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Any person, business entity, or organization doing business in New Jersey must complete a Business Registration Application (NJ-REG) with the New Jersey Division of Revenue and Enterprise Services (DORES). This includes individuals who make occasional sales (flea markets, trade, and craft shows) and nonprofit organizations.
You must complete the NJ-REG at least 15 business days before doing business, or opening an additional place of business in New Jersey. This enables DORES to send you the necessary information to comply with New Jersey tax laws.
The NJ-REG will allow you to properly register for business taxes and employer purposes. Once registered, you will be able to file and remit taxes online. Those who register for Sales and Use Tax will then be authorized to collect the tax as well as issue and receive NJ Sales Tax Exemption Certificates.
A bulk sale is a whole or partial sale, transfer, or assignment of an individual or company's business assets outside the ordinary course of business. The purchaser or their attorney must send the Division of Taxation a Form C-9600 with required documents to protect the buyer from inheriting any of the seller’s tax due to the Division. The Division must receive the form and documents at least ten business days before the sale.
Common changes such as filing status, reporting a new mailing address, and ending your tax eligibilities all can be done online through DORES’ website.
A paper Form REG-C-L is required for registering a new location for an existing business, and for the purchase or sale of a business showing new ownership.
