How to Get a Seller’s Permit in NJ: NJ-REG Filing and Costs

To get a seller’s permit in NJ, you file the NJ-REG online through the Division of Revenue and Enterprise Services and, once approved, the state issues you a Certificate of Authority (Form CA-1) that lets you collect New Jersey’s 6.625% sales tax.¹ The NJ-REG itself carries no fee. File it at least 15 business days before your first sale, because the state needs that window to process the application and mail the certificate.²

Who Has to Register

Any business that sells, rents, or leases tangible goods in New Jersey needs a Certificate of Authority, and the same applies to businesses providing taxable services like telecommunications, certain repair work, or digital products. Seasonal operators (holiday pop-ups, summer booths) are not exempt because they run only part of the year. The obligation begins with your first taxable sale, regardless of volume.³

The trigger is “nexus.” Physical nexus is the obvious kind: an office, warehouse, showroom, employees in the state, or inventory stored in a New Jersey fulfillment center.⁴

Out-of-state sellers hit economic nexus once they cross either threshold in the current or prior calendar year: more than $100,000 in gross revenue from sales delivered into New Jersey, or 200 or more separate transactions delivered into the state.³ A separate click-through rule applies to out-of-state sellers who pay a New Jersey affiliate to refer customers via links: cross $10,000 in referred sales over the prior four quarters and the state presumes you have nexus.⁴

If you sell only through a marketplace like Amazon, Etsy, or eBay, the marketplace facilitator is generally responsible for collecting and remitting New Jersey sales tax on those transactions, regardless of whether you personally hold a Certificate of Authority.⁵

What to Gather Before You File

The NJ-REG is the state’s master tax registration form. Missing one identifier can stall the whole application, so pull these together first.

FEIN or Social Security number. Corporations, LLCs, limited partnerships, and general partnerships all need a federal Employer Identification Number from the IRS. Sole proprietors can use their SSN unless they have employees, need a business bank account, or are registering a company vehicle, in which case the IRS requires an FEIN.⁶
Business Entity ID. A ten-digit number assigned to corporations, LLCs, and limited partnerships when they file formation documents. Sole proprietors and general partnerships won’t have one.⁷
NAICS code. A six-digit classification for your business activity, available on the Census Bureau’s NAICS site.
Trade name (DBA). If you operate under a name different from your legal name.
Owner and officer details. Names, residential addresses, and Social Security numbers for all owners or corporate officers.⁸
Business start date and estimated taxable sales. The state uses these to assign your filing frequency.

Filing the NJ-REG Online

Start at the New Jersey Business Registration portal on njportal.com. Corporations, LLCs, and limited partnerships log in with their Business Entity ID and FEIN. Partnerships and sole proprietors use their SSN or FEIN.⁸

Work through the form’s sections until you reach the tax eligibility portion, and select the Sales and Use Tax registration option. That selection is what tells the state to issue your Certificate of Authority once your application clears review. Check every field on the summary page before submitting; errors here create delays that push your opening date back.⁶

The last step is an electronic signature affirming your entries are accurate. The system then generates a confirmation number. Save it or print the confirmation page. You’ll need it to check on your application later.

What It Costs

The NJ-REG registration has no fee. What you may pay is a separate entity formation charge, filed before tax registration: $125 for a Certificate of Formation (or Certificate of Authority as a foreign entity) with the Division of Revenue, and $75 for domestic nonprofits.⁹¹⁰ Sole proprietors and general partnerships skip the formation step entirely and go straight to the NJ-REG.

