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Tuesday, March 6, 2012

TELEBRIGHT CORPORATION, INC. VS. DIRECTOR, NEW JERSEY DIVISION OF TAXATION A-5096-09T2

TELEBRIGHT CORPORATION, INC. VS. DIRECTOR, NEW JERSEY

DIVISION OF TAXATION

A-5096-09T2

A foreign corporation that regularly and consistently

permits one of its employees to telecommute full-time from her

New Jersey residence is doing business in New Jersey, is subject

to the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-

1 to -41, and must file New Jersey Corporation Business Tax

returns. 03-02-12