Originally Posted By: V1
is "telecommuting" considered "doing business"?

Yep!

My sister got tripped up (albeit not precisely in tacit's sense) when she moved from MD to CO; if she were to get paid for telecommuting her employer would be subject to all of CO's rules and taxes regarding employees (That may be universal among the states.) and wasn't willing to assume the burden.

I doubt that anybody'd try to tax a person overnighting in a hotel (not yet, anyhow tongue ), but in tacit's instance he's "maintaining a place of business" in OR by his presence and, therefore, subject to taxation by the state. (If the rules haven't changed, the business's income would probably be allocated to OR based on the proportion of sales, salaries, and assets located or occurring in OR.)


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