NH To Challenge MA Taxation of NH Remote Workers In US Supreme Court

Concord, NH - Today, Governor Chris Sununu issued the following statement after the Massachusetts Department of Revenue published and approved a final rule that imposes Massachusetts' income tax on New Hampshire residents who are working from home for Massachusetts companies, despite strong opposition from New Hampshire residents:

“Within five minutes of learning of this rule change, I immediately directed the Department of Justice to file a lawsuit in the United States Supreme Court on Monday,” said Governor Chris Sununu. “The Commonwealth has launched a direct attack on the New Hampshire Advantage, attempting to pick the pockets of our citizens. We are going to fight this unconstitutional attempt to tax our citizens every step of the way, and we are going to win."

When Massachusetts proposed extending this unconstitutional taxation of New Hampshire citizens this past Summer, Governor Sununu immediately spoke out against the proposed rule and directed the Department of Justice to review it. Despite the DOJ's determination that the proposed rule raised various legal concerns, and the overwhelming opposition expressed at the proposed rule's public hearing, Massachusetts has made the decision to approve the rule and continue to confiscate income from Granite Staters during a global pandemic. Therefore, the State of New Hampshire will be taking this to the United States Supreme Court.

Note:  Attorney General Gordon MacDonald and Governor Chris Sununu will make the filing official on Monday. Details on an announcement are forthcoming.

Note: A copy of the final rule can be found here.

Note: Background on the issue

• Sununu warns NH could sue if Mass. levies income tax on telecommuters
• Mass. income tax on commuters working from home prompts NH review
• Working in NH not always tax-free