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NEW JERSEY COMPLETE BUSINESS REGISTRATION PACKET
TABLE OF CONTENTS
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Inside Cover
Taxes of the State of New Jersey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Instructions for NJ-REG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Business Registration Form (NJ-REG) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Instructions for Business Entity Public Record Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Registration of Alternate Name Form (C-150G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
New Hire Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Request for Change of Registration Information (REG-C-L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Business Entity Amendment Filing (REG-C-EA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
New Jersey S Corporation & QSSS Election Form, Certification (CBT-2553 & CBT-2553 Cert) . . . . . 41
Request for Cigarette/Motor Fuel License Application (REG-L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
(For Wholesaler, Distributor & Manufacturer Cigarette Licenses and Wholesaler, Distributor,
Import, Export, Seller/User, Jobber and Storage Facility Operator Motor Fuel Licenses)
Cigarette/Motor Fuels License Application (CM-100) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
(Cigarette Retail, Vending & Manufacturer Representative Licenses and Motor Fuel Retail
Dealers and Transport Licenses)
REGISTRATION FORMS AND INFORMATION
This packet contains information and forms you will need to register your business with the State of New Jersey,
Division of Revenue. By completing and filing a NJ-REG with the Division of Revenue, a business will be registered for applicable taxes and related liabilities that are administered by the Department of Labor and Division of
Taxation. Businesses must submit to the Division of Revenue the Business Registration Form (NJ-REG) and if
applicable, the Public Records Filing for New Business Entity form. After registering, businesses will receive the
forms, returns, instructions and other information required for on-going compliance with New Jersey State taxes.
If you are registering for the first time, you are also required to complete the New Hire Reporting Form (page 29).
Applicants who are registering as Sole Proprietors or Partnerships must file pages 17-19, form NJ-REG.
Applicants who are registering a new business entity (Corporation, Limited Liability Company, Limited
Partnership, or a Limited Liability Partnership), and who have already filed a new business certificate with our
Commercial Recording/Corporate Filing Unit, need only complete pages 17-19. There is no need to complete
pages 23 and 24 of the package if you have successfully filed with Commercial Recording. Applicants who are
registering as a new Business Entity (Corporations, Limited Liability Company, Limited Partnership or a Limited
Liability Partnership) must complete the Public Records Filing for New Business Entity (pages 23 and 24) in
addition to pages 17-19. Please note that the Public Records Filing should be submitted prior to the completion
of form NJ-REG., but form NJ-REG must be submitted within 60 days of filing the new business entity.
Sales Tax? If you will be collecting Sales Tax, you must submit your NJ-REG at least fifteen days prior to the
date of your first sale, remitting use tax, or using NJ exemption certificates. You will receive a Certificate of
Authority for sales tax indicating the 12-digit identification number a-signed to your business.
Federal Identification Number? All corporations and businesses with employees must have a Federal Employer
Identification Number (FEIN). You must apply for your FEIN after you have formed your business entity.
Contact the Internal Revenue Service at 1-800-829-1040 or www.irs.gov .
Questions? Please contact the Client Registration Bureau at (609) 292-9292 if you have questions regarding the
filing of the Business Registration form. Please call (609) 292-9292 for questions regarding the completion of the
Public Records Filing for New Business Entity form.
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REG-3
(11-06)
TAXES OF THE STATE OF NEW JERSEY
The following outline provides basic information regarding taxes
imposed by the State of New Jersey and administered by the Division of Taxation and the Division of Revenue
which a new business may be responsible for collecting and paying.
NEW JERSEY GROSS INCOME TAX (N.J.S.A. 54:A:1-1 et seq.)
Personal income tax is imposed on the New Jersey taxable income of
resident and nonresident individuals, estates and trusts for taxable years
ending on or after July 1, 1976. Residents are subject to tax on all income,
regardless of where it was earned, while nonresidents are only subject to tax
on income derived from sources within New Jersey.
The withholding requirements apply to every New Jersey employer making payment of taxable wages. For New Jersey Gross Income Tax purposes, the term “employer” includes organizations that may be exempt from
Federal income tax or New Jersey Corporation Business Tax, such as religious organizations and governmental agencies.
Generally, anything regarded as “wages” for Federal withholding purposes is subject to withholding for the New Jersey Income Tax. Every taxpayer is required to file a quarterly return of tax withheld (NJ-927) for each
calendar quarter. Some taxpayers are also required to file a monthly remittance (NJ-500). Taxpayers classified as “weekly payers” must remit payment of withholdings by means of Electronic Funds Transfer (EFT) on the
Wednesday of the week following the week in which the taxes were withheld.
Taxpayers not classified as weekly payers must remit the tax withheld with
their withholding return either monthly or quarterly, depending on the amount
of withholding liability.
RECIPROCAL AGREEMENT (NJ & PA Residents Only)
Under the Reciprocal Tax Agreement, the compensation derived by residents of either state (New Jersey or Pennsylvania) will be subject to income
tax only in the state of residence including compensation income derived
from sources within the other state.
Compensation that is limited to the provisions of the Reciprocal
Agreement means salaries, wages, tips, fees, commissions, bonuses and
other remuneration received for services rendered. Businesses or professional income earned by a resident of either state is not covered by the
Reciprocal Agreement and is subject to the income tax of the state in which
it is earned.
UNEMPLOYMENT & DISABILITY TAXES If you are employing, or expect to employ, one or more persons, you should
notify the Division of Revenue so that a determination can be made as to
whether or not you are subject to the law. Under the law (N.J.S.A 43:2119(h1) et seq.) it is your responsibility to make the fact known.
Determination of Liability - If you start a business and employ one or more
individuals and pay wages of $1,000 or more in a calendar year, you may be
subject to the law.
If you acquire the organization, trade or business, or substantially all the a-sets of an employing unit which is already subject to the law, you immediately become a subject employer.
If you are subject to the provisions of the Federal Unemployment Tax Act
(FUTA) you automatically become subject under the law, unless the services performed are specifically excluded under the New Jersey law. An
employing unit is generally subject to FUTA if it had covered employment
during some portion of a day in 20 different calendar weeks within the calendar year or had a quarterly payroll of $1,500 or more.
Note: Agricultural Employers - You are liable for contributions on wages
paid to agricultural employees if:
1. You were already a registered employer, or
2. Not registered, you were or became subject to the Law, having paid
wages of $1,000 or more in a calendar year to one or more workers
for services performed in a non-agricultural business operation, or
3. You acquired the organization, trade or business, or substantially all
the a-sets of an employing unit already subject to the law, or
4. You are subject to the Federal Unemployment Tax Act, or
5. Not subject under the above provisions, you:
a. Paid gross cash remuneration of $20,000 or more to individuals
employed in agricultural labor during any calendar quarter, or
b. Employed ten or more individuals in agricultural labor, regardless
of whether they were employed at the same moment of time, for
some portion of a day in each of 20 different calendar weeks,
whether or not such weeks were consecutive.
Special Employers - Under certain circumstances, a crew leader who provides a crew to an agricultural employer, can be considered the employer of
the crew for unemployment tax purposes. The agreement between the crew
leader and entity must comply with all Federal and State regulations and the
crew leader must be registered under the New Jersey Crew Leader
Registration Act. For further information contact any Regional Office.
Domestic Employers - In order for you to become subject to the law, you
must have paid gross cash wages of at least $1,000 to domestic labor in a
calendar quarter.
The State of New Jersey and its political subdivisions are subject to the
law.
SET OFF OF INDIVIDUAL LIABILITY (N.J.S.A. 54A:9-7 et seq.)
