Frequently Asked Questions

Disclaimer: This FAQ summarizes issues concerning provisions of P.L. 2004, c.57, known as Business Registration of Public Contractors. Users should carefully apply this guidance as it relates to individual circumstances, review the text of the law, and solicit legal guidance if necessary. Additional authoritative guidance on this subject, including the law and Division of Taxation Instructions to Contracting Agencies is found at www.nj.gov/dca/divisions/dlgs/programs/lpcl.html It is strongly recommended that users review the definitions prior to using the FAQ.

  1. Definitions
      Q: “Business" or “business organization” 
     A: “Business" or “business organization” means an individual, partnership, association, joint stock company, trust, corporation, or other legal business entity or successor thereof, that seeks to enter, or has entered into, a contract to provide goods or services or to construct a construction project with a contracting agency.  

     Q: “Business registration" 
     A: “Business registration" means a business registration certificate issued by the Department of the Treasury.  
      
     Q: “Contracting agency" 
     A: “Contracting agency" means the principal departments in the Executive Branch of the State Government, and any agency within or created by such department, or any independent State authority, commission, instrumentality or agency, or any State college or university, any county college, or any local unit.  
      
     Q: "Local unit" 
     A: "Local unit" means any contracting unit defined in the Local Public Contracts Law, any board of education defined in the Public School Contracts Law, a private firm that has entered into a contract with a public entity for the provision of water supply services or the provision of wastewater treatment service pursuant to various public-private contracting laws.  
        
     Q: "Subcontractor" 
     A: "Subcontractor" means any business organization that is not a contractor that knowingly provides goods or performs services for a contractor or another subcontractor in the fulfillment of a contract issued by a contracting agency. 
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  2. General Requirements
      Q: When did the Business Registration Certification (BRC) for businesses take affect? 
     A: September 1, 2004 
      
     Q: Which government contracting agencies must now comply with the law? 
     A: All agencies of the executive branch of State government
    · Contracting units as defined in the Local Public Contracts Law
    · Boards of education as defined in the Public School Contracts Law
    · County colleges and all State authorities, colleges and universities
    · Private firms that have entered into a contract with a public entity to provide water supply services or wastewater treatment services pursuant to State “public-private partnership” laws.  
      
     Q: How does the amended law affect contracts already in place? 
     A: The law does not apply to contracts entered into prior to September 1, 2004 even if the contract was performed in whole or in part after September 1, 2004.  
      
     Q: Who must register? 
     A: All business organizations that do business with a contracting agency are required to register with the State and provide proof of that registration to the local contracting agency before the contracting agency may enter into a contract with the business organization, as follows:
    In response to a request for receipt of bids or a request for receipt of proposals, at the time a bid or proposal is submitted; or
    For all other transactions, before the issuance of a purchase order or other type of contract document. 
     
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  3. Registration Requirements
    Q: How do businesses register? 
     A: By filing with the State Division of Revenue. There is no cost to file. Click here for general information on filing. Registration can be completed online. Additional information on filing is on the Local Public Contracts Law web site.   
     
     Q: Are out-of-state businesses treated the same as in-state businesses? 
     A: Yes, out-of-state (also known as “foreign”) businesses are treated the same as if they were in-state businesses. Out-of-state businesses must provide proof of registration to receive a contract.  
      
     
     Q: What are the filing requirements for out-of-state (foreign) businesses? 
     A: There are two circumstances affecting foreign businesses. Foreign businesses are physically located outside of New Jersey, and include corporations, limited liability companies, limited liability partnerships, limited partnerships, and individuals.

    Under most circumstances, foreign business entities conducting business operations in New Jersey (i.e., have a state tax nexus) must also file certificates of authority to conduct business operations in the State of New Jersey. For more information on this general filing requirement, click here or go to www.nj.gov/njbgs, and select “I want to: form/register a business,” and follow the links for registering a business entity.

    Businesses that believe they do not have state tax nexus must still file paper form NJ-REG. The form can be downloaded from the Division of Revenue web site. Business entities that file form NJ-REG only will be subject to a nexus review, initiated and conducted by the Division of Taxation.  
      
     
     Q: If an out-of-state business does not collect New Jersey sales tax, must the business still register? 
     A: Yes. If a business in-state or out, conducts business with a contracting agency in New Jersey, then the business must have a BRC.  
      
