The New Jersey Division of Taxation recently announced that out-of-state businesses will have to resume withholding income taxes for New Jersey workers who telecommute beginning Oct. 1, as New Jersey ends temporary suspensions and waivers of some corporate business taxes. This means companies that have only been withholding income taxes for telecommuting workers based on their home state's laws will now have to withhold New Jersey income taxes. New Jersey bases its income taxes on where the work is performed. Companies also will have to pay corporate taxes based on the percentage of employees who work in New Jersey and, for out-of-state sellers, sales taxes on sales generated by New Jersey-based employees. All three rules were suspended when companies moved to having workers work from home for public health reasons during the early weeks of the pandemic.