United States:
New Jersey’s Corporation Business Tax Held Applicable To Foreign Corporations With A Single Employee Telecommuting From New Jersey
16 April 2012
Ogletree, Deakins, Nash, Smoak & Stewart
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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.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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