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
