I'm looking at client's P&L, and he paid wages to someone in GA. There is lots of information online about GA economic nexus, but I am having trouble finding anything that tells me if this small amount of wage ($2k) created nexus. The employee was assisting with website issues, not soliciting sales a la PL 86-272.
Form 500 instructions seem clear that he doesn't have to file a return, even if nexus was created. The business did not earn any GA sourced income. More than dealing with income tax return filing requirements, I am wondering if there are other complexities created by this tiny connection to the state that I should make him aware of.
Thanks.