Public Laws of 1981, Chapter 239, provides the authority for the New
Jersey Department of Treasury to apply or cause to be applied any monies
due a taxpayer as a Gross Income Tax refund or Homestead Property Tax
Rebate, or both, if necessary, toward satisfaction of any indebtedness that
the taxpayer may have outstanding to any agency or institution of the New
Jersey State Government or the Federal Internal Revenue Service.
CORPORATION BUSINESS TAX (N.J.S.A.. 54:10A-1 et seq.)
The Corporation Business Tax Act imposes a franchise tax for the privilege of having or exercising a corporate charter, deriving income or doing
business, employing or owning capital or property or maintaining an office in
New Jersey. The tax also applies to foreign corporations falling into one of
the following categories:
* Holds a general Certificate of Authority issued by the Division of
Revenue to do business in New Jersey, or
* Holds a certificate, license, or other authorization issued by another
New Jersey department or agency authorizing it to engage in business within New Jersey, or
* Employs or owns capital in New Jersey, or
*.Employs or owns property in New Jersey, or
* Maintains an office in New Jersey, or
* Derives receipts from sources in New Jersey, or
* Engages in contacts in New Jersey, or
* Does business in New Jersey.
Returns are required to be filed on or before the 15th day of the fourth
month following the close of the taxpayer's accounting period.
Every corporation must, before commencing to do business in this
State, obtain a Corporate Charter from the Division of Revenue.
NEW JERSEY S CORPORATIONS
Chapter 173, P.L. 1993, provides that a corporation may elect to be
treated as a New Jersey S Corporation. A corporation may make the elec-
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tion to be treated as a New Jersey S Corporation only if the corporation is
or will be an S Corporation pursuant to Section 1361 of the Federal Internal
Revenue Code, and each initial shareholder of the corporation consents to
the election and the jurisdiction requirements by submitting the S
Corporation election form (CBT-2553).
ATLANTIC CITY LUXURY SALES TAX (N.J.S.A. 40:48-8.15 et seq.)
Atlantic City imposes a tax on specified retail sales or sales at retail
occurring within the city limits.
“Retail sale” or “sale at retail” is defined to include:
• Any sale in the ordinary course of business for consumption of
whiskey, beer or other alcoholic beverages by the drink in restaurants, cafes, bars, hotels, and similar establishments;
NOTICE OF BUSINESS ACTIVITIES REPORTING ACT
(N.J.S.A. 14A:13-14 to 14A:13-23)
Foreign corporations which carry on any activity or own or maintain
any property in this state, unless specifically exempted, must file an annual Notice of Business Activities Report. No report is necessary if the foreign corporation has received a Certificate of Authority to do business in
New Jersey or has filed a timely return as required under the Corporation
Business Tax or the Corporation Income Tax Acts.
The failure of a foreign corporation to file a timely report may prevent
the use of the courts in New Jersey for all contracts executed and all causes of action that arose at any time prior to the end of the last accounting
period for which the corporation failed to file a required timely report.
CORPORATION BANKING AND FINANCIAL BUSINESS TAX
(N.J.S.A. 54:10A-1 et seq.)
Banking and financial businesses that operate as corporate entities
are subject to the provisions of the New Jersey Corporation Business Tax
Act. For a calendar year operation, a Banking and Financial Corporation
Return (BFC-1) is due on the 15th day of April or the 15th day of the fourth
month after the close of the fiscal year.
SALES AND USE TAX (N.J.S.A. 54:32B-1 et seq.)
A tax is imposed on the receipts from every retail sale or rental of tangible personal property, food and beverage sold by restaurants or caterers,
and charges for admissions and occupancies of hotel rooms except as otherwise provided in the Act. The tax is also imposed on the receipts from
every sale except for resale of certain services as enumerated in the Act
including installing, repairing or maintaining tangible or real property, storage services, telecommunications, direct-mail advertising processing.
Lessors are liable for tax at the time a lease is executed, based on
either the purchase price of the property or the total of the lease payments
attributable to the lease of the property. Tax must be paid with the next
sales and use tax remittance or return due after the lease is executed.
A use tax is imposed on items acquired for use in this State on which a
sales tax would be due but has not been paid.
The Law exempts most necessities such as food purchased for home
preparation and consumption, prescription drugs, ordinary clothing and
footwear, professional and personal services and utilities such as water,
steam, and fuel.
The Act further provides tax exemptions for certain items and services
when used or consumed under specifically defined conditions or circumstances.
The sales tax is imposed on the consumer; however, every person
required to collect any tax imposed by this Act shall be personally liable for
collecting and remitting such tax.
Persons required to collect the tax and persons issuing exemption certificates must complete the Registration Application (NJ-REG).
All vendors are required to file quarterly returns (Form ST-50)
electronically, and some vendors may also have to file monthly returns
(ST-51).
A Cooperative Interstate Sales Tax Agreement between the States of
New Jersey and New York allows vendors located in either state selling
taxable goods or services across state lines to voluntarily register to collect
the neighboring states sales tax. Participating New Jersey vendors file
combined New York/New Jersey Sales and Use Tax Returns (Forms ST20, quarterly and ST-21, monthly), employing the same filing requirements
established for Forms ST-50/51.
SALEM COUNTY (N.J.S.A. 54:32B-8.45 et seq.)
Certain sales made by businesses located in Salem County are taxable
at a reduced sales tax rate.
To qualify for the rate, the sale must be made from a place of business
regularly operated by the vendor for the purpose of making retail sales at
which items are regularly exhibited and offered for retail sale and which is
not utilized primarily for the purpose of catalogue or mail order sales. Also,
merchandise must be ordered or picked up in person by the purchaser at
the place of business in Salem County. Salem County vendors file the ST450 return.
• Any cover, minimum, entertainment or other similar charge made to
any patron of any restaurant, cafe, bar, hotel or other similar establishment;
• The hiring (with or without service) of any room in any hotel, inn,
rooming or boarding house;
• the hiring of any rolling chair, beach chair or cabana; and
• Admissions to any theater, moving picture, pier, exhibition or place
of amusement.
Vendors are required to be licensed.
Sales to or by the State of New Jersey or its political subdivisions, sales
exempt under Federal law, and sales by a church or bona fide nonprofit
charitable a-sociation are exempt..
The ST-250 return is required to be filed by vendors on or before the
20th day of each month covering receipts for the preceding calendar
month. Taxes are paid by the purchaser to the vendor who remits the tax
to the State. Payment accompanies the return.
CAPE MAY COUNTY TOURISM SALES TAX (N.J.S.A. 40:54D-1 et seq.)
The Tourism Improvement and Development District Act authorizes
qualified municipalities to levy an additional sales tax on predominantly
tourism-related retail sales. The retail sales to be taxed include admissions, hotel occupancies, food and drink sold in restaurants, or similar
establishments.
To qualify for the additional sales tax, all such retail sales must be taxable under the Sales and Use Tax Act (P.L. 1966, c. 30; N.J.S.A. 54:32B-1
et seq.). The local sales tax would “piggyback” onto the State sales tax
which would be collected by the Division of Revenue and placed in a special reserve fund to pay principal and interest on bonds and notes issued
by the tourism authority for financing tourism promotion activities and projects within the district. Businesses that make sales of tourism related
items will file the ST-350 return on a monthly basis.
URBAN ENTERPRISE ZONE (N.J.S.A. 52:27H-60 et seq.)
The Urban Enterprise Zone Act authorizes certain tax benefits for businesses designated as “qualified” by the Department of Commerce and
Economic Development. These tax benefits are covered under the Sales
and Use Tax Act and the Corporation Business Tax Act.
