{"data":{"id":"us-nj/n.j.-stat.-54a-5-19","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:5-19","heading":"Income sourced, Corporation Business Tax Act, New Jersey Gross Income Tax Act, business conducted partly within, without State.","body":"13. a. For the purposes of the \"New Jersey Gross Income Tax Act,\" N.J.S.54A:1-1 et seq., for taxable years beginning on and after January 1, 2023, notwithstanding any provision in N.J.S.54A:1-1 et seq. or the Corporation Business Tax Act (1945), P.L.1945, c.162 (C.54:10A-1 et seq.) to the contrary, a taxpayer that is subject to the provisions of N.J.S.54A:1-1 et seq. and engages in a trade or business, regardless of business form, or is a partner in a partnership or shareholder of an S corporation, which trade, business, partnership, or S corporation conducts business operations partly within and partly without this State and, as a result thereof or for other reasons that portion of the income from sources within the State cannot readily or accurately be ascertained, the income from the trade, business, partnership, or S corporation shall be sourced in a manner consistent with the provisions of sections 6 through 10 of the Corporation Business Tax Act (1945), P.L.1945, c.162 (C.54:10A-6 through C.54:10A-10).  Income that is representative of the taxpayer's salary, wages, tips, fees, commissions, bonuses, and other remuneration shall be sourced pursuant to the provisions of N.J.S.54A:1-1 et seq.\nb.\tThe director shall promulgate rules and regulations necessary to carry out the provisions of this section.\nL.2023, c.96, s.13.","path":["TITLE 54A NEW JERSEY GROSS INCOME TAX ACT"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"78bb8655f4584e244f340580c154b6075262f9e72c1d6960454cc762a0243d6f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-5-18","next":"us-nj/n.j.-stat.-54a-6-1"},"notice":"GroundRules: Original legal text. Not legal advice."}