N.J. Stat. § 54:50-40
As used in P.L. 2019, c. 7(C.54:50-40 et seq.):
"Critical infrastructure" means property and equipment owned or used by communication networks, electric generation, transmission, and distribution systems, gas distribution systems, water pipelines and related support facilities that service multiple customers and residents including, but not limited to, real and personal property such as buildings, offices, lines, poles, pipes, structures, and equipment;
"Declared disaster or emergency" means a disaster or emergency event for which a Governor's State of Emergency Proclamation is issued or for which a Presidential Declaration of a Major Disaster or Emergency is issued;
"Director" means the Director of the Division of Taxation in the Department of the Treasury;
"Disaster or emergency related work" means repairing, renovating, installing, building, rendering services, or other business activities that relate to critical infrastructure damaged, impaired, or destroyed by the declared disaster or emergency;
"Disaster period" means a period beginning 10 days before the first day of the Governor's proclamation or the President's declaration, whichever occurs first, and ending 60 days after the end of the declared disaster or emergency period;
"Home state" means the state, or other jurisdiction, in which an out-of-State business maintains its principal place of business or, in the case of an out-of-State employee, the principal location where the employee engages in his or her professional practice;
" Out-of-State business" means a business entity that does not have a physical presence in this State and does not otherwise engage in business activity or do business in this State, but whose services are requested by a business that is registered to do business in this State or by a State or local government for purposes of performing disaster or emergency related work in this State, provided that an out-of-State business also includes a business entity that is affiliated with the business that is registered to do business in this State solely through common ownership and provided further that the out-of-State business does not have a physical presence in this State, does not engage in activities in this State, is not doing business in this State, and does not have registration or tax filing obligations, other than being included in a combined return as a non-taxable member pursuant to section 18 of P.L. 2018, c. 48(C.54:10A-4.6), in this State prior to the declared disaster or emergency; and
" Out-of-State employee" means an employee who does not work in this State, except for disaster or emergency related work on critical infrastructure during the disaster period.
N.J.S. § 54:50-40