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August 2020 » COVID-19 and the ‘Great Lockdown’
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Corey L. Rosenthal, JD, and Lance E. Rothenberg, JD, LLM
The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local taxation. Under the federal guidelines (“The President's Coronavirus Guidelines for America”) and state stay-at-home executive orders (e.g., New York's “Pause,” Executive Order 202.6), social distancing has become our “new normal.” And with it, nonessential businesses have been shuttered across the country, travel has been discouraged, and large segments of the economy have transitioned to teleworking, almost overnight.
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