     
     Q: Is there an on-line service for obtaining proof of registration? 
     A: Yes. The Online Proof of Registration Service provides businesses with the ability to verify their registration status with the Division of Revenue in real time. A business can now print its business registration certificate online. This service is provided free of charge and can be accessed at any time. Businesses can obtain as many certificates as needed, as often as needed.    The online BRC is formatted differently, but is still acceptable with submission of bid or proposal.  
      
     Q: Is there an on-line listing of registered businesses or a way an agency can find out if a business has a BRC? 
     A: A BRC can be viewed through the Division of Revenue’s online lookup system. However, to “look-up” or print out a certificate online, the user must know the name of the business and either its Federal ID number (FEIN) or other information the business obtains when it initially get its certificate. Under the law, however, the agency would have little need to obtain a vendor’s certificate; it creates extra work for the agency and relieves the business of its responsibility.  
      
     Q: Is an out-of-state business’s tax ID number needed for the BRC application? 
     A: Yes. A tax ID number is needed.  
      
     
     Q: Should businesses be using their Social Security numbers when filing a BRC application? 
     A: Businesses must use their primary tax identification numbers, which in most instances will be their Employer ID Numbers. Businesses may use Social Security Numbers only if they serve as business tax ID numbers.  
      
     
     Q: If a business has more than one facility (using a single taxpayer ID #), does the vendor need to have a separate BRC for each location or is one certificate for the business sufficient? 
     A: No. Only one BRC is required for a business with multiple locations. The BRC must include the business’s name and should have the main business office and address. 

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  4. Proof of registration
       Q: What does “proof” or “Proof of Registration” mean? 
     A: Only the following documents issued by the Division of Revenue qualify as "proof:"
          A copy of the organization’s “Business Registration Certificate”
          A printout of the BRC that comes from the
                   Division's Online Proof of Registration Service.

    No other forms can be substituted; it can only be one of these two forms.  
      
     Q: Can a business that knows it is registered with the State of New Jersey, but does not have a copy of its business registration certificate obtain a duplicate? 
     A:
    Yes, there are three ways to get a duplicate copy of a BRC:

     
    The Online Proof of Registration Service provides businesses with the ability to verify their registration status with the Division of Revenue in real time.
    A business can print its BRC directly from this online system. This service is provided free of charge and can be accessed at any time. Businesses can obtain as many certificates as needed, as often as needed.
    Businesses can contact the Client Registration Bureau at 609-292-1730 and request duplicate copies via regular mail. Allow 7-10 working days to receive certificates via regular mail. 

    Q: If a business is issued a temporary business registration certificate, how long is the certificate good? 
     A: The Division of Revenue could at any time issue a temporary Business Registration Certificate, which would then be good for 30 days.  This would occur in rare circumstances, such as when the New Jersey Division of Revenue, Client Registration Bureau's on-line Business Registration application is down.  A temporary certificate is valid proof as well, that a business (or individual) is properly registered with the New Jersey Division of Revenue's Client Registration Bureau.  
      
     Q: If a bidder fails to submit proof of registration with bid submissions can that failure of submission be cured? 
     A: The law requires that bid and contract documents include specific references and language to advise businesses of their responsibilities. The same applies to Competitive Contracting RFP submissions.

    Under the Local Public Contracts Law (N.J.S.A. 40A:11-23.2), failure to submit proof of registration with a bid warrants a mandatory rejection of bids as a non-waivable defect. This applies to construction work, as well as non-construction bids, and Competitive Contracting requests for proposals. Under case law, this requirement falls into the category of documents where failure to submit proof is deemed a fatal defect that renders the bid proposal unresponsive and one that cannot be cured by the governing body.

    The Public School Contracts Law does not have the same mandatory submission provisions, therefore failure to submit a proof of registration with a bid may not be fatal and advice on appropriate action to take should be solicited from the School Board attorney.   Under no circumstance should a BRC be submitted after award of a contract. 
       
       
     Q: If a vendor’s BRC is already on file with a local contracting agency and the vendor submits a bid, does the vendor have to include another copy of this registration with his bid? 
     A: Yes. Certificates must be submitted with the bid under all circumstances. As with the submission of a bid, a competitive contracting RFP process requires the BRC to be submitted with each proposal submission. 
    The “on file” waiver applies to requests for quotations, proposals for items that are not subject to public bidding (40A:11-5 or 18A:18A-5), or the informal solicitation of quotations for an EUS.  The “on file” waiver does not apply to contracts that are governed by a statutorily specified process (i.e., receipt of bids and receipt of proposals pursuant to competitive contracting).  
      
