The Department of Taxation and Finance has announced an audit and compliance policy under which it will not assess corporate franchise taxes, personal income taxes, and withholding taxes in certain situations when a business or individual is present in New York State temporarily to work solely as part of the Hurricane Sandy relief efforts and does not otherwise have nexus with the State. For corporate tax purposes, such corporations will not be considered to have nexus prior to January 1, 2013, and will only be considered to have nexus going forward if they continue to have employees or offices in the State after December 31, 2012. For personal income tax purposes, self-employed individuals and employees who are nonresidents of the State will not be liable for State personal income tax for income earned in the State prior to January 1, 2013, if they are temporarily doing business or working in the State solely as part of the Hurricane Sandy relief efforts or because they were relocated to the State temporarily due to the hurricane’s effects on their own or their employer’s business location outside the State, and will be considered to be subject to income tax going forward only if they continue to work or do business in the State after December 31, 2012. “Additional Information for Businesses and Taxpayers Regarding Hurricane Sandy,” N.Y.S. Department of Taxation & Fin., www.tax.ny.gov.