The first paragraph of the form NJ- NR A says:
If business activities are carried on both inside and outside New Jersey, business income may be allocated to determine the amount of income from New Jersey sources.
You are correct about the actual line wording. I feel like that could be a gray area. I don't have the time to look for a lawsuit. Curious little caveat. This only applies to non-residents. That also feels biased.
@J9999
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