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

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.