In 2010, the Tax Court of New Jersey ruled that an out-of-state company with a telecommuter residing and working out of the state was "doing business" in New Jersey and, thus, was subject to the New Jersey Corporation Business Tax Act (Telebright Corporation, Inc. v. Director, Division of Taxation, (New Jersey Tax Court, No. 011066-2008, March 24, 2010)). The Tax Court cited the company's consistent contact with the employee and the employee's use of a company-owned computer as being sufficient to trigger a taxable presence in the state, requiring the payment of state income tax under state law (N.J. Admin. Code § 18:7-1.9(b)). The state has applied different standards under certain circumstances. Employers should consult a local attorney to determine their tax obligations for a worker located in New Jersey.