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The Complete State-by-State Nexus Guide

New Jersey

Physical Nexus in New Jersey

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales. You may be liable for collecting and remitting New Jersey use tax on retail sales made during conventions or trade shows.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in New Jersey

A business is considered to have economic nexus in New Jersey if it made $100,000 or more in sales OR completed 200 transactions in the current or prior calendar year.

What’s included?

  • Gross revenue of tangible personal property and specified digital products
  • Taxable services
  • Exempt services

What’s Not Included

  • Nontaxable retail sales of tangible personal property and specified digital products

Remote sellers that only make nontaxable retail sales are required to register with New Jersey upon reaching the threshold, but may request to be placed on a non-reporting basis by completing Form C-6205-ST.

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