Pennsylvania has amended their previous Telework During the COVID-19 Pandemic guidance that allowed for companies to have remote employees working in the state during the COVID-19 pandemic. As of July 1, 2021, companies with remote employees working from home in Pennsylvania are no longer exempt from requirements to register for and collect sales tax. The previous exemption remains in effect until the end of June 2021, and the new guidance does not apply retroactively, but companies with employees who continue to work from home in the state may have new sales tax registration requirements as of July 1, 2021. (Pennsylvania Department of Revenue, Telework Guidance, Effective July 1, 2021)