The Rhode Island Division of Taxation (DOT) has provided guidance regarding nexus creation due to telework during the COVID-19 pandemic. For the duration of the state’s coronavirus state of emergency, the DOT will not seek to establish nexus for sales and use or corporate income tax purposes solely because an employee is temporarily working from home during the state of emergency and/or is using property to allow the employee to work from home temporarily during the state of emergency. The presence of one or more employees that previously worked in another state but are remotely working in Rhode Island due to the pandemic will not in and of itself trigger nexus for Rhode Island sales and use or corporate income tax. Property that is temporarily located in Rhode Island during the state of emergency solely to allow an employee to work from home temporarily during the state of emergency will not in and of itself trigger nexus for Rhode Island sales and use tax or corporate income tax. Note that this policy is predicated on the condition that the company would not otherwise have nexus due to physical presence or economic nexus in Rhode Island. The guidance provided by the DOT also addresses income tax nexus as it relates to telework during the state of emergency. (ADV 2020-24, Rhode Island DOR Division of Taxation, May 28, 2020)