State taxes for online services?

[Counsel-Edu]

We moved to SC from GA (just over the border in North Augusta, SC). My wife provides online counseling from our home address and is licensed to practice in both states. Because she is credentialed with insurance in Georgia only and all of her clients are Georgia residents, she set up a UPS post box business address in Georgia to facilitate insurance payments and business communication by mail. Question -- to which state should she pay quarterly taxes directly since she works online from a home office in SC, but uses a Georgia UPS post box as an office address? She made her first quarterly payment to GA. Thank you!

[NCperson · Accepted solution]

in what state does she reside? (think receive personal mail, driver's license, voting, etc.)

in what state does she work?

even if she is 'working online' - she is phyically sitting somewhere and sleeping somewhere. 

[Counsel-Edu]

Thank you. My wife received some conflicting information during an online workshop that the service is provided where the client sits - in another state - but we also found additional information from SC that supports your feedback. A local tax attorney said the same. Fortunately, we were in Georgia during the first quarter of 2022 so the first tax payment went to the appropriate state.