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