New Jersey Superior Court Appellate Division March 2, 2012 (Telebright Corp. v. Director)

The opinion of the court was delivered by

REISNER, J.A.D.

In a published opinion, Telebright v. Director, Division of Taxation, 25 N.J.Tax 333 (Tax 2010), the Tax Court held as follows: a foreign corporation that regularly and consistently permits one of its employees to telecommute full-time from her New Jersey residence is doing business in New Jersey, is subject to the New Jersey Corporation