Business registration is mandatory in New Jersey. All corporations, LLCs, and limited partnerships must register with a New Jersey Business Entity ID and EIN. If you are registering a partnership or sole proprietorship, you must provide your SSN or EIN. This number will serve as your business tax ID in New Jersey.
501(c)(3) organizations are exempt from sales tax and should complete Form REG-1E. Note that out-of-state 501(c)(3) organizations requiring payroll only should select: “Non-New Jersey Business Entity Registration with New Jersey Resident Employees.”
This option is only for individuals renting three or more transient accommodations such as houses, apartments, rooms, or other lodging rented for periods of less than 90 days and are required to collect New Jersey Sales Tax, the State Occupancy Fee, any Municipal Occupancy Taxes or other taxes or fees levied in certain areas of the State. Individuals renting fewer than 3 units are not required to register and collect taxes.
Registering a business in New Jersey requires compliance with sales tax and occupancy fee regulations.
This registration option is only used for businesses selling goods to NJ customers via the internet, mail order or telephone, and have no physical presence in NJ and do not contract with NJ public agencies. Physical presence includes: employees, agents, or other representatives; an office, warehouse or other place of business; deliveries by your own vehicles; and storing inventory at a location in NJ regardless of ownership of the facility. The effective date for Remote Sellers to begin collecting New Jersey Sales Tax was November 1, 2018.
Remote sellers need to register for sales tax in New Jersey if they meet specific criteria.
This option is for Domestic/Household Employers, those who employ domestic/household workers and are required to report and remit Unemployment Insurance, Disability and Workforce Development Fund and Family Leave Insurance contributions, as well as deduct Gross Income Tax. Some examples of Domestic/Household workers are nannies, caregivers, housekeepers, butlers, gardeners, etc. By selecting this option, you are not registering as a business subject to New Jersey State business taxes other than those required to be paid for or on behalf of your Domestic/Household employee(s). Please visit the Department of Labor for more information.
Domestic employers in New Jersey need to register and comply with insurance and tax regulations.
