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We have seen all sorts of changes in behavior over the past 12
months as a result of the COVID-19 pandemic. Remote working. No
live music. Limited (or no) family gatherings. And, for some, an
extra 15 pounds. But in the state and local tax world, we ve
seen another striking change in people s behavior.
People. Are. Moving.
They are moving to Florida. They are moving to the Hamptons.
They are moving home to live with their parents. They are moving in
with their kids. They are leaving California, Illinois, New Jersey,