Today's US Supreme Court decision in South Dakota v Wayfair eliminates the "physical presence" test for sales tax jurisdiction. [1] Thus your prospective emplo

Today's US Supreme Court decision in South Dakota v Wayfair eliminates the "physical presence" test for sales tax jurisdiction. [1] Thus your prospective employer's reasoning (at least as far as substantial presence for sales tax purposes) turns out to have been moot. However, depending on the employer's business form, etc, there could be other implications to remote employee location beyond just complying with state payroll tax and labor law obligations. For example, when I was in a partnership, my out-of-state partners still had to pay state income tax on income "sourced" in my state even though they lived in a zero-income-tax jurisdiction. [1]: https://www.reuters.com/article/us-usa-court-taxes/u-s-top-court-lets-states-force-online-retailers-to-collect-sales-tax-idUSKBN1JH23B https://www.reuters.com/article/us-usa-court-taxes/u-s-top-c...