Application can be made with the Division of Revenue for these benefits only after the business has been designated as “qualified” by the
Department of Commerce and Economic Development.
STATE OCCUPANCY FEE AND MUNICIPAL OCCUPANCY TAX
(N.J.S.A. 40:48E-1 et seq.)
As of August 1, 2003, there is a State Occupancy Fee imposed on the
rental of a room in a hotel, motel or similar facility, other than for a-sembly
purposes. The rate in all municipalities other than Newark, Jersey City,
Atlantic City, Wildwood, Wildwood Crest and North Wildwood was 7% as of
August 1, 2003, and is reduced to 5% as of July 1, 2004. The State
Occupancy Fee in those specific municipalities remains constant at 1%,
except for the Wildwoods, where it is 3.15%. In addition, each municipality
may adopt an ordinance imposing a Municipal Occupancy Tax which can
be imposed at a rate of up to 1% as of August 1, 2003, and up to 3% as of
July 1, 2004.
There is an exemption from the State Occupancy Fee and Municipal
Occupancy Tax for rentals by agencies and instrumentalities of the federal
government, agencies, instrumentalities and political subdivisions of the
State of New Jersey and the United Nations and similar organizations.
Holders of an Exempt Organization Certificate (ST-5) are not exempt from
the Occupancy Fee or Tax.
All businesses engaged in renting rooms in a hotel or similar facility
must file the HM-100 Return by the 20th of each month and report and
remit the State Occupancy Tax and the Municipal Occupancy Fee, if applicable. The HM-100 is also available on the Division's website.
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ALCOHOLIC BEVERAGE TAX (N.J.S.A. 54:43-1 et seq.)
The Alcoholic Beverage Tax Act imposes taxes on alcoholic beverages.
The Alcoholic Beverage Tax is to be paid by manufacturers, wholesalers and other persons licensed by the Division of Alcoholic Beverage
Control.
Retail licenses are authorized and issued by municipalities of New
Jersey.
CIGARETTE TAX (N.J.S.A. 54:40A-1 et seq.)
A tax is imposed on the sale, use or possession for sale or use within
New Jersey of all cigarettes. License fees are payable by distributors,
wholesalers, manufacturers, retailers and vending machine retailers.
MOTOR FUELS TAX (N.J.S.A. 54:39-1 et seq.)
The motor fuels tax applies to sales of gasoline, diesel fuel or liquefied
petroleum gas and compressed natural gas used in motor vehicles on public highways.
LOCAL PROPERTY TAX (N.J.S.A. 54:4-1 et seq.)
The Local Property Tax is measured by property values and is apportioned among taxpayers according to the a-sessed value of taxable property owned by each taxpayer. The tax applies to real estate and tangible
personal property of telephone and telegraph companies and messenger
systems.
The property tax is a local tax a-sessed and collected by municipalities for the support of municipal and county governments and local school
districts. No part of it is used for support of State government.
SPILL COMPENSATION AND CONTROL TAX
(N.J.S.A. 58:10-23.11 et seq.)
The Spill Compensation and Control Tax is imposed upon the transfer
of petroleum products and other hazardous substances, as determined by
the New Jersey Department of Environmental Protection, within New
Jersey.
The tax is payable by:
a. the operator or owner of the receiving major facility or vessel on
a transfer of a hazardous substance from a major facility or
vessel; or
NOTE: Motor Fuels Use Tax (N.J.S.A. 54:39A-1 et seq.) is administered by the New Jersey Division of Motor Vehicles and imposes a fuel use
tax on certain commercial and omnibus vehicles. This tax is based on the
amount of motor fuels used in their operations within New Jersey. For further information, contact the New Jersey Division of Motor Vehicles, 20 S.
Montgomery Street, Trenton, New Jersey
08660 or at
www.state.nj.us/mvs/.
INSURANCE PREMIUMS TAX (N.J.S.A. 54:16-1 et seq., 16A-1 et seq.,
54:18A-1 et seq., 54:17-4 et seq.)
Insurance Premiums Tax applies to premiums collected on insurance
risks in this State during the preceding calendar year. The tax applies to
every stock, mutual and a-sessment insurance company organized or
existing under any general or special law of this State or any other state or
foreign country transacting business in this State.
Taxable premiums of life insurance companies include all gross contract premiums except premiums for reinsurance and annuity considerations, less certain specified deductions. Non-life companies generally are
taxed upon
gross premiums and a-sessments except reinsurance premiums less certain deductions.
An annual premium tax return, reporting the tax liability for the preceding calendar year, must be filed and the tax paid by March 1 of each
year. The March 1 return must also include a prepayment of the current
year’s tax liability equivalent to 50% of the prior year’s tax liability. An additional prepayment of the current year’s liability, also equivalent to 50% of
the prior year’s tax liability, is due June 1 of each year.
A tax on the premiums for fire insurance written by a company not
organized under the laws of New Jersey must be reported and paid to the
treasurer of a duly incorporated firemen’s relief a-sociation in which the fire
insurance risk is located by March 1 of each year, covering the preceding
calendar year. The company must also report these premiums on the
annual premium tax return. A deduction for the amount of tax paid directly
to a firemen’s relief a-sociation(s) applicable to the calendar year covered
by the annual premium tax return is allowed.
A tax on the three year average underwriting profits on ocean marine
insurance is reported to the Commissioner of Insurance by April 1 of each
year.
A tax on premiums charged for surplus lines coverage is collected
from the insured by the surplus lines agent.
Insurance companies may also be subject to retaliatory tax under certain provisions in the law (N.J.S.A. 17:32-15. 17B:23-5).
b. the operator or owner of the transferring New Jersey major
facility on a transfer of a previously untaxed nonpetroleum hazardous substance to a nonmajor facility; or
c. the owner of a hazardous substance transferred to a public
storage terminal from a major facility or vessel.
A major facility is a facility with a storage capacity of 200,000 gallons
or more for all hazardous substances, including petroleum products, or a
storage capacity of 20,000 gallons or more of nonpetroleum hazardous
substances.
The SCC-5 return is required to be filed on or before the 20th day of
each month for the preceding month’s hazardous substance transfers.
LITTER CONTROL FEE (N.J.S.A 13:1E-213 through 13:1E-223)
The Clean Communities and Recycling Grant Act, imposes an annual Litter Control Fee on all gross receipts from wholesale sales and on all
gross receipts from retail sales of litter-generating products sold within or
into New Jersey by each person engaged in business in the State as a
manufacturer, wholesaler, distributor, or retailer of such products. Any
retailer with less than $500,000 in annual retail sales of litter-generating products is excluded from this fee for that calendar year. Annual
returns (LF-5) are required to be filed on or before March 15 of each year.
Litter-generating products are: beer and other malt beverages, cigarette and tobacco products, cleaning agents and toiletries, distilled spirits,
food for human or pet consumption, glass containers sold as such, groceries, metal containers sold as such, motor vehicle tires, newsprint and
magazine paper stock, nondrug drugstore sundry products, paper products
and household paper other than roll stock and wood pulp, plastic or fiber
containers made of synthetic material and sold as such, soft drinks and
carbonated waters, and wine.
SANITARY LANDFILL TAXES
All sanitary landfill taxes are reportable on one consolidated Sanitary
Landfill Tax Return (Form SLT-5).
The Consolidated Sanitary Landfill Tax Return (Form SLT-5) must be
filed by the 20th day of the month following that in which tax liability was
first incurred and monthly thereafter.
