Nice Move, New Jersey

Taking a page from the crazypants tax laws of their neighbors in New York, the State of New Jersey has (incredibly) decided it can require a company who has a single telecommuting employee residing in the state to file a corporate tax return. Seriously. The tax court of New Jersey feels that one person with a laptop comprises a significant presence in their state, never mind that the bulk of this person's output (in this case, software) is not tangibly present in New Jersey.

Oy, has anyone in the NJ state office of taxation ever driven there? Do they really want to discourage people driving less and telecommuting more? I didn't think so. Hey, here's an idea: how about structuring tax laws in such a way as to not double tax telecommuters? Or eliminating the complexity and punishment clauses that make it hard for businesses to administer their telecommuting programs. That would be nice.