Income/Franchise:
Missouri Supreme Court Denies Early Review of Case Holding that City Earnings Tax Does Not Apply to Remote Work from Outside City
Case No. SC100102, Mo. (7/20/23). The Missouri Supreme Court denied the taxpayers’ request “for transfer prior to disposition from the Missouri Court of Appeals” in a case in which a Missouri circuit court previously held that nonresident employee work done and/or services performed must be rendered in the City of St. Louis, Missouri (City) to be subject to the City’s individual “Earnings Tax,” rather than treat nonresident employees who had been working remotely due to the pandemic as working at their original, principal place of work in the City [see State Tax Matters, Issue 2023-4, for more details on this lower court ruling]. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