REALTY TRANSFER FEE (N.J.S.A. 46:15-5)
Recording of deeds which transfer title to real property in New Jersey
is subject to the Realty Transfer Fee. The fee is collected by the County
Clerk or County Registrar of Deeds when the deed is presented for recording in the county in which the transfer of title occurred.
PUBLIC UTILITY FRANCHISE TAX (N.J.S.A. 54:30A-49 et seq.)
The Public Utility Franchise and Gross Receipts Taxes apply to persons, co-partnerships, a-sociations, and corporations, other than those
specifically exempted, operating as sewerage or water companies or providing sewerage and water service in the State of New Jersey.
Inquiries concerning this tax should be directed to the Public Utility
Tax Section of the Division of Taxation at (609) 633-2576.
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LANDFILL CLOSURE AND CONTINGENCY TAX
(N.J.S.A. 13:1E-100 et seq.)
The Landfill Closure and Contingency Tax is levied upon the owner
or operator of every sanitary landfill facility located in New Jersey on all
solid waste accepted for disposal.
The Act also requires the sanitary landfill facility owner or operator
to establish an escrow account, administered by the New Jersey
Department of Environmental Protection, and to deposit into the
account $1.00 per ton of all solid waste accepted for disposal.
SOLID WASTE SERVICES TAX (N.J.S.A. 13:1E-138a)
The Solid Waste Services Tax is levied on the owner or operator of
every sanitary landfill facility in New Jersey on all solid waste
accepted for disposal.
The revenue collected from the Solid Waste Services Tax will be
deposited in the Solid Waste Services Tax fund to be administered by
the New Jersey Department of Environmental Protection.
PETROLEUM PRODUCTS GROSS RECEIPTS TAX
(N.J.S.A. 54:15b-1 et seq.)
The Petroleum Products Gross Receipts Tax imposes a tax on (a) the
gross receipts derived or gallons sold from the first sale of petroleum products made to points in New Jersey, and (b) the dollar consideration given
or contracted to be given for petroleum products imported or caused to be
imported for use or consumption within New Jersey.
Receipts from (a) the sale of home heating oil and propane gas used
exclusively for residential use, and (b) the sale of petroleum products to
governmental entities and exempt organizations are exempt. This exemption does not extend to home heating oil and propane gas for commercial
use.
Monthly remittances (PPT-41) and Quarterly reconciliation returns (PPT40) are required to be filed no later than the 25th day of the month following the end of the month the tax was collected.
TOBACCO PRODUCTS WHOLESALE SALES AND USE TAX
(N.J.S.A. 54:40B-1 et seq.)
The Tobacco Products Wholesale Sales and Use Tax is imposed on
sales of all tobacco products (excluding cigarettes as defined in N.J.S.A
54:40A-2) by a wholesaler or distributor.
Distributors and wholesalers who also sell tobacco products at retail or
otherwise use the tobacco products must pay a compensating use tax on
the wholesale sales price of the products.
Monthly returns (TP-20) are required to be filed no later than the 20th
day of the month following the month the tax was collected.
OUTDOOR ADVERTISING FEE (BILLBOARDS)
(N.J.S.A. 54:4-11.1 et seq.)
Effective July 2, 2003, the law imposed a 6% fee on the gross amounts
collected by a retail seller for the placement of an ad on an outdoor advertising sign (billboard). Please note, the law provides that for the period
between July 1, 2006 and June 30, 2007, the Outdoor Advertising Fee is
reduced to 4%. The fee is imposed on the retail seller, which includes
licensees and permit holders authorized by the New Jersey Department of
Transportation to sell advertising space on an outdoor advertising sign.
The return (OA-100), which is available on the Division's website under
Forms, Miscellaneous Forms, must be filed quarterly.
DOMESTIC SECURITY FEE
(N.J.S.A. App. A:9-78)
The Domestic Security Fee Act, imposes a $5.00 per day fee on motor
vehicle rental companies for each day or part thereof that a motor vehicle
is rented for the transportation of persons and non-commercial freight, for
a period of not more than 28 days. The fee, which must be designated as
the "Domestic Security Fee" in the rental agreement, is separate from and
in addition to any sales tax imposed on the rental transaction and is not to
be included in the receipts subject to sales tax liability a-sessed pursuant
to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
The fee must be reported on return form DSF-100 which is filed telephonically or by using an internet based application on the Division of
Taxation website. The quarterly return must be filed whether or not there
are any fees due for the quarter. See the Technical Bulletin on this fee at:
www.state.nj.us/treasury/taxation/publtb.htm
NEW JERSEY MOTOR VEHICLE TIRE FEE
(N.J.S.A. 54:32F-1)
As of August 1, 2004, a fee of $1.50 per tire is imposed on the retail
sale of new motor vehicle tires, including tires that are a component part of
a motor vehicle that is sold or leased. The Motor Vehicle Tire Fee is
imposed on those transactions that are subject to the New Jersey Sales
Tax Act. Thus, it is not imposed on sales made to federal or state governmental agencies and entities, qualified exempt organizations; sales for an
exempt use; sales to nonresidents. See the Division’s July 1, 2004 Notice
for additional information about the Motor Vehicle Tire Fee and valid
exemptions at: www.state.nj.us/treasury/taxation
COSMETIC MEDICAL PROCEDURES GROSS RECEIPTS TAX
(N.J.S.A. 54:32E-1)
Effective September 1, 2004, the law imposes a 6% cosmetic medical
procedures gross receipts tax (CMPGRT) on the purchase of certain "cos-
metic medical procedures," which are medical procedures performed primarily in order to improve a person's appearance. The tax does not apply
to procedures that significantly serve to prevent or treat illness or disease
or to correct abnormalities caused by birth defects, developmental abnormalities, trauma, tumors, infection or disease, or to promote proper functioning of the body. The tax also applies to the sale of goods and of facility occupancies (e.g., hospital or clinic stays) that are required for or directly a-sociated with the taxable cosmetic medical procedure.
Providers of the taxable cosmetic medical procedures, or related goods
or occupancies, must collect the CMPGRT from the person on whom the
taxable procedure is performed. The 6% tax is calculated on the amount
charged to the subject of the taxable procedure for the procedure, or for
the a-sociated goods or occupancies. Providers of taxable cosmetic medical procedures, goods, and occupancies may include, but are not limited
to, surgeons, dermatologists, electrologists, spas, hair replacement facilities, salons, hospitals, and clinics that may at some time perform cosmetic medical procedures or provide the subject with medical facility occupancies or goods required for or directly a-sociated with such procedures.
Every quarter, on the 20th of the month following the end of the quarter, providers must file a quarterly cosmetic medical procedures gross
receipts tax return, CMPT-100, via either Internet or telephone, and at that
time must remit any CMPGRT tax collected during the quarter.
EMERGENCY PREPAREDNESS AND 9-1-1 SYSTEM A-SESSMENT
(N.J.S.A. 52:17C-17 et seq.)
The "Emergency Preparedness and 9-1-1 System A-sessment" fee of
$.90 is to be charged by:
• Mobile telecommunications companies for each voice grade access
service number as part of mobile telecommunications service provided to
a customer billed by or for the customer's home service provider and provided to a customer with a place of primary use in this State, and
• Telephone exchange companies for each telephone voice grade
access service line provided as part of that telephone exchange service.
The law became effective July 1, 2004 for mobile telecommunications
and August 1, 2004 for PBX Systems.
The fee must be reported on return form ERF-100 which is required to
be filed on or before the 20th day of the month following the close of the
calendar quarter and must be filed by phone. Payments must be made by
electronic check, electronic funds transfer, or credit card.
