Form CBA-1 Notice of Business Activities Report by a Foreign Corporation - New Jersey

Form CBA-1 or the "Notice Of Business Activities Report By A Foreign Corporation" is a form issued by the New Jersey Department of the Treasury.

The form was last revised in March 1, 2010 and is available for digital filing. Download an up-to-date Form CBA-1 in PDF-format down below or look it up on the New Jersey Department of the Treasury Forms website.

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CBA-1
 
(03-10, R-4, ct)
 
 
STATE OF NEW JERSEY  
DIVISION OF TAXATION 
NOTICE OF BUSINESS ACTIVITIES REPORT 
by a FOREIGN CORPORATION 
(Incorporated other than in New Jersey) 
(P.L. 1973, c. 171) 
 
FOR CALENDAR YEAR ________ 
or taxable year beginning __________________________, ________ and ending __________________________, ________
DUE DATE: File on or before the fifteenth day of the fourth month after the close of the calendar or fiscal year.
Name 
 
 
 
 
 
 
 
Federal Identification No. 
Address (Number and Street or Rural Route) 
 
 
 
State of Incorporation 
City, Town or Post Office and State    
 
 
Zip Code   
Date of Incorporation
 
Principal Type of Business ___________________________________________________________________________________________________
Location of Principal Office __________________________________________________________________________________________________
Offices and Other Places of Business in New Jersey:
Location
Nature of Activity
________________________________________________________________  
_____________________________________________ 
Officers, Employees, Agents and Representatives in New Jersey (attach fully descriptive
duty statement for each officer and each class of employee, agent or representative)
Title
Number of Persons
_________________________________________________________________________
___________________________________________________
GENERAL INFORMATION
1. Chapter 171 Laws of 1973 (N.J.S.A. 14A:13-14, et seq.) provides that every foreign corporation except corporations exempt pursuant
to paragraph 2, must file a Notice of Business Activities Report on Form CBA-1 if:
(a) Such corporation has not obtained a certificate of authority to do business in New Jersey and is not "doing business" in this
State in the traditional franchise tax sense, but, nevertheless, is deriving income from sources within this State; or is engaged
in any type of activity or interrelationships within this State.
(b) Such corporation disclaims liability for the Corporation Business Tax and any obligation to obtain a certificate of authority to
do business in this State.
2. A foreign corporation is exempt from the requirement of filing a Notice of Business Activities Report if:
(a) By the end of its accounting period for the preceding calendar or fiscal year it had received a certificate of authority to do
business in New Jersey issued by the Division of Revenue;
or
(b) Files a timely return under the Corporation Business Tax Act for such calendar or fiscal year.
NOTE: The failure of a foreign corporation to file a timely report may prevent the use of the courts in this State for all contracts
executed and all causes of action that arose at any time prior to the end of the last accounting period for which the
corporation failed to file a required timely report.
ANSWER ALL QUESTIONS ON THIS FORM
CBA-1
 
(03-10, R-4, ct)
 
 
STATE OF NEW JERSEY  
DIVISION OF TAXATION 
NOTICE OF BUSINESS ACTIVITIES REPORT 
by a FOREIGN CORPORATION 
(Incorporated other than in New Jersey) 
(P.L. 1973, c. 171) 
 
FOR CALENDAR YEAR ________ 
or taxable year beginning __________________________, ________ and ending __________________________, ________
DUE DATE: File on or before the fifteenth day of the fourth month after the close of the calendar or fiscal year.
Name 
 
 
 
 
 
 
 
Federal Identification No. 
Address (Number and Street or Rural Route) 
 
 
 
