Example 1
A foreign manufacturing corporation has its factory outside New Jersey. Its only activity in New Jersey is the maintenance of an office within the State. The orders are forwarded to its home office outside the State for acceptance and the merchandise is shipped from the factory direct to the purchasers. The corporation is subject to the corporation business tax because it maintains an office within the State.
Example 2
A foreign corporation, which operates several retail stores outside New Jersey, leases an office in New Jersey for the convenience of its buyers when they come to New Jersey. It has several employees permanently assigned to such office. Salesmen call at the office to solicit orders from the buyers, and the merchandise is shipped to such office by the sellers. Upon receipt, the merchandise is examined and sent to the various stores of the corporation outside New Jersey. The corporation is subject to the corporation business tax because it maintains an office, is regularly doing business through its constituted representatives, and owns property in New Jersey.
Note: The foregoing examples illustrate conditions giving rise to subjectivity to the corporation business tax without regard to whether or not the corporation holds a general or special certificate of authority to do business in New Jersey.
Example 3
A foreign corporation has applied for and has received a certificate of authority to do business in New Jersey by the Division of Revenue and Enterprise Services, but does not actually do any business in New Jersey, nor does it have any office or property or any employees in New Jersey, nor does it own or employ capital here. The corporation has sought and received the privilege of exercising its corporate franchise in New Jersey and is, therefore, subject to the corporation business tax and must file a return and pay the minimum tax.
N.J. Admin. Code § 18:7-1.8