After You Apply

Processing generally runs five to fifteen business days. Once approved, the state mails you a physical Certificate of Authority.¹¹ Display it prominently where the public can see it. If you operate from more than one location, the state issues a duplicate for each site, and every location needs its own copy on display.¹²

You’ll also receive a 12-digit New Jersey Taxpayer Identification Number, which is your FEIN or SSN with a three-digit “000” suffix. You’ll use it on every sales tax return.⁶

The certificate stays valid as long as your business operates and files its returns. It cannot be transferred. If you sell the business, the buyer files a fresh NJ-REG. Same if you change your legal structure, say from sole proprietorship to LLC.⁶

Filing Sales Tax Once You’re Registered

Every certificate holder files a quarterly sales tax return (Form ST-50), even in periods with no tax collected. If your business collected more than $30,000 in sales tax in the prior year, you also make monthly remittance payments on top of the quarterly returns.¹³

Quarterly returns are due on the 20th of the month after each quarter ends. For 2026, that’s January 20, April 15, July 20, and October 20 (April shifts to the 15th). Monthly remittances follow the same pattern, generally due on the 20th, with minor adjustments for weekends and holidays.¹⁴

Late filing draws a penalty of 5% of the tax due for each month the return is overdue, up to 25%, plus $100 per month. A separate 5% late payment penalty applies if you file but don’t pay on time.¹⁵ Consistent failure to file can lead the state to revoke your Certificate of Authority.

Buying Inventory Tax-Free

Holding a Certificate of Authority also lets you buy inventory without paying sales tax at purchase. Give your supplier a completed Resale Certificate (Form ST-3), and the tax gets collected later when you sell to the end customer.¹⁶

The ST-3 covers goods you’ll resell as-is, raw materials you’ll incorporate into a product, and parts used in a taxable repair that become part of the customer’s property. A furniture maker buying lumber qualifies; an auto shop buying brake pads it installs qualifies. Do not use the ST-3 for personal purchases or for supplies your business consumes rather than resells. Contractors, for instance, cannot use a resale certificate for building materials. Claiming an improper exemption makes you liable for the unpaid tax plus penalties.¹⁷

Updating or Closing the Account

When business details change, use Form REG-C-L to update your trade name (sole proprietorships and partnerships), business address, mailing address, or officer and ownership information. There’s no fee. Corporations, LLCs, and limited partnerships amending something in their original formation documents, like a legal name change, use Form REG-C-EA instead, which does carry a filing fee.¹⁸

When you stop operating, don’t let the registration lapse. File the final quarterly return (and any monthly returns) for your last period, even if you owe zero. Submit Form REG-C-L reporting the date you ceased operations. Then complete the back of your Certificate of Authority with your last day of business and any successor, and mail it to the Division of Revenue and Enterprise Services in Trenton.¹⁹ Corporations, LLCs, and limited partnerships have additional dissolution or withdrawal filings on top of the sales tax closeout. Skip these steps and your account stays open, which means the state keeps expecting returns from you indefinitely.

1
NJ Division of Taxation. Sales and Use Tax
2
NJ.gov. New Jersey Sales Tax Guide
3
NJ Division of Taxation. Remote Sellers Frequently Asked Questions
4
NJ.gov. Technical Bulletin TB-78(R) – Nexus for Sales and Use Tax
5
Justia Law. New Jersey Code 54:32B-3.6 – Sales, Certain, Collection of State Taxes
6
NJ.gov. Starting a Business in New Jersey Tax Guide
7
N.J. Department of Treasury. Division of Revenue, On-Line Inquiry
8
State of New Jersey. Online Tax/Employer Registration
9
State of NJ – NJ Treasury. Division of Revenue Getting Registered
10
State of NJ – NJ Treasury. Registry Fee Schedules
11
NJ.gov. Out-of-State Sales and New Jersey Sales Tax
12
Justia Law. New Jersey Code 54:40B-6 – Filing of Certificate
13
NJ.gov. Sales and Use Tax Filing Chart
14
NJ.gov. New Jersey Tax Calendar 1/1/26 – 12/31/26
15
NJ Division of Taxation. When to File and Pay
16
NJ.gov. Sales Tax Resale Certificate ST-3
17
Legal Information Institute. New Jersey Administrative Code 18:24-10.5 – Exemption Certificates
18
NJ.gov. Reg C-L / Reg C-EA Change of Registration Information
19
NJ.gov. Ending Your Tax Registration in New Jersey