United States State Sales Tax Economic Nexus for Remote Sellers
New Jersey – United States State Sales Tax Economic Nexus for Remote Sellers

United States State Sales Tax Economic Nexus for Remote Sellers NJ-R: New Jersey: registration and collection duty

A seller over either test registers through the Division of Revenue and Enterprise Services ('Register as Remote Seller Only') or the Streamlined Sales Tax Registration System and then collects and remits. A seller over the threshold that sells solely through marketplaces must still register but may ask for non-reporting status. The official material read does not set a grace period between meeting the threshold and the start of collection, so the prudent reading is that registration and collection are due once the threshold is met; confirm the start date with the state before relying on any delay.

Maintained by Gerard Blokdyk

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