Philadelphia Wage Tax Refund taxable in NJ

I live in NJ and my company is in Philadelphia. I work remotely so while I am taxed the Philadelphia Wage tax I request a refund for the total amount and get that back each year.

I understand that if I don't itemize on Federal (and I do not) than this is not considered income for Federal but, would it be considered income to NJ for State Tax purposes? I do not claim credit for the Philly wage taxes (which is an option on the NJ state return) so I assume the refund would NOT be considered income but I do get a 1099-G each year.

I can't find any information anywhere on this situation - is the local tax refund taxable by NJ State?

Thank you!

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