New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 28 - RACE HORSES
Section 18:24-28.5 - Resident

1. Any individual who maintains a permanent place of abode in this State is a resident. A permanent place of abode is a dwelling place maintained by a person, or by another for him or her, whether or not owned by such person, on other than a temporary or transient basis. The dwelling may be a house, apartment, or flat; a room, including a room at a hotel, motel, boarding house, or club; or a residence hall operated by an educational or charitable institution, or a trailer, mobile home, house boat, or any other premises.

2. Any corporation incorporated under the laws of New Jersey and any corporation, association, partnership, or other entity doing business in the State or maintaining a place of business in the State, or operating a hotel, place of amusement, or social or athletic club in this State is a resident.

3. Any person while engaged in any manner in carrying on in this State any employment, trade, business, or profession shall be deemed a resident with respect to the use in this State of tangible personal property or services in such employment, trade, business, or profession.

4. A person is considered to be engaged in carrying on business within New Jersey if he or she carries on activity preparatory to racing, maintains a stable, or races horses on tracks within New Jersey.

5. Activities preparatory to racing are those acts of a person which enable him or her to pursue a racing operation, such as the possession of a license to race in New Jersey and, in conjunction therewith, the entry of horses in racing; the hiring of grooms, trainers, jockeys, or drivers; and registration with a jockey club at various tracks. The possession of a license by a nonresident, which is not accompanied simultaneously by one or more of the other activities described above will not result in a resident status until one or more of the additional activities occur.