Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information
Nonresident taxpayers will not be deemed to be carrying on a trade or business in New Jersey for Gross Income Tax purposes if their only activity is the buying and selling of intangible personal property and;
This amendment places New Jersey on equal footing with many of its neighboring states that already have similar provisions in their state income tax codes.
This amendment was signed into law on September 14, 1998 and is effective for tax years ending after enactment.