest workplace trend - remote work. We will consider this issue from both the perspective of the employer and the employee. Finally, we'll analyze how these concepts apply to flow-through entities and sole proprietors.