New Jersey Superior Court affirms corporation business tax assessment against foreign corporation with one telecommuting employee in state


The New Jersey Superior Court, Appellate Division, held that an out of-state software developer, with a resident telecommuting employee, is doing business in New Jersey and therefore subject to the New Jersey Corporation Business Tax. [Telebright Corporation v. Division of Taxation, Superior Court of New Jersey, Appellate Division, Dkt. No. A-5096-09T2, 03/02/12].

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