For more information on the "Emergency Preparedness and 9-1-1
System A-sessment" fee, please see "Notice to Telecommunications
Providers" available on the Division's website found at
http://www.state.nj.us/treasury/taxation/pdf/911fee.pdf
FUR CLOTHING RETAIL GROSS RECEIPTS TAX
(N.J.S.A. 54:32G-1)
Effective July 15, 2006, retail sellers of fur clothing are subject to a 6%
fur clothing retail gross receipts tax (FCRGRT) on the gross receipts of
their New Jersey retail sales of fur clothing. "Fur clothing" means an item
of clothing that satisfies these criteria: it is exempt from sales and use tax
pursuant to N.J.S.A. 54:32B-8.4 (the "clothing" exemption), it is made of fur
on the hide or pelt of an animal, and the fur is a chief component of its
value. (Note: Sellers must follow special procedures regarding receipts
and invoices given to purchasers of fur clothing. See notices regarding the
FCRGRT for details.) Every quarter, by the 20th of the month following the
end of the quarter, retailers of "fur clothing" must file a quarterly return,
FUR-100, via either Internet or telephone, and at that time must pay their
FCRGRT liability for the quarter.
NEW WITHOLDING REQUIREMENT FOR CONTRACTOR SERVICES
(N.J.S.A. 54A:7-1)
Effective January 1, 2007 Chapter 85, P.L. 2006 requires persons,
other than a governmental entity, homeowner or tenant, maintaining an
office or transacting business in New Jersey and making payments for
services to certain unincorporated construction contractors and unregistered individuals to withhold New Jersey Gross Income Tax at the rate of
7% from those payments. See N.J.S.A. 54A:7-1. For more information
regarding the New Withholding Requirement for Contractor Services, information is available on the Division's website found at:
http://www.state.nj.us/treasury/taxation/index.html?noticegit.htm~mainFrame
-5-
NJ-REG-I INSTRUCTIONS (11-06) BUSINESS REGISTRATION FORM (NJ-REG)
The NJ Division of Revenue adopted this registration procedure to a-sist you in becoming aware of and understanding all of the taxes and related liabilities to
which a new business or applicant for a license may be subject. The procedure co vers tax/employer registration for ALL types of businesses, and also covers
the filing of NEW legal business entities such as domestic/foreign corporations or limited liability companies (Public Records Filing, page 23-24).
All businesses m ust complete the registration application (NJ-REG, pages 17-1 9) in orde r to receiv e the forms, returns, instruc tions, and other information
needed to comply with New Jersey laws. This applies to every individual, corporation, or other legal business entity, or unincorporated entity engaged in the
conduct or practice of any trade, business, profession, or occupation, whether full time or part time, within the State of New Jersey. Registration requirements
also apply to name holder and d ormant corporations, as well as to owners of tan gible personal property used in business located in New J ersey or leased to
another business entity in New J ersey. Nonprofit "501(c)(3)" or veterans' organizations that need sales tax exemption should complete an REG-1E
application; see "Item A" below for details. Persons commencing business or opening additional places of business must register at least 15 business days
prior to commencement or opening. There is no fee for filing NJ-REG; however, as outlined in the instructions, there are fees for filing new business entities.
Mail the completed NJ-REG to:
NEW JERSEY DIVISION OF REVENUE
PO BOX 252
TRENTON, NEW JERSEY 08646-0252
Overnight Delivery of NJ-REG to:
NEW JERSEY DIVISION OF REVENUE
33 WEST STATE ST, 5th FLOOR
TRENTON, NJ 08608
To submit a Public Records Filing or combined Public Records Filing with NJ-REG, refer to page 21 (Items 2 a-c).
IMPORTANT- READ THE FOLLOWING INSTRUCTIONS CAREFULLY BEFORE COMPLETING ANY FORMS. PRINT OR TYPE ALL
INFORMATION. PROVIDE A COMPLETE APPLICATION. FAILURE TO PROPERLY COMPLETE THE APPLICATION MAY DELAY
ISSUANCE OF YOUR CERTIFICATE OF AUTHORITY OR LICENSE.
PAGE 17 INSTRUCTIONS
Item A
Check the appropriate bo
x to indicate reaso
n for filing the
application. Nonprofits that are 501(c)(3), volunteer fire, veterans’ or
PTO organizations and need sales tax exemption file Form REG-1E.
The RE G-1E (in cluding Q & A’s) is available through th e F orms
Request S ystem at 800 -323-4400 or 609-826-4400 ( choose optio n
4, then 9); or at www.state.nj.us/treasury/taxation/exemption.htm.
Item B
Enter the FEIN a-signed to the e mployer or vendor by the Inte rnal
Revenue Service or if not requir
ed, enter the Social Security
Number a-signed to the sole proprietor. Check the box if y ou have
applied for your FEIN.
Item C
Enter the cor porate name of th e business being registered or th e
name(s) of the owner(s) if an individual or partnership.
Item D
Enter the Trade Name, if different from Item C.
Item E
Enter the addres s of the physical location of the business, do not
use a PO Box address. Be su re to include th e nine-digit zipcode.
Item F
Enter the name and address to which all New J ersey tax ret urns
will be mailed. Be sure to inclu de the nine -digit zip code. If you
wish different type tax returns to go to differe nt addresses, please
attach a separate sheet and indicate the address to w hich eac h
tax return is to go.
Item G
Enter the date which you sta rted or a-sumed o wnership of t his
business in New Jersey. If your business has not yet started, enter
the date that you will commence doi ng business. If no business is
conducted in NJ, but, you are goi ng to withhold NJ Gross Incom e
Tax for emplo yees, enter the date withholding will begin. Us e
today’s date if you only need a Business Registration Certificate.
incorporation, the fiscal month of the corporation and the NJ
corporation business number of the corporation. If this business is a
subsidiary of another corporation, check “YES” and enter the name
and FEIN of the parent.
Item N
Enter the four-digit Standard Industrial Code (SIC) if known.
Item O
Enter the six-digit North American Industrial Classification System
Code (NAICS) if known. (See Table C, page 14)
Item P
Enter the names of the owner, partners or responsible corporate
officer(s). Enter the social security number, title, and home
address for each person listed.
PAGE 18 INSTRUCTIONS Question 1:
(a) Have you or will you be paying wages, salaries or commissions to
employees working in New Jersey within the next 6 months, check
“YES” and enter the date of the first payment. This date must be
provided for Unemployment and Disability registration purposes. If “NO”,
please be aware that if you begin paying wages you are required to
notify the Client Registration Bureau at (609)-292-9292.
(b)
If 1(a) is “YES”, enter the date you hired your 1st New Jersey
employee.
(c)
This date must be provided for Unemployment and Disability registration
purposes. Accumulate the gross periodic payrolls until they add up to a
total of $1,000. Enter that date on line 1c.
(d)
If you will be paying wages, salaries or commissions to New Jersey
residents working outside New Jersey, check “YES”.
(e)
If you will be the payer of pensions and/or annuities to New Jersey
residents, check “YES” and enter the date of the first payment.
If you will be holding legalized games of chance in New Jersey (as
defined in Chapter 47 “Rules of Legalized Games of Chance”) where
proceeds from any one prize exceed $1,000, check “YES” and enter the
date of the first prize awarded. (NJ Lottery proceeds are not included.)
Item H
Check the app ropriate bo x f or your T ype of Ownership. If you
check “S Corp oration,” complete the N ew Je rsey S Corporation
Election form (CBT-2553) found in this booklet on page 41.
