Employees working in other states/countries
If you have an employee who works outside of the state/country where you conduct your business – you may have Payroll tax liabilities for those locations.
Transacting business in other states/countries
A company conducting business in another state or country must qualify to do business in that location. This may include –
- Sales of goods or services
- Providing services or labor
- Construction work
Speak with your accountant or attorney to determine if there are registration and/or tax requirements for other states/countries where you do business.
Please see the attached flyer from Pennsylvania regarding this issue – http://www.revenue.pa.gov/FormsandPublications/otherforms/Documents/rev-778.pdf