If your business has recently started operating in New Jersey, you may need to register for sales tax with the state's Division of Revenue and Enterprise Services. Sales tax registration is required for businesses that sell tangible personal property or certain services in the state, and it is important to ensure compliance with state tax laws.
How to get a New Jersey Sales Tax License
There is one sales tax setup task you may need to complete in New Jersey to get your sales tax licence. You can follow the guide below to help you get registered directly with the New Jersey agencies or use Mosey to do it.
Use Mosey to register for sales tax in New Jersey.
Avoid the manual work and headache of registering with state agencies yourself. Automate it with Mosey and stay compliant.
New Jersey Sales Tax Exemption Setup for Corporation
Nonprofits may apply for exemption from sales tax with the New Jersey's Division of Revenue by filing an Application for ST-5 Exempt Organization Certificate (Form REG-1E). Note: The ST-5 exemption certificate grants your organization exemption from New Jersey sales and use tax on the organization's purchases of goods, meals, services, room occupancies and admissions that are directly related to the purposes of the organization, except purchases of energy and utility services.
Apply for Sales Tax Exemption
File Form REG-1E and supporting documents online with the to the New Jersey Online Notice Response Service (NJ ONRS). In order to submit this form and the supporting documents you must select "Business Tax - Exempt Organizations" as the Account Type.
New Jersey Sales Tax Filing Requirements & Deadlines
There is one sales tax filing requirement & deadline you may need to complete in New Jersey. You can follow the guide below or use Mosey to do it.
New Jersey Sales Tax Setup for LLP, LLC, Corporation
In New Jersey, the sale of tangible property and certain services are subject to sales tax. Typically, sellers that have a physical presence in New Jersey are obligated to collect and remit New Jersey sales tax. That said, sellers without a physical presence are obligated to register, collect, and remit sales tax when: the remote seller’s sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey during the current or prior calendar year exceeds $100,000; or the remote seller sold tangible personal property, specified digital products, or taxable services delivered into New Jersey in 200 or more separate transactions during the current or prior calendar year. SaaS is not considered a taxable service in New Jersey.
Register to Collect Sales Tax
Complete Form NJ-Reg online to register for a sales tax account.
New Jersey Sales Tax Reporting for LLP, LLC, Corporation
Once you are registered to collect sales tax, you will be required to file either quarterly or monthly returns and make payments on the same schedule. Taxpayers are required to file monthly sales and use tax returns if the amount of tax to remit is more than $500, and the corporation collected more than $30,000 in sales and use tax in New Jersey during the prior calendar year. Quarterly filings are due on the 20th day after the end of the calendar quarter (i.e., April 20, July 20, October 20, and January 20 for the prior year). Monthly returns are due on the 20th day after the end of the month (i.e., the return for January is due February 20). Note: Filers must file a return for each quarter even if no tax is due and/or no sales were made during the period.
File Quarterly Sales Tax Returns and Pay Tax Online
Quarterly returns are reported using form ST-50 and can be filed online with the New Jersey Department of Treasury - Division of Taxation.
File monthly sales tax returns and pay tax online
Monthly returns are reported using form ST-51 and can be filed online with the NJ Department of Treasury - Division of Taxation.
