Ogletree Deakins Ogletree Deakins
Home > Insights & Resources > Blog Posts > New Jersey’s Corporation Business Tax Held Applicable to Foreign Corporations With a Single Employee Telecommuting From New Jersey

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

Download PDFPrintShare

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.

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.

Topics

Employment Law

Browse More Insights

Podcasts Seminars Webinars
Fountain pen signing a document, close view with center focus
Practice Group

Employment Law

Ogletree Deakins’ employment lawyers are experienced in all aspects of employment law, from day-to-day advice to complex employment litigation.

Learn more

Sign up to receive emails about new developments and upcoming programs.

Sign Up Now