This Unit provides taxpayers with a determination of tax subjectivity based on their specific business activities in New Jersey. Our goal is to provide assistance with registration and filing requirements for businesses both in and out of State.
You may receive a State of New Jersey Nexus Questionnaire if:
You must complete the questionnaire, stating whether your company had business activities (past or present) in New Jersey. This ensures you are registered for the correct tax types.
For assistance, contact us at 609-984-5749.
Complete and return your State of New Jersey Nexus questionnaire to:New Jersey Division of Taxation
Nexus Questionnaire 146kb
Q. I have a business located in Texas with business activities only in Texas. One of my clients just opened an office in New Jersey and requires my business to provide software support to that office. I have hired an independent consultant to provide that service, however I do not have any source of income in New Jersey. Do I have to register and file New Jersey Tax Returns?
A. Yes. Since the company will have an independent representative working in New Jersey on behalf of the company, you will be required to register and file Business Tax Returns.
Q. I have a business located in Florida selling online through Amazon. My products are in an Amazon warehouse in New Jersey to expedite delivery to my online clients. Do I have to register and file New Jersey Tax Returns?
A. Yes. Since you have property in New Jersey (inventory), you have nexus and will be required to register and file Business Tax Returns.