Session will cover (1) effects of telecommuting (due to COVID-19), including unintended income tax consequences for business that face the possibility of new filing obligations (income tax and employer withholding tax) in new states and the nexus waiver relief offered by some states; (2) continued fallout from Wayfair’s upholding state laws that require remote sellers to collect a state’s sales/use tax; (3) recent Georgia DOR guidance on the application of sales tax nonprofit organization fundraising events; and (4) Georgia legislation and other developments over the past year.