The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end. From October 1 onward, the companies with employees located in New Jersey will be determined to have sales tax nexus with the state. Pennsylvania, which had a similar exception for remote work, also removed it from their guidance as of July 1, 2021. Companies with employees working remotely in states where they are not registered for sales and use tax should remain aware of changing guidance in the months ahead and consider the impact on their sales tax nexus. Teleworking—End of COVID-19 Temporary Suspension Period for Nexus and Withholding Purposes, New Jersey Division of Taxation, August 3, 2021