New Jersey: Sales Tax Handbook
How to get a New Jersey Certificate of Authority
In New Jersey, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in New Jersey for the first time, you will need to determine your business' permit requirements. The good news is that you can get a New Jersey Certificate of Authority and be ready to do business same-day after you submit your application. This guide will help you learn how!
- Does My Business Need A Sales Tax Permit In New Jersey?
- How To Apply For a New Jersey Certificate of Authority
- What Info Do I Need To Apply?
- Application Fee, Turnaround Time, and Renewal Info
- Apply For a New Jersey Certificate of Authority Online
- Apply For a New Jersey Certificate of Authority Offline
Who needs a New Jersey Certificate of Authority?
New Jersey state law requires you to acquire a certificate of Authority to collect sales tax if youre business earns revenue in New Jersey from any of the following activities: retail sale, rental, or use of tangible personal property or digital property; retail sale of producing, fabricating, processing, installing, maintaining, repairing, and servicing tangible personal property or digital property; maintaining, servicing, or repairing real property; certain direct-mail services; tattooing, tanning, and massage services; investigation and security services; information services; limousine services; sales of restaurant meals and prepared food; rental of hotel and motel rooms; certain admission charges; certain membership fees; parking charges; storage services; sales of magazines and periodicals; delivery charges; and telecommunications services, except as otherwise provided in the Sales and Use Tax Act.
Businesses with a taxable presence within New Jersey are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in New Jersey.
How to get a New Jersey Certificate of Authority:
You can acquire a Certificate of Authority for collecting sales tax by submitting Form NJ-REG or by using the New Jersey Online Tax/Employer Registration interface. You will need to have a registered business entity and a federal EIN number before you begin.
When you receive your Certificate of Authority, you must display it prominantly in your retail location. Once you are registered, you will be able to make tax payments and submit tax filings online (offline, you would use form ST-50).
You need the following information to apply for a New Jersey Certificate of Authority:
SSN; Name; Trade Name,
Type of Ownership,
New Jersey Business Code,
Owner; partner and corporate officers' info,
Other basic info (is seasonal business; entity; subsidiary; what you sell; etc.)
New Jersey Certificate of Authority Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a New Jersey Certificate of Authority, and you will receive your permit same-day after filing your application.
Application Fee: FREE
Turnaround Time: Same-day
Permit Renewals: No Renewals Needed
Apply For Your New Jersey Certificate of Authority Now:
Get Your New Jersey Certificate of Authority Online
You can easily acquire your New Jersey Certificate of Authority online using the New Jersey Online Business Registration Service website. If you have quetions about the online permit application process, you can contact the Department of the Treasury via the sales tax permit hotline (609) 292-9292 or by checking the permit info website .
Offline New Jersey Certificate of Authority Application Form
While generally slower than applying online, you can apply for a New Jersey Certificate of Authority for your business offline using Form NJ-REG, the "Business Registration Application". Form NJ-REG can be downloaded from the Department of the Treasury here .
Mail Completed Form NJ-REG To:Client Registration
PO Box 252
Trenton, NJ 08646-0252
33 West State St 3rd Floor
Trenton, NJ 08608
What's Next? Now that you know how to apply for your New Jersey Certificate of Authority, learn how to collect and remit the New Jersey sales tax.
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