(f)
Item I
Enter your Ne w Jersey Business Code from Table A. If you ar e
engaged in more than one type of business, enter the code for the
predominant on e. This section must be completed to avoid
delays in issuance of the Certificate of Authority or License.
(g)
Item J
Enter your Ne w Jerse y County/Municipality Co de from Tabl e
B.This code reflects the Cou
nty/Municipality in w hich your
business islocated.
Item K
Enter the county where your business is located.
Item L
If this business will be open a ll y ear, check NO. If this is a
seasonal business, check the “YES” box and circle the months the
business will be OPEN.
Item M
If the business is a corporation, enter the date and state of
A PEO (Employee Leasing Company) that registers with the NJ
Division of Revenue via NJ-REG is subject to an additional and
separate registration process with the NJ Department of Labor. To
obtain the special PEO registration forms and information, please visit
our website, www.state.nj.us/labor/ea/eaindex.html or call 609-6336400 x 2209.
Question 2:
If you purchased or otherwise came into possession of 90% or more of the a-sets of another business, check “Substantially all the a-sets”. If you
purchased or otherwise received the right to continue to operate the entire
trade or business of another employer, check “Trade or Business”. If you
took over all the employees of an existing business, excluding corporate
officers if any, check “Employees”.
Enter the name, any trade name and address of the business you acquired.
Also enter the New Jersey Unemployment Registration Number or FEIN of
the prior business as well as the date you purchased the business. Also
indicate the percentage of a-sets, trade or business and employees that you
took over from the prior business.
Question 3:
When the successor acquires or absorbs and continues the business of a
subject predecessor, the successor employer must receive the transfer of the
predecessor’s employment experience. The transfer of employment
experience is required by law.
Question 4: Agricultural labor means the following activities:
1. Services performed on a farm in connection with cultivation of the soil;
raising or harvesting any agricultural or horticultural product; raising,
feeding, caring for and managing livestock, bees, poultry or furbearing animals; handling, packaging, or processing any agricultural
or horticultural commodity in its unmanufactured state; repair and
maintenance of equipment or real property used in the agricultural
activity; and transport of agricultural or horticultural supplies or
products if not in the usual course of a trucking business;
2. Service performed in a greenhouse or nursery if over 50 percent of the
gross sales volume is attributable to products raised in the
greenhouse or nursery; and
3. Service performed by a cooperative of which the producer of the
agricultural product is a member if the service performed is incidental
and necessary to the delivery of the product to market in a finished
state.
Agricultural labor does not include:
1. Service performed at a race track;
2. Service in the breeding, care or boarding of domesticated animals of
a kind normally found in a home, such as dogs and cats;
3. Service in a retail enterprise selling the product of an agricultural
enterprise if the retail enterprise is not located on or contiguous to the
site of production; or
4. Service in a retail enterprise located on or contiguous to the site of
production if greater than 50% of the gross sales volume of the retail
enterprise is attributable to items not produced at the site.
Question 5:
Household service means service of a personal nature performed outside of
a business enterprise for a householder. Household service is normally
performed in a private residence, but may be performed in other settings
such as a nursing home or a yacht. Household service would include, but is
not limited to, the following occupations: maids, butlers, cooks, valets,
gardeners, chauffeurs; personal secretaries, baby-sitters and nurses’ aides.
(a) If “YES”, this date is to be provided for Unemployment and Disability
registration purposes. Accumulate the gross periodic cash payrolls
until they add up to a total of $1,000 in a calendar quarter. Enter that
date here.
Question 6:
Has the Internal Revenue Service determined that your organization is
exempt from income tax as a 501(c)(3) organization? If yes, check “YES”.
description for that product or service which accounts for over 50% of your
business (e.g. fuel oil). Please briefly describe the type of activity your
business is engaged in (e.g. drive a fuel truck to sell fuel oil to consumers).
Question 10:
This information is to be supplied by every employer regardless of the
number of work locations in New Jersey or the number of classes of industry
which it is engaged in. Please do not describe work location by post office
box number. The incorporated municipalities in which workers operate or to
which they report daily should be named instead. If there is more than one
location please list each location beginning with the largest employing facility
first. Please provide the location address and indicate the nature of business
conducted at each location. If two or more principal classes of activity are
conducted at one location, please indicate.
In describing the “Nature of Business”, classify your “Primary Activity” under
one of the following: wholesale trade, retail trade, manufacturing, mining and
quarrying, construction (general or specific), real estate, insurance, finance,
transportation, communication, or other public utilities, personal service,
business service, professional service, agriculture, forestry, fishery. If the
employing unit is engaged in trade, state under “Primary Activity” whether as
wholesaler, commission merchant or wholesale branch of manufacturing
concern, retailer (store, route, restaurant, fast food, service station, and the
like), or retail branch of manufacturing concern. Please refer to the list of
business codes provided.
For units engaged in manufacturing, state the product which has the greatest
gross annual value. Describe also the basic raw materials or articles. For
units with more than one principal product or service show percentage of
gross value in each.
For contractors (subcontractors) in construction, state the type of activity,
such as general (building or other), highway, heavy marine (not ship), water
well, demolition, or specific (i.e. plumbing, painting, masonry or stone,
carpentry, roofing, concrete, general maintenance construction, etc.),
speculative builder, development builder.
For service providers, state whether hotel, laundry, photography, barber or
beauty, funeral, garment, hygienic, business janitor, news, radio, accounting,
educational, repair, entertainment, amusement, athletic specific professional,
etc.
For the wholesaler or retailer, describe primary commodity.
If engaged in marine transportation, state whether on inland water-ways,
harbors, coastwise or trans-oceanic.
For employers engaged in more than one business activity (i.e. service
station, mini-mart) show (in the percent column) the relative gross business
each activity does.
The average number of employees on the payroll at each location and in
each class of activity should be shown. Please continue on a separate sheet
if needed.
PAGE 19 INSTRUCTIONS
Question 11
(a) If you will be collecting New Jersey Sales Tax and/or paying Use Tax
check “YES” and enter the date of the first sale.
(b) Check “YES” if you will be making tax exempt purchases. If “YES”,
you will be issued New Jersey Resale Certificates (ST-3) and/or
Exempt Use Certificates (ST-4).
Question 7:
Any employing unit subject to the provisions of the Federal Unemployment
Tax Act (FUTA) in the current or preceding calendar year automatically
becomes an employer unless services are specifically excluded under the
New Jersey Unemployment Law. An employing unit (other than one which
employs agricultural workers) is generally subject to FUTA if it had covered
employment during some portion of a day in 20 different calendar weeks
within the calendar year or had a quarterly payroll of $1,500 or more.
Question 8:
If you believe that you or your business is not required to pay unemployment
and temporary disability contributions on wages paid to its employees, check
“YES”, otherwise check “NO”. Examples are: This is a church or the only
employees of this proprietorship are the spouse and children under age 18.
You may be subject to New Jersey Gross Income Tax Withholding.
Question 9:
For principal product or service in New Jersey only, please provide a
-7-
NOTE: Form ST-3, Resale Certificate. Issued to a vendor by a
purchaser who is not the “end user” of the goods or services
being purchased.
Form ST-4, Exempt Use Certificate. Issued to a vendor by a
purchaser who is purchasing goods for an exempt use.
(c) If your business is located within Atlantic City, Salem County, North
Wildwood, Wildwood Crest or Wildwood, check the applicable box.
If you are eligible for the New York/New Jersey Cooperative Interstate
Sales Tax Agreement, indicate this in Question 18 under “Other State
Taxes.”
