N.J. Admin. Code § 18:35-7.7
Current through Register Vol. 56, No. 24, December 18, 2024
Any professional athletic team (as defined by N.J.A.C. 18:35-5.1(b)1) which pays compensation to a resident or nonresident individual for services rendered to the team within New Jersey shall be deemed to be an employer and shall be required to withhold New Jersey gross income tax from that portion of the compensation attributable to duty days spent in New Jersey, as defined in N.J.A.C. 18:35-5.1(b)3.
N.J. Admin. Code § 18:35-7.7