201: New Jersey’s Convenience of Employer Rule and CBT Changes

July was a busy tax month in New Jersey. The “convenience of employer” payroll tax rule was implemented, and changes to the corporation business tax (CBT) went into effect. NJCPA member Nicole DeRosa, CPA, of Wiss, provides the details.  *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Resources:Article: New Jersey Enacts Payroll Tax "Convenience of Employer" RuleNew Jersey Division of Taxation: Convenience of the Employer Sourcing Rule Enacted for Gross Income TaxNew Jersey Division of Taxation: Recent Changes to New Jersey's Corporation Business Tax and Gross Income Tax ActsState Tax Knowledge HubJoin the State Tax Interest Group