(d) All NJ locations collecting NJ sales tax must be registered. If “YES,”
attach a rider requesting consolidated reporting.
(e) If you sell, store, deliver or transport natural gas or electricity to users
or customers whether by mains, lines, or pipes located within this
State or by any other means of delivery, check “YES.
Question 12:
If you intend to sell cigarettes in New Jersey, check “YES.” If “YES,”
complete Form REG-L if you are requesting a wholesaler, distributor or
manufacturer license application. Complete Form CM-100 if you are
applying for a retailer or vending machine license.You will be sent the
appropriate license/license application after these forms are processed.
Question 13:
(a) If you are a distributor or wholesaler of tobacco products other than
cigarettes, check “YES.” Examples of tobacco products are: cigars,
little cigars, cigarillos, chewing tobacco, pipe tobacco, smoking
tobacco, tobacco substitutes and snuff. Cigarettes are exempt from
the Tobacco Products Wholesale Sales and Use Tax.
(b) If the distributor or wholesaler has not collected the Tobacco Products
Wholesale Sales and Use Tax from the retailer or consumer, the
retailer or consumer is responsible for remitting the compensating use
tax on the price paid or charged directly to the Division of Taxation
within 20 days of the date the tax was required to be paid.
Question 14:
If you are a manufacturer, wholesaler, distributor or retailer of “littergenerating products, check “YES.” Litter-generating products are: food,
soft drinks and carbonated water, beer, wine, distilled spirits, glass
containers, metal containers, plastic or fiber containers, groceries, drugstore
sundries, cigarettes and tobacco products, motor vehicle tires, newsprint and
magazine paper stock, paper products and household paper, and cleaning
agents and toiletries.
Question 15:
If you are an owner or operator of a sanitary landfill facility in New Jersey,
check “YES” and indicate the facility number and type as classified by the
New Jersey Department of Environmental Protection. Registration
instructions for the Solid Waste Services and Landfill Closure and
Contingency taxes will be forwarded.
Question 16:
(a) If you operate a facility that has the total combined capacity to store
200,000 gallons or more of petroleum products, check “YES.”
(b) If you operate a facility that has the total combined capacity to store
20,000 gallons of hazardous chemicals, check “YES.”
(c) If you store petroleum products or hazardous chemicals at a public
storage terminal, check “YES,” and enter the name of the terminal. A
Spill Compensation and Control Tax registration application will be
forwarded.
Question 17
(a) If your company will be involved with the sale or transport of motor
fuels and/or petroleum, check “YES.” If “YES,” complete Form REGL if you are requesting a wholesaler, distributor, import, export,
seller/use, gasoline jobber, or storage facility operator license
application. Complete Form CM-100 if you are applying for a retail
dealer or transport license. You will be sent the appropriate
license/license application after these forms are processed.
(b) If your company is engaged in refining and/or distributing petroleum
products for distribution in this State, or importing petroleum products
into New Jersey for consumption in New Jersey, check “YES.” If you
have checked “YES,” complete Form REG-L and return it with your
competed NJ-REG.
(c) If you checked “YES,” you will be sent a Direct Payment Permit
application.
Question 19:
Businesses involved in the rental of motor vehicles (less than 28 day
agreements), including passenger autos, trucks and trailers designed for use
on the highways, other than those used for the transportation of commercial
freight, are subject to the payment of a $2 per day Domestic Security Fee. If
eligible,
a
business
must
check
YES
and
go
to
http://www.state.nj.us/treasury/taxation/prntmisc.htm for instructions on how
to report and pay the fee quarterly either electronically or by phone (Form
DSF-100). See Technical Bulletin 47(R) on this topic at:
http://www.state.nj.us/treasury/taxation/publtb.htm.
Question 20:
Businesses engaged in the rental of rooms in a hotel, motel, bed & breakfast
or similar facility are required to collect a State Occupancy Fee of 5% as of
7-1-04. In addition, a Municipal Occupancy Tax of up to 3% must also be
collected, if enacted by the municipality where the facility is located. If such
a facility, check YES. You will receive the HM-100 return, which must be filed
with payment by the 20th of each month. For additional information on the
Fee and a list of municipalities that have enacted the Tax, go to:
http://www.state.nj.us/treasury/taxation/hotelfeeinfo.htm.
Question 21:
Businesses that hold an outdoor advertising license or permit issued by the
New Jersey DOT are subject to the 6% Outdoor Advertising Fee imposed on
gross amounts collected for the sale of advertising space. If you have such
a license or permit, check YES. You will receive the OA-100 return which is
due on a quarterly basis. For additional information on the Fee, go to:
www.state.nj.us/treasury/taxation.
Question 22:
If you sell new tires, or sell or lease motor vehicles, you must check YES.
You will receive information regarding the collection of the Motor Vehicle Tire
Fee.
Question 23:
If you provide such services, check YES and indicate the type of business,
service or practice you are engaged in (e.g. plastic surgery, electrolysis,
beauty salon/spa, hair replacement facility, hospital)
Question 24:
If you are a telephone exchange company or a mobile telecommunications
carrier which provides voice grade access telephone numbers or service
lines as part of that telephone exchange service, thereby providing access to
9-1-1 service through the public switched network, you must check YES. You
will receive the ERF-100 return which is due on a quarterly basis.
Question 25:
"Fur clothing" means an item that satisfies the following criteria: Its sale is
exempt from sales tax under the "clothing" exemption of the Sales and Use
Tax Act and fur is a chief component of its value. "Fur" means fur on the hide
or pelt of an animal.
Question 26:
Contact Person: Enter the name, title, telephone number and e-mail
address of the contact person who will answer questions regarding the
registration application.
Signature: The application must be signed and dated by the owner
if a sole proprietorship, or in the case of a corporation, by the president, vicepresident, secretary, treasurer, comptroller, or other duly authorized officer.
Unsigned applications cannot be processed and will be returned.
Question 18:
If you will be providing goods or services to casino licensees or acting as a
contractor or subcontractor to the State or its agencies, check the “YES” box.
-8-
TABLE A - NEW JERSEY BUSINESS CODES
Enter one of the following four-digit numbers on page 17, Block I to indicate the product group or service of your business:
MISCELLANEOUS WITHHOLDER CODES
Code
2781
2779
Description
Pension Plan Withholders
Employer of Domestic Household Employees
MANUFACTURING BUSINESS CODES
1631
1314
1100
1404
1622
1815
1405
1208
1220
1200
1306
1637
1604
1316
1809
1800
1213
1614
1304
1104
1602
1808
1627
1110
1107
1305
1601
1502
1903
1905
1804
1630
1812
1105
1607
1823
1611
1300
1106
1103
1303
1609
1400
1108
1904
1500
1615
1301
1634
1813
1315
1810
1401
1610
1311
1619
1618
1820
1608
1406
1617
1814
1302
1101
1111
1626
1600
1621
1638
1201
Aircraft and Related Supplies
Alcoholic Beverages/Liquor
Apparel
Appliances, Housewares, Linens
Art, Mechanical Drawing & Related Supplies
Asphalt
Audio/Visual (TV, Stereo, Records, CD)
Auto Parts and Related Products/Accessories
Auto Windows/Glass
Automotive
Baked Goods
Bicycles and Related Merchandise
Books, Magazines, Periodicals, Newspapers
Bottled Water
Building Materials and Supplies
Building/Construction
Buses, Bus Parts
Cameras, Photo Equipment and Supplies
Candy, Nuts and Confectionery
Children’s & Infants’ Clothing and/or
Accessories
Computer Hardware, Software
Concrete
Containers (Industrial/Commercial)
Costumes
Custom Clothing and Tailoring
Dairy Products
Drugs & Medical Supplies, Medical Equipment
Dry Goods
Electric
Electric and Gas
Electrical Materials
Electronic Equipment
Energy Conservation Related
Family Clothing
Farm and Garden Equipment and Supplies
Fencing
Flowers and Related Merchandise
Food
Footwear
Formal Wear (Tuxedos, Bridal Gowns, etc.)
