New Jersey’s Corporation Business Tax Held Applicable to Foreign Corporations With a Single Employee Telecommuting From New Jersey

Published Date: 
April 4, 2012
Authors: 
Evan J. Shenkman (Morristown),
Shira L. Krieger (Morristown),
Ryan T. Warden (Morristown),

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.

Note: this article was published in the April 2012 issue of the New Jersey eAuthority.