Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...
On Jan. 10, the New Jersey Division of Taxation issued a Technical Advisory Memorandum (TAM-6), in which it asserts that a 2002 amendment to the state's Corporation Business Tax Act creates nexus for out-of-state corporations that solicit business within New Jersey or that derive receipts from sources within the state.
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