New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 8 - BUSINESS ALLOCATION FACTOR
Section 18:7-8.15 - Compensation of officers and employees within New Jersey
Universal Citation: NJ Admin Code 18:7-8.15
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Compensation of officers and employees within this State shall include the entire amount of wages, salaries and other personal service compensation for services performed within or both within and without this State if:
1. The
service is performed entirely within this State; or
2. The service is performed both within and
outside this State, but the service performed outside the State is incidental to the
individual's service within the State. For example, service that is temporary or
transitory in nature or which consists of isolated transactions;
3. The service is not performed entirely in any
state but some of the service is performed in this State; and
i. The base of operations, or, if there is no base
of operations, then the place from which the service is directed or controlled, is
in this State; or
ii. The base of
operations or place from which the service is directed or controlled is not in any
state in which some part of the service is performed, but the individual's residence
is in this State;
4.
Contributions are not required or paid with respect to such service under an
unemployment compensation law of any other state.
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