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CBA-1A

(10-99)

CORPORATION BUSINESS ACTIVITIES REPORTING ACT

INSTRUCTIONS (by Question)

(1) Includes the maintenance of an office or other place of business; maintenance of personnel, including the presence of

employees, agents, representatives or independent contractors in connection with the corporation’s business, even

though not regularly stationed in New Jersey.

(2) Receive payments from persons, business, etc. located in New Jersey regardless of any other connection with New

Jersey.

(3) Have customers located in New Jersey from which you derive sales receipts. You must indicate whether for product

or services and whether solicitation is physically in-state.

(4) Does the salesman have this authority or are orders required to be approved at the corporation’s office out of state.

(5) Examples of expenses include (but are not limited to) mortgage or rent, electricity, gas, oil, telephone, other utilities,

travel and entertainment. Please include copies of appropriate expense vouchers.

(6) Examples of corporate property include (but are not limited to) real estate, inventories, office equipment, office space,

storage space, other equipment, etc. that is used by the corporation or that is rented, leased, etc. to others, in which the

corporation retains title.

(7) Examples include (but are not limited to) software licensing agreements with end users in New Jersey; the use of

patents, trademarks, logos, goodwill, items that result in the payment of royalties and the location of franchisees in New

Jersey.

(8) Is there a contractual obligation to perform continuing maintenance services? You must submit copies of said

agreements.

(9) If you deliver goods (that you sell), does the corporation, at point of delivery, perform any other services that go beyond

merely unloading of goods, merchandise or inventory, such as set-up, installation, moving, etc. or picking up damaged,

returned or replaced goods?

(10) Services include:

repairs, maintenance, construction, installation, supervision, consulting, technical assistance,

training, collection of accounts, taking inventory, maintaining displays, conducting meetings/seminars (for other than

sales personnel), transport of the goods of others, etc.

(11) If there are corporate owned or leased vehicles in New Jersey, answer accordingly.

(12) This must be answered if the corporation has a partnership interest in a partnership doing business or located in New

Jersey. In addition, submit a rider detailing the partnership name and mailing address as well as same for all other

partners.

The final two (2) questions dealing with subjectivity to Corporation Tax and the necessity to qualify as a Foreign

Corporation are to be answered to the best ability of the respondent.

Please note that the Business Activities Report will be rejected and returned to the corporation as unfiled for the

following reasons:

Calendar or fiscal year has not yet ended.

Report does not include calendar or fiscal year covered.

Report covers a period in excess of one year.

Report has not been signed.

Federal Identification Number is missing.

Form is incomplete (all questions must be answered).

For further information, contact the Audit Service Branch, CBA Unit, phone number (609) 984-7990 or (609) 633-7837.

Form Cba-1 - Notice Of Business Activities Report By A Foreign Corporation - New Jersey Division Of Taxation Page 2