New Jersey Sales Tax Registration

In New Jersey it is called the Certificate of Authority. The New Jersey Division of Taxation (Department of the Treasury) issues it.

Who has to register in New Jersey, how to apply, what it costs, how long it takes, and what you file once you have it.

New Jersey sales tax registration at a glance

What it is called: Certificate of Authority; Number issued: New Jersey Taxpayer Identification Number (12 digits: the FEIN followed by a 3-digit suffix (usually 000), shown on the Certificate of Authority).
Who issues it: New Jersey Division of Taxation (Department of the Treasury); Apply online through NJ Online Business Registration (Division of Revenue and Enterprise Services). Paper form: Form NJ-REG.
State fee: No state fee; No fee to file NJ-REG, and the Certificate of Authority is issued without charge. Forming a new business entity has separate filing fees.
Processing time: No firm estimate; Register at least 15 business days before you start business. By statute the Director issues the Certificate of Authority (Form CA-1) within five days after registration. The Division publishes no separate online or paper processing time.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: current or prior calendar year. In effect since November 1, 2018.
Filing frequency: Quarterly returns, plus monthly payments for larger sellers; Everyone files Form ST-50 quarterly. Sellers that collected more than $30,000 in New Jersey sales and use tax in the prior calendar year also pay by Monthly Voucher (ST-51) for the first and second month of a quarter when that month's tax exceeds $500.
State rate: 6.625%; No general local sales tax. Qualified Urban Enterprise Zone and certain Salem County in-person sales use a reduced 3.3125% rate; Atlantic City and certain tourism districts add luxury or tourism taxes on specific items such as hotel rooms, restaurant meals and admissions.

How to register in New Jersey

Where to apply: Apply online with the New Jersey Division of Taxation (Department of the Treasury). NJ Online Business Registration (Division of Revenue and Enterprise Services)
Application form: Form NJ-REG, Business Registration Application. Form NJ-REG (PDF)
What you need: An FEIN for corporations and businesses with employees. A new LLC, corporation or partnership files its public record (formation) first, and must file NJ-REG within 60 days of forming.
What the application covers: Sales tax, use tax, employer withholding, unemployment and disability insurance (UI/DI/FLI), corporation business tax and other state taxes administered by Taxation and Labor.
How long it takes: Register at least 15 business days before you start business. By statute the Director issues the Certificate of Authority (Form CA-1) within five days after registration. The Division publishes no separate online or paper processing time.
What it costs: No fee to file NJ-REG, and the Certificate of Authority is issued without charge. Forming a new business entity has separate filing fees.

After you register

How often you file: Quarterly returns (ST-50), plus monthly payments for larger sellers. Everyone files Form ST-50 quarterly. Sellers that collected more than $30,000 in New Jersey sales and use tax in the prior calendar year also pay by Monthly Voucher (ST-51) for the first and second month of a quarter when that month's tax exceeds $500.
Due date: 20th of the month after the period (11:59 p.m.).
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Monthly Voucher payments for prior-year collections over $30,000 (when the month's tax exceeds $500).
Rates and sourcing: The state rate is 6.625%. No general local sales tax. Qualified Urban Enterprise Zone and certain Salem County in-person sales use a reduced 3.3125% rate; Atlantic City and certain tourism districts add luxury or tourism taxes on specific items such as hotel rooms, restaurant meals and admissions. Sourcing: destination-based (Streamlined Sales Tax member).
Late returns: $100 for each month or part of a month a return is late, plus 5% of the underpayment per month, up to 25%, plus interest.

