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COVID-19 Information

COVID-19 is still active.   Wear a mask.  Social distance.  Stay up to date on vaccine information.
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Division of Taxation

Businesses

Telecommuter COVID-19 Employer and Employee FAQ

Tele-Commuting and Corporate Nexus
As a result of COVID-19 causing people to work from home as a matter of public health, safety, and welfare, the Division will temporarily waive the impact of the legal threshold within N.J.S.A. 54:10A-2 and N.J.A.C. 18:7-1.9(a) which treats the presence of employees working from their homes in New Jersey as sufficient nexus for out-of-state corporations. In the event that employees are working from home solely as a result of closures due to the coronavirus outbreak and/or the employer's social distancing policy, no threshold will be considered to have been met.




Last Updated: Tuesday, 12/15/20