     Q: How should the contracting agency file the BRC’s? 
     A: Non-bid: Alphabetically by business name
    Bid: With the bid documents  
      
     
     Q: If a sole source vendor refuses to provide the local unit with a BRC, what can the local unit do? 
     A: In this case a contracting agency should refer the matter to the Division of Taxation, Regulatory Services, for resolution on a case-by-case basis (609-292-5995).  
      
     Q: Can a non-New Jersey “Certificate of Authority,” an out-of-state version of a Business Registration Certificate, be accepted? 
     A: No. That Certificate of Authority is likely a sales tax certificate of authority or a full-page certificate of authority from public records filing (Commercial Recording). Neither is acceptable as a Business Registration Certificate.  
      
     
     Q: If a business submits a Public Works Contractor Registration Certificate instead of the Business Registration Certificate, can the contracting agency accept it? 
     A: No. The contracting agency cannot substitute a document for the actual Business Registration Certificate. 
     

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  5. When BRC’s are Required by Co
    Q: What kinds of contracts are affected? 
     A: Contracts include any formal contract awarded by a public bid, a purchase order, professional service, competitive contracting, those awarded by resolution for items exempt from public bidding, request for proposals, concessions, or other mechanism. The law does not apply to contracts with non-profit organizations and other contracting agencies.  
      
     
     Q: What does the law mean when it refers to “request for proposals” (RFP)? 
     A: RFP’s are a form of public bidding. In context of the law, RFP means any procedure a contracting agency is legally obligated to follow, usually involving a formal, publicly advertised request for businesses to submit proposals to provide goods or services where the value is above the agency’s bid threshold. It does NOT refer to informal requests for quotations. An RFP does not include requests for quotations, proposals for items that are not subject to public bidding, or solicitations of proposals for Extraordinary Unspecifiable Services contracts.


    The Local Public Contracts and the Public School Contracts Laws refer to the competitive contracting process. Here, RFPs are treated the same way as bids: i.e., as with a bid, a competitive contracting RFP requires the BRC to be submitted with the proposal.  
      
     Q: Do contracts under 15% of the bid threshold (quotation threshold) need proof of registration? 
     A: No. The Division of Taxation has determined that contracts that are less than 15% of the bid threshold do not require businesses to provide proof of registration. Examples of quote thresholds are:
    15% of $21,000 = $3,150
    15% of $29,000 = $4,350 
      
     
     Q: Is proof needed for a purchase order when the amount is over 15% of the bid threshold but under the bid threshold? 
     A: Yes. The certificate must be obtained for a purchase order over the 15% quote threshold before the purchase order is issued. ($3,150 - $21,000, and $4,350 - $29,000)  
      
     Q: Does a contracting agency aggregate each commodity or vendor when determining if the executed contract will exceed 15% of the bid threshold? 
     A: The contracting agency must review all contracts issued to each vendor. The contracting agency must determine if the vendor’s cumulative contracts exceed the 15% of the bid threshold. If so, the vendor must submit a BRC.  
      
     
     Q: A contracting agency contracts with a vendor throughout the fiscal year and the individual purchases are below the 15% of the bid threshold. At some point during the year, the overall amount exceeds the 15% level. Is proof of registration needed? 
     A: Yes. If a contracting agency knows that it will be using vendors for small purchases that over the fiscal year will exceed the 15% level, then proof of certification needs to be on-file. Otherwise, when the cumulative contracts exceed the 15% level, proof is required for the additional contracts.  
      
     Q: Is proof of registration needed for an emergency purchase? 
     A: Yes. In emergency situations (as defined by the contracting agency’s contracting law) the contracting agency may enter into a contract with a business, but cannot make a payment until a copy of the BRC is provided to the contracting agency. The business should be made aware of this requirement when the contract is awarded.  
      
     
     Q: In the preparation of construction bid specifications for contracting units under the Local Public Contracts Law, must the requirement of proof of registration be added to the bid submission “checklist” pursuant to N.J.S.A. 40A:11-23.2? 
     A: Yes, it is statutorily required.  
      
     
     Q: If a contract is an exception to public bidding, does the local unit need to obtain a proof of business registration? 
     A: Yes. Although the contract may be exempt from bidding it is not exempt from this requirement. The contracting agency must receive proof of registration prior to the contract being awarded or purchase order being approved.  
     
