Who Needs To Be Registered For Sales Tax In Nj

New Bailiwick of jersey

The state of New Jersey became a full fellow member of Streamlined Sales Tax October 1, 2005.

Membership Petition
Annual Recertification Letter of the alphabet
Document of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices

IMPORTANT Notation: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.

State Contacts

Taxation Rates

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Engagement: eleven/1/2018

Remote Seller Thresholds:
Gross revenue exceeds $100,000 or 200 or more separate transactions in prior or electric current agenda twelvemonth

Notes: Market place Sales

Additional Remote Seller Information:
Remote sellers are not required to collect and remit Sales Tax on the sale of tangible personal property, specified digital products, or services delivered into New Jersey when sold through a market, because the new law requires the marketplace facilitator to collect and remit Sales Taxation on all marketplace transactions. The market place is required to collect and remit tax, regardless of whether the marketplace seller is above or beneath either of the economical thresholds.

A remote seller that is over the economic threshold, but sells solely through one or more marketplaces must register, but may request to be placed on a non-reporting footing for Sales Revenue enhancement, since the market place is required to collect the tax on all marketplace transactions.

A remote seller that is over the economic threshold, simply only makes sales that are for resale or otherwise nontaxable must register, merely may asking to be placed on a non-reporting basis for Sales Tax.

Other

Governing Board Delegates

Senator Nellie Pou
Elizabeth Lipari
Beth Berniker