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Expert Analysis

Sweeping Business Tax Changes Continue In New Jersey

By David Gutowski, Jonathan Maddison and Matthew Setzer ( October 12, 2018, 5:07 PM EDT) -- As part of Gov. Phil Murphy's efforts to "modernize" business taxes,[1] New Jersey enacted sweeping changes to its corporation business tax, or CBT, including combined reporting and market sourcing for services.[2] On Oct. 4, Gov. Murphy signed two bills into law that further change the business tax landscape: A4495, which provides additional changes to the CBT, and A4496, which imposes sales and use tax on remote sellers and marketplace facilitators in light of the U.S. Supreme Court's decision in South Dakota v. Wayfair Inc....

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