New Jersey should tax its residents working from home, rather than New York where their offices sit empty, the state argued in a brief to the US Supreme Court, part of a broader battle over taxation sparked by Covid-19 lockdowns.
Along with Iowa, Connecticut and Hawaii, New Jersey submitted an amicus brief to the Supreme Court on Tuesday, asking it to hear the case brought in October by New Hampshire against Massachusetts, one of the seven US states currently taxing people based on the location of their office.
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