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In a case of first impression, the Appellate Division held a foreign corporation that regularly and consistently permits one of its employees to telecommute from a New Jersey residence is doing business in New Jersey, is subject to the New Jersey Corporation Business Tax Act, and must file New Jersey Corporation Business Tax returns.
Telebright Corporation v. Director, Division of
Taxation, 2012 WL 669964 (App. Div. Mar. 2, 2012): In
a case of first impression, the Appellate Division held a foreign
corporation that regularly and consistently permits one of its
employees to telecommute from a New Jersey residence is doing
business in New Jersey, is subject to the New Jersey Corporation
Business Tax Act, and must file New Jersey Corporation Business Tax
returns.
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