; or (ii) December 31, 2020. (2) Employee The term employee has the same meaning given to it by the taxing jurisdiction in which the employment duties are performed. (3) Employer The term employer has the same meaning given to it by the taxing jurisdiction in which the employee is performing employment duties. (4) Out-of-state business The term out-of-state business means, with respect to any tax jurisdiction, any business entity which, excepting any employees of such business who are working remotely within such jurisdiction during the covered period, would not otherwise be subject to any tax filing requirements under the existing law of such taxing jurisdiction. (5) Primary work location The term primary work location means, with respect to an employee, the address of the employer where the employee is regularly assigned to work when such employee is not working remotely during the covered period. (6) Taxing jurisdiction The term taxing jurisdiction means any of the several States, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee. (7) Wages The term wages means all wages and other remuneration paid to an employee that are subject to tax or withholding requirements under the law of the taxing jurisdiction in which the employment duties are deemed to be performed under subsection (a) during the covered period. (8) Working remotely The term working remotely means the performance of duties by an employee at a location other than the primary work location of such employee at the direction of his or her employer due to conditions resulting from the public health emergency relating to the virus SARS–CoV–2 or coronavirus disease 2019 (referred to in this paragraph as COVID–19 ), including— (A) to comply with any government order relating to COVID–19