New Jersey rules in plain English

In New Jersey the sales tax registration is called a Certificate of Authority. The New Jersey Division of Taxation issues it. You apply on the Business Registration Application, Form NJ-REG, which is filed with the Division of Revenue and Enterprise Services. Most businesses file it online through NJ Online Business Registration. There is no fee. The same application also registers you for withholding and other state taxes. Register at least 15 business days before you start selling. By law the certificate is issued within five days after you register. If you are forming a new LLC or corporation, form it first, then file NJ-REG within 60 days. Remote sellers must register once they pass $100,000 in New Jersey sales or 200 transactions in the current or prior calendar year. After you register, you file Form ST-50 every quarter, due on the 20th of the month after the quarter. File it even if you had no sales. If you collected more than $30,000 in the prior year, you also make monthly payments when a month's tax tops $500. Returns must be filed online. A late return costs $100 a month plus 5% a month of the tax. The one mistake to avoid: starting sales before the certificate arrives. Display it wherever you sell.

Sources: New Jersey Division of Taxation (Department of the Treasury) · NJ Online Business Registration (Division of Revenue and Enterprise Services) · Form NJ-REG (PDF)

More New Jersey facts

Registration produces two documents: a Business Registration Certificate and, if you will collect sales tax, the Certificate of Authority (Form CA-1). Both must be displayed at your place of business and at any event where you sell. Source
Monthly Voucher payments cannot be filed for $0. If a month's tax is $500 or less, it is paid with the quarterly ST-50 instead. Source
Sales and use tax returns and payments must be filed electronically through the New Jersey Tax Portal. Source
Salem County businesses that make reduced-rate sales file a separate monthly return, Form ST-450. Source
The Division may grant a marketplace facilitator up to 180 days' delay of its collection and reporting duties on written request. Source

We register you in New Jersey

Answer a few questions about your business. We prepare your New Jersey Certificate of Authority application, file it with the Division of Taxation, and send you the number. $199 per state. Any state fee is separate.

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New Jersey sales tax registration FAQ

Do I need to register for New Jersey sales tax?

Anyone selling taxable goods or services in New Jersey, maintaining a place of business, owning business property or employing workers in the state, including sellers at flea markets, craft shows and fairs, must register. Sellers with no physical presence must register after $100,000 in sales or 200 transactions in New Jersey (measurement period: current or prior calendar year).

How long does it take to get a New Jersey Certificate of Authority?

Register at least 15 business days before you start business. By statute the Director issues the Certificate of Authority (Form CA-1) within five days after registration. The Division publishes no separate online or paper processing time. Source: NJ-REG instructions; N.J.S.A. 54:32B-15.

What does a New Jersey Certificate of Authority cost?

No fee to file NJ-REG, and the Certificate of Authority is issued without charge. Forming a new business entity has separate filing fees. Source: NJ-REG instructions (Legacy Reg Form 08/25); N.J.S.A. 54:32B-15. Our fee to prepare and file the application is $199.

When do I file New Jersey sales tax returns?

Filing frequency: quarterly returns (ST-50), plus monthly payments for larger sellers. Everyone files Form ST-50 quarterly. Sellers that collected more than $30,000 in New Jersey sales and use tax in the prior calendar year also pay by Monthly Voucher (ST-51) for the first and second month of a quarter when that month's tax exceeds $500. Due date: 20th of the month after the period (11:59 p.m.). File a return every period, even with no sales. Source: Division of Taxation, Filing and Remitting Sales and Use Tax (su_12).

Do I need to register in New Jersey as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in New Jersey (measurement period: current or prior calendar year). Marketplace facilitators must collect and remit on all marketplace sales, whether or not the marketplace seller meets either threshold; remote sellers do not collect on sales made through a marketplace (P.L. 2018, c.132; S&U-5). Source: P.L. 2018, c.132 (A4496); Division of Taxation bulletin S&U-5 (Rev. 5/25).

What happens if I sell in New Jersey without a New Jersey Certificate of Authority?

The Division can make on-site jeopardy assessments and seize assets of vendors that do not register, file or remit. Vendors collect tax as trustees and can be held personally liable. Source: Division of Taxation, Information for Vendors; NJ-REG packet sales tax section.

Nearby states

This page summarizes New Jersey sales tax registration rules for general information and is not tax advice. Confirm current requirements with the New Jersey Division of Taxation (Department of the Treasury) or your tax adviser. State rules last checked October 2, 2026.