Register for Taxes

Below, find more information about your tax responsibilities as a New Jersey business owner.

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Registering for Tax Purposes

If you are doing business in New Jersey, you must register for tax purposes by completing Form NJ-REG at New Jersey's Online Business Registration. There are many types of taxes, but the most common ones are based on revenue, sales tax, and employee withholding tax. On this form, you will be asked to identify the relevant taxes for your business.

Once you complete the registration, you will receive a Business Registration Certificate (BRC). If you completed your application online, you will be issued a BRC immediately with a paper form being mailed to you in a few weeks.You will need your BRC number when completing your taxes or seeking resources from the State.

After registering, expect to receive forms, returns, instructions, certificates, and other information required for ongoing compliance with New Jersey State taxes. You can also complete many of the filings online.

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NJ-REG

Collecting Sales and Use Tax

As of 2019 the sales tax rate is 6.625% Reduced taxes (50% of the regular rate) may apply to transactions taking place within a Urban Enterprise Zone and involving a certified UEZ Business.

Businesses should obtain an Authorization to Collect Sales Tax when they apply for their Business Registration Certificate.

A business purchasing items for resale should also obtain a ST-3 Resale Certificate that allows them to purchase items that they will be reselling tax free. The application is part of the process for Registering for Tax and Employer purposes (NJ-REG) required for every New Jersey Business. Based on the information provided in that application the New Jersey Division of Revenue and Enterprise Services will issues the appropriate authorizations.

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Sales and Use Tax

Employer Tax and Reporting Requirements

When you hire an employee, you will need to register to pay employer and payroll taxes, among other forms and filings. Learn more about the requirements for new hires.

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