Fruit and/or Vegetables
Fuel (Bottled Gas, Kerosene, Charcoal, etc.)
Furniture
Furriers
Gas
General Merchandise
Gifts, Souvenirs
Grocery Items
Hair Grooming Supplies
Hardware
Health Food Products
Heating, Ventilation and Air Conditioning
Household Furniture and Furnishings
Ice
Ice Cream Products
Industrial Supplies
Industrial Tools and Equipment, Machinery
Iron and Steel
Jewelry
Lamps, Lights, Shades
Leather Goods and Luggage
Lumber
Meat and /or Fish
Men’s and Boys’ Clothing and/or Accessories
Millinery and Accessories
Miscellaneous Decorative & Display Materials
Miscellaneous Products
Models and Hobby Related Merchandise
Monuments, Caskets & Related Merchandise
Motor Vehicles
Code
1207
1209
1215
1606
1318
1402
1616
1803
1633
1628
1635
1640
1313
1802
1623
1202
1807
1822
1620
1636
1307
1605
1603
1613
1906
1902
1901
1624
1625
1629
1203
1612
1632
1210
1214
1212
1109
1900
1907
1816
1811
1102
Description
Motorboats
Motorcycles, Minibikes
Mufflers
Musical Instruments & Related Merchandise
Non-Alcoholic Beverages
Office Furniture and Furnishings
Optical Goods
Paint, Wallpaper and Decorating
Paintings, Sculpture and Related Artwork
Paper and Packaging Products
Perfumes and Cosmetics
Pet Supplies
Pizza
Plumbing Materials
Pools and Related Accessories
Recreational Vehicles, Campers
Roofing Materials
Siding (Aluminum, Brickface, Stucco)
Signs and Advertising Displays
Soaps, Detergents, etc.
Specialty Foods
Sporting Goods and Related Merchandise
Stamps, Coins, Gold, Precious Metals, etc.
Stationery, Greeting Cards, School Supplies
Steam
Telegraph
Telephone
Telephones, Telecommunications Equipment
Textiles and Related Products
Tile and Ceramic Merchandise
Tires
Tobacco Products
Toys and Games
Trailers
Transmissions
Trucks, Truck Parts
Uniforms
Utilities
Water
Well Drilling, Water Pumps
Windows, Doors, Glass
Women’s & Girls’ Clothing and/or Accessories
2740
2720
2631
2778
2775
Accounting
Advertising, Public Relations
Aircraft and Related Supplies
Alcoholic Beverage Pick-up & Transport
Apartments, Condominiums, Homeowner A-sociation
Apparel
Appliances, Housewares
Appraising
Architecture & Engineering Services
Athletic Club (Spas, Gyms, etc.)
Audio/Visual (TV, Stereo, Records, CD)
Auto Body, Painting
Auto Salvage/Junk Yard
Auto Upholstery, Vinyl
Auto Windows/Glass
Automobiles
Automotive
Banks
Bicycles & Related Merchandise
Buses
Cable TV
Cameras, Photo Equipment & Supplies
Car Wash & Wax
Casino/Casino Hotel
Catering
Cemeteries, Crematories
Charter Fishing
SERVICE BUSINESS CODES
2100
2404
2769
2741
2717
2405
2217
2219
2218
2220
2205
2200
2705
2637
2213
2751
2614
2216
2767
2317
2764
2744
-9-
Code
2711
2602
2754
2107
2761
2709
2708
2903
2905
2630
2779
2745
2715
2718
2607
2300
2106
2737
2400
2904
2204
2736
2749
2762
2752
2759
2701
2768
2618
2755
2732
2729
2756
2742
2608
2725
2721
2617
2726
2771
2728
2730
2601
2600
2700
2753
2621
2638
2201
2207
2209
2215
2606
2719
2747
2616
2731
2758
2757
2727
2710
2723
2707
2706
2623
2714
2739
2738
2704
2712
Description
Coin Operated Laundries
Computer Hardware, Software, Internet
Consulting Services (All Types)
Custom Clothing & Tailoring
Data Processing
Dry Cleaning
Duplicating, Photocopying
Electric
Electric and Gas
Electronic Equipment
Employer of Domestic/Household Employees
Employment Agencies
Entertainment (Amusement, Circus, Movies, &
Sports)
Equipment Rental/Leasing
Farm & Garden Equipment & Supplies
Food
Footwear
Funeral Services
Furniture
Gas
Gasoline Service Station
Governmental Services
Graphics
Hair Salons, Hair Dressers, Barber Shops
Health Clubs/Programs (Exercise, Tanning,
Diet)
Hospitals, Clinics, Institutions
Hotels & Motels
Import/Export
Industrial Tools & Equipment, Machinery
Instructions (Dancing, Driving, etc.)
Insurance
Interior Cleaning/Janitorial, Rug Cleaning
Interior Decorator
Investment/Financial Services (Pension Plans)
Jewelry
Junk Dealers
Landscaping, Lawn Service, Gardening
Leather Goods and Luggage
Linen Service & Rentals
Locksmith
Marinas, Boat & Dock Rentals, Bait
Marine Maintenance & Repairs
Medical Equipment
Miscellaneous Products
Miscellaneous Service
Modeling Agencies
Models & Hobby Related merchandise
Monuments, Caskets & Related Merchandise
Motor Vehicle Dealers (New and/or Used
Autos)
Motorboats
Motorcycles, Minibikes
Mufflers
Musical Instruments & Related Merchandise
Nursery, Day Care, Camps
Nursing Homes & Convalescent Centers
Optical Goods
Organizations (Scouts, Fraternal, etc.)
Parking/Parking Lots
Participating Sports (Golf, Bowling, etc.)
Pawn Brokers
Pest Control
Pet Grooming, Boarding, Training, Breeding
Photo Printing & Processing
Photographic, Sound Studios
Pools & Related Accessories
Printing and Publishing
Professional Legal Services
Professional Medical Services, Health Care
Public Warehousing/Storage
Radio and TV Repair
TABLE A - NEW JERSEY BUSINESS CODES (continued)
Enter one of the following four-digit numbers on page 17, Block I to indicate the product group or service of your business:
Code
2733
2202
2776
2401
2702
2
We last updated the Business Registration Application in February 2023,
so this is the latest version of Form NJ-REG, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form NJ-REG directly from TaxFormFinder.
You can print other New Jersey tax forms here.
eFiling is easier, faster, and safer than filling out paper tax forms. File your New Jersey and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!
Form Code
Form Name
New Hire Report
New Hire Reporting Form
Form VSS
PROPERTY TAX DEDUCTION CLAIM BY VETERAN OR SURVIVING SPOUSE
Tax Credit
Form PTR-1
New Jersey Senior Freeze (Property Tax Reimbursement) Application
Tax Credit
Form NJ-REG
Business Registration Application
Form REG-C-L
Request for Change of Business Registration Information
Before President-elect Donald Trump proposed it at the federal level, Alabama passed a law exempting overtime wages from taxes back in November 2023. Act 2023-421 (H.B. 217) excluded any amounts received by a full-time, hourly wage employee as compensation for work performed above 40 hours a week from state income taxes, starting January 1, 2024.