      
     Q: If an out-of-state business does not submit a certificate, what action must a contracting agency take? 
     A: If any contract is part of a competitive procurement (i.e.,  bid, competitive contracting, RFP), the business cannot be awarded a contracting agency contract. If the procurement is for a sole source product, the contracting agency should contact the Division of Taxation for guidance.  
      
     Q: What if the name on a BRC does not match the name of the contractor? 
     A: There are often two types of names on a BRC: the corporate name and the “trade” or “doing-business-as” (d/b/a) name. The name of the business that receives the purchase order should match one of them. If not, the agency should ask the business about the difference to ensure that the BRC belongs to the business. The response should be documented with the BRC.
    If the explanation of the difference is unclear, the agency should advise the business that if the Division of Taxation finds that the certificate is fraudulent, the business could be subject to the penalties of the law. However, while the contracting agency is not legally responsible to ascertain the validity of a certificate, when presented with a BRC that on the surface does not match the name of the business receiving the contract, due diligence on the BRC is warranted.  
      
     
     Q: Does a business ID# have to be redacted when the public wants to view a BRC? 
     A: Yes. A BRC issued prior to November 2004 may include the Federal ID number or in some cases, a person’s social security number. The Open Public Records Act requires that these numbers be redacted when making copies or providing the documents for inspection.  
      
     Q: Can a contracting agency require that all businesses doing business with that agency regardless of the amount to be paid on a contract or purchase order provide proof of registration? 
     A: Yes, since the agency makes the choice of business for contracts under the quote threshold, the contracting agency may enforce this requirement.  
      
     Q: Does a contracting agency purchasing homeland security goods/services from a DOD prime vendor program need to collect a BRC from a DOD vendor? 
     A: Yes, those vendors entering into contracts with contracting units for homeland security goods/services are not exempt from this law, the vendor must provide a BRC if the purchase is over the 15% threshold.  
      
     Q: Does a contracting agency need to require a BRC from those establishments (hotels, car rental agencies, playhouse/theatres, etc…) and professional development companies (seminars, registrations, etc…) that are out of state and the business being conducted with them takes place out of state? 
     A: No, the contracting agency does not need to collect a BRC from those businesses.  The key is where the actual work is performed or the services are delivered.  When work is not performed, or services are not delivered in New Jersey a BRC is not required.  
      
     
     Q: A contracting agency enters into a contract with a vendor for recyclable materials where the vendor is paying the contracting agency for the commodity. Does the local unit need to obtain a proof of business registration? 
     A: Yes, the contracting agency must obtain a proof of business registration from the vendor.  The vendor is doing business with the contracting agency.  
      
     Q: A contracting agency has entered into a contract to lease real property to a private party. Does the owner of the property have to provide proof of a BRC? 
     A: Yes.  If the private company is a business engaged in purchasing or leasing real property the contracting agency must obtain proof of business registration from the private party before the lease is consummated.  If the private party is not in the business of leasing real property, and the lease is incidental to some other purpose, then proof of registration is not needed. (See Section 8.  Special Contracting Circumstances)  
      
     
     Q: A contracting agency contracts with a vendor for commodities and pays for those items using a Procurement-card (P-card). Does the vendor supplying the commodities to the contracting agency need to provide proof of a BRC? 
     A: Yes.  The vendor that receives the order from the contracting agency must provide a BRC.  The P-card is a tool that is used to pay a bill.  Regardless of how a bill is paid, the vendor executing the contract must still provide a BRC.  There is no connection between the business receiving your order and the P-card provider.  A BRC from the P-card provider is required if there is a business relationship between the provider and the contracting unit.  
      
     
     Q: A contracting agency enters into a contract with an overseas vendor (i.e., a publishing company). Is the overseas vendor required to provide a BRC to the contracting agency? 
     A: Yes.  Any vendor conducting business with a contracting agency must provide proof of a BRC before the contract is consummated.  
      
     Q: Does the language for a goods and services contract in the Local Finance Notice 2004-24 need to be included on all purchase orders? 
     A: Yes.  All of the new language for goods and services must be included on or made part of purchase orders.  It is to ensure vendors are aware of their own responsibilities, particularly with regard to subcontractors.
    If a contracting agency is in a position where it has to reprint purchase orders, it is acceptable to attach a document or insert to the purchase order with the new language.  However, if a contracting agency uses a separate contract that includes the new language, it would not be necessary (though useful) for the language to be part of a purchase order cutting a contract.  
      
