ContentsYour Business Only has Employees in New JerseyYour Business Only Sells Goods and Services in New Jersey Your Business has Operations in New JerseyYour Business Seeks to Contract with New Jersey Government
If you have an out-of-state business that did not originally form and register in New Jersey, registration may now be required. Identify which scenario below applies to your business and follow the necessary steps to complete registration.
- You ONLY have employees in New Jersey
- You ONLY sell goods in New Jersey
- Your business has Operations in New Jersey
- You are seeking to contract with the New Jersey government (including but not limited to State, County, Municipal, School District, etc.)
Recent Regulations and Resources
Your Business Only has Employees in New Jersey
If you have employees in New Jersey and have no other business activity in the State, you need to register for State taxes.
Your Business Only Sells Goods and Services in New Jersey
You are considered a remote seller and need to register for State taxes if either of the following is true:
- Your taxable transactions in New Jersey exceeded $100,000 in the last calendar year OR
- You had more than 200 separate taxable transactions in New Jersey in the current or prior calendar year
Either of these conditions gives your business an "economic nexus" in New Jersey. This is separate and distinct from a "physical nexus," described in the next section.
If neither of the above applies to your business, you do NOT need to register for State taxes.
Your Business has Operations in New Jersey
The State calls out-of-state businesses with operations in New Jersey foreign businesses or Nexus businesses (because they have a nexus in New Jersey).
If any of the following applies to your business, you have business operations in New Jersey:
- An office in New Jersey
- Employees or independent contractors provide services to clients in New Jersey
- Ownership of property in New Jersey, including inventory housed in a 3rd party warehouse in New Jersey
- Company-operated vehicles making business-related stops (deliveries or pickups) in New Jersey
- Some licensing agreements with an entity operating in New Jersey
The NJ Division of Taxation’s Nexus Unit - Office Audit Branch can help you determine if you have a nexus business
To register as a Nexus Business:
- Corporations must obtain a Certificate of Good Standing with their state of origin
- All businesses must check to see if the EXACT name they used to register in their place of origin is available in New Jersey AND THEN form their business. NOTE: If your business name is available, you can submit your authorization documents online. If your business name is not available in New Jersey, you need to find an available name, this is known as your Doing Business As (DBA) name. You can find an available DBA name using the same name search tool. Once you have found an available name you would like to use, you must submit a paper authorization application. Search available business names.
- After you form your business, you need to register for State taxes.
Your Business Seeks to Contract with New Jersey Government
If you are looking to contract with the New Jersey government you will have business operations in New Jersey. Follow the steps identified under "Your Business has Operations in New Jersey" above to properly register your business.
Once you've properly registered, learn how to find government contracts.