Sununu fires back NH response after Mass. urges high court not to hear remote tax case

CONCORD - New Hampshire has filed a reply brief in the United States Supreme Court that pushes back on Massachusetts' position that the Supreme Court should not hear this case, a press release from Governor Sununu's Office said today.

The issue is over the Bay State's continued taxation of Granite Staters who work for Massachusetts employers but who have been working remotely since the coronavirus pandemic ramped up in March.

"Massachusetts' current position is a far cry from our country's rallying call of 'no taxation without representation,' - which they seem to have forgotten originated in their state," said Governor Chris Sununu. "We remain confident that the Supreme Court of the United States will take up this case of national importance and that the State of New Hampshire will prevail."
The reply brief responds to three ways in which Massachusetts attempts to downplay the seriousness of New Hampshire's claim.

• First, Massachusetts contends that the Tax Rule does not impede any tax policy New Hampshire desires to implement.

• Second, Massachusetts contends that the Tax Rule merely maintains the status quo because Massachusetts continues to impose an income tax on nonresidents solely for Massachusetts-sourced income. In fact, Massachusetts has radically redefined what constitutes Massachusetts-sourced income in order to tax earnings for work performed entirely outside its borders, the Governor's office contends.

  "This does not maintain the status quo. It upends it," the press release says.

• Third, Massachusetts insists that the Tax Rule addresses a temporary problem. Yet even in the short time New Hampshire's motion has been pending, Massachusetts has extended the Tax Rule indefinitely. And, as amici demonstrate, this is an issue of national importance certain to survive the current pandemic.