TELEBRIGHT CORP., INC. v. DIRECTOR, DIVISION OF TAXATION

No. 011066-2008

25 N.J. Tax 333 (2010)

TELEBRIGHT CORPORATION, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

March 24, 2010.


Attorney(s) appearing for the Case

Richard J. Bove for plaintiff (Hausch & Bove).

Marikae G. Toye for defendant (Paula T. Dow, Attorney General of New Jersey, attorney).


DeALMEIDA, P.J.T.C.

This case presents the question of whether a Delaware corporation with offices in Maryland is subject to the New Jersey Corporation Business Tax Act ("CBT Act"), N.J.S.A. 54:10A-1, et seq., by virtue of the fact that a New Jersey resident employed by the company "telecommutes" by receiving and performing her work assignments each business day at her New Jersey home via computer and telephone. For the reasons stated more fully

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