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New Jersey's Corporation Business Tax held applicable to foreign corporations with a single employee telecommuting from New Jersey

• Ogletree Deakins
• -
• USA
• -
• April 4 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