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State Sales Tax Nexus and General Overview

Need to Understand a State's Sales Tax Situation? Here it is...

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Transaction Tax Resources, Inc.
All data is provided for informational purposes only, subject to disclaimer at bottom of page. Data may not apply to your particular situation. Always seek the advice of an experienced and independent sales tax professional prior to taking action.

New-Jersey (NJ)

NJ Sales Tax - Name of Tax and General Application:

New Jersey imposes a tax on the sales of tangible personal property or digital property at the retail level and specific services in the state. This tax is called a "sales tax". There is also a tax imposed on the use of goods and services purchased for use in the state that have not had sales tax collected. This tax is called a "use tax".

NJ Nexus - General Requirements:

The word "nexus" means a link or connection. If you are determined to have nexus to a U.S. state then you are subject to that state's sales and use tax rules and must collect and remit sales tax to the state. This is known as a "filing obligation."

Each state has a different definition of nexus. However, if the answer to any of the following questions is yes, it is likely that a company has nexus as legally defined in most U.S. States.

Does the company own property in the state? Does the company have employees living in the state? Does the company regularly send employees in the state to perform services? Does the company have an agent acting on behalf of the company in the state?

New Jersey imposes nexus when there is ownership, rental, or lease of real or tangible personal property; physical presence via performance of services or solicitation of sales by employees, agents, or independent contractors; use of intangible assets such as trademarks and the licensing of software; distribution of catalogs or other advertising.

NJ Local Tax - Do Localities Impose Tax?

No, New Jersey does not impose local sales tax.

NJ Resale Certificate Renewal Agreements:

A resale certificate in New Jersey relieves the seller of liability for tax. The seller must keep resale certificates for a minimum of four years and have them available for inspection before the 90th day following the date the transaction took place.

NJ Resale Certificate Renewal Periods

There is no stated expiration period.

NJ Statute of Limitations

Four years from the date the return was filed. When no return is filed there is no limitation period.

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