The New Jersey Dept. of the Treasury explains that a business that restores critical infrastructure in a declared disaster isn’t required to register, file, report and pay state or local taxes or fees requiring the filing of a NJ tax return. And out-of-state employees, or their employers, needn’t report and pay state or local income taxes. But, when out-of-state businesses or employees purchase goods and services used in NJ, they must pay all associated taxes and fees. Read the law.

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