State of Incorporation 
City, Town or Post Office and State    
 
 
Zip Code   
Date of Incorporation
 
Principal Type of Business ___________________________________________________________________________________________________
Location of Principal Office __________________________________________________________________________________________________
Offices and Other Places of Business in New Jersey:
Location
Nature of Activity
________________________________________________________________  
_____________________________________________ 
Officers, Employees, Agents and Representatives in New Jersey (attach fully descriptive
duty statement for each officer and each class of employee, agent or representative)
Title
Number of Persons
_________________________________________________________________________
___________________________________________________
GENERAL INFORMATION
1. Chapter 171 Laws of 1973 (N.J.S.A. 14A:13-14, et seq.) provides that every foreign corporation except corporations exempt pursuant
to paragraph 2, must file a Notice of Business Activities Report on Form CBA-1 if:
(a) Such corporation has not obtained a certificate of authority to do business in New Jersey and is not "doing business" in this
State in the traditional franchise tax sense, but, nevertheless, is deriving income from sources within this State; or is engaged
in any type of activity or interrelationships within this State.
(b) Such corporation disclaims liability for the Corporation Business Tax and any obligation to obtain a certificate of authority to
do business in this State.
2. A foreign corporation is exempt from the requirement of filing a Notice of Business Activities Report if:
(a) By the end of its accounting period for the preceding calendar or fiscal year it had received a certificate of authority to do
business in New Jersey issued by the Division of Revenue;
or
(b) Files a timely return under the Corporation Business Tax Act for such calendar or fiscal year.
NOTE: The failure of a foreign corporation to file a timely report may prevent the use of the courts in this State for all contracts
executed and all causes of action that arose at any time prior to the end of the last accounting period for which the
corporation failed to file a required timely report.
ANSWER ALL QUESTIONS ON THIS FORM
Corporate Name _________________________________________________________________________
Federal ID#
________________________________________________
F/Y/E __________ / __________ / __________
Answer All Questions (See Instructions for Explanations):
DID THIS CORPORATION, now or ever, conduct any of the following activities in New Jersey:
If "YES" insert first date (month and year) in yes box.
YES
NO
If "NO" insert "X" in no box
Month/Year
X
Conduct any type of activity or engage in any interrelationships within New Jersey? ............................
1.
Derive Income from sources located in New Jersey?
2.
If yes, specify: Type ____________________ Approximate amount $_________________ ………..
Solicit sales in New Jersey? If yes, specify:
3.
For product
By In-State Reps., etc.
Internet or Electronic Means
For services
By mail or phone only .. …………………………....…………
If you have in-state solicitation of product is sales acceptance and/or approval:
4.
By salesman at New Jersey customer
At corporate office located outside of New Jersey …………………………………….………
If you have in-state salespeople with in-home offices in New Jersey, do you reimburse them for the
5.
expense of maintaining such space in their home? If yes, submit copies of vouchers .........……….….
Own, rent or lease any type of property located in New Jersey either for your own or other use? ..……
6.
Do you license the use of intangible rights to clients located in New Jersey? ………………………….
7.
Provide any type of continuous maintenance program(s) which is/are performed in New Jersey by this
8.
entity or by any sub-contractor or independent contractor? .………………………………….………..
9. Deliver goods to points in New Jersey?
Your own trucks
Common Carrier
If delivered in your own truck, do you assist in set-up, installation or pick up of damages, returned or
replaced goods? ………………………………………………………………………………………….
10. Perform any type of service in New Jersey, not related to solicitation of sales? ......................................
11. Do you own or lease any vehicles which are registered in New Jersey? If yes, are they assigned to:
Salespeople only
Salespeople and others
Others ……………….
12. Is this corporation deriving income as a partner/member of any Partnership or LLC located or doing
business in New Jersey? If yes, describe this corporation's involvement:
___________________________________________________________________________________
In conclusion, is this corporation otherwise subject to tax under either the Corporation Business Tax Act
(N.J.S.A. 54:10A-1, et seq.) ……………………………………………………………………………………
YES
NO
or
have any obligation to obtain a certificate of authority to do business in this State. (as qualified and issued by
the Division of Revenue, Commercial Recording Bureau …………………………………………………………
YES
NO
CERTIFICATION OF AN AUTHORIZED OFFICER OF THE CORPORATION
SUBMIT
COMPLETED
FORM 
 
 
I hereby certify that this report, including any attachments, is to the best of my knowledge and belief, a true,
TO: 
NJ
D
T
 
 
IVISION OF 
AXATION
correct and complete report.
O
A
B
 
FFICE 
UDIT 
RANCH
50
B
S
 
 
ARRACK 
TREET
PO
B
269 
 
OX 
T
, NJ
08695‐0269
RENTON
 
______________________________________________________________________________________________
Signature of Officer
Title
Date
CBA-1 (03-10, R-4, ct)
Pg 2
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, or any other items that result in the payment of royalties and the location of 
franchises 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 or LLC doing business or 
located in New Jersey.  In addition, submit a rider detailing the partnership or LLC 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 Office Audit Branch, Nexus Group, phone number (609) 984‐5749. 

Download Form CBA-1 Notice of Business Activities Report by a Foreign Corporation - New Jersey

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