In this installment of SALT Policy Picks for Tax Notes State, Eversheds Sutherland Partner Nikki Dobay analyzes two recently enacted measures that have fascinated her this legislative session – Idaho H.B. 677 and New Hampshire H.B. 1097. Each is intended to prevent taxation of residents by other states where the activity the other state is seeking to tax takes place solely within the state the legislation is intended to protect (i.e., Idaho or New Hampshire). Nikki discusses the history behind each new law, analyzes the text, and ultimately argues that while the actually impact of these laws are currently unclear — legal challenges may prove otherwise down the road.
Read the full article here.