It seems to say that if you are a company with only a NY presence and you colocate some servers in NJ, you are then considered to have a 'business presence' in NJ and need to collect sales tax there and maybe even pay corporate income tax!
If you are a corporation, you are supposed to file as a foriegn corporation in every state that you operate, or collect income.
Unfortunately that also means that you are supposed to file corporate income tax in those states as well.
Additionally, some cities and counties require that you have business licenses to operate there also.
As stated in the article, some states are now going after sales tax. California is among them.
Talk to a CPA. Having equipment in one state might not qualify as having a "presence" (ie, office, billing department, etc). A CPA or business lawyer is the only one qualified to answer these questions.
Also talk to your corporate attorney / corporate agent. I have found it helpful to have them also do a conference call with the CPA ( I have heard more then one 'oh yeah, thats right' during a conf call between them )
And call the Secretary of State and / or Franchise Tax Board for that state.