     
     Q: Does a contracting agency need to receive proof of registration from an out-of-state facility for the repair and servicing of vehicles, apparatuses, machinery, and equipment? 
     A: It depends on the terms of the contract.  If the contracting agency delivers a vehicle or piece of equipment to the out-of-state repair facility and picks it up, a BRC is not required.  If the repair facility makes its own arrangements to pick up and return a vehicle or piece of equipment to the contracting agency, a BRC is not required.  However, if the repair facility dispatches its own mechanic to repair or service a vehicle or piece of equipment at the contracting agency’s own facility, a BRC is required.  The key is where the actual work is performed or service is delivered; if it is in New Jersey, a BRC is required.
    This is the position adopted by the Divisions of Taxation, Revenue and Local Government Services (Department of Community Affairs).
     

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  6. Individuals and BRC’s
      Q: Do individuals (i.e., coaches, program directors, student assembly or professional training speakers) who are not employees who receive purchase orders or are paid by voucher for services have to have a BRC? 
     A: Yes, if the individual receives payments that, in the aggregate, exceed 15% of the contracting agency’s bid threshold, a BRC must be filed. There is a special one-page application form individuals can use to receive a BRC.  
      
     Q: If a contracting agency employee has been contracted by the contracting agency to provide services above their daily duties, would the employee be required to submit proof of registration? 
     A: No, as long as the employee receives a W-2 recognizing the compensation. However, if an employee (i.e., attorney or engineer on retainer) is paid a salary and has a contract as part of a business, the business is required to submit proof of registration. Likewise, if the contracting agency enters into a contract with a person not on the payroll (nurse/summer art teacher) and the payment amount exceeds 15% of the bid threshold, that individual must submit proof of registration prior to award of contract.  
      
     
     Q: Are contracting unit employees required to have a BRC to get reimbursed for expenses? 
     A: No. An employee does not need to submit a certificate in order to get reimbursed.  
      
     Q: Employees of a contracting agency enter into direct contracts with a life insurance company providing a variety of life insurance products. Payroll deductions are made on behalf of the employees to the vendor. Does the life insurance company have to provide a BRC to the contracting agency? 
     A: No.  Life insurance agents representing an insurance company under contract to employees are not businesses doing business with a contracting agency; the relationship is between the company and employee.  This does not apply to deferred compensation provider contracts entered into by the contracting agency on behalf of employees.  In those cases the provider must submit proof of BRC to the agency. 
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  7. Subcontractors
     Q: How are subcontractors affected by the law? 
     A: A subcontractor is a business organization that knowingly provides goods and/or performs services for a contractor or another subcontractor in fulfillment of a contract with a contracting agency. The term “direct,” when applied to a contractor or subcontractor refers to contractual relationship where one business hires another one to work for them, and with payment for the goods or services rendered taking place between the two businesses. The meanings of knowingly and direct apply accordingly to the explanations that follow. Please note the use of the term “knowingly” in the definition.

    A subcontractor must possess a BRC just like contractors. A contractor using subcontractors must provide copies of the BRC’s of its direct subcontractors and direct suppliers to the contracting agency prior to receiving final payment under the contract. A contractor must also provide to the contracting agency prior to receiving final payment, a list of all indirect subcontractors and suppliers providing goods and/or services in fulfillment of the contract.
    Whenever a bid or request for proposals requires the listing of (named) subcontractors, i.e., construction contracts, the BRC of the named subcontractors must be provided with the bid, along with the BRC of the contractor. When work on the contract begins, all unnamed subcontractors, suppliers and “sub-subcontractors” through every tier of the project, must provide their BRC’s to the contractor or other subcontractor that hired them. Subcontractors and sub-subcontractors through every tier must retain in their files, copies of the BRC’s received from their subcontractors and suppliers.  
      
     
     Q: If a contracting unit requires a contractor to list the name of his subs in the bid specifications, and the subs to be listed are in addition to the named subs under N.J.S.A. 40A;11-16, must the contractor provide a BRC for those subs at the time of the bid opening? 
     A: Yes, if the contracting unit requires the contractor to list all their subs in the bid, then the BRC must be provided for each sub at the time of the bid submission.  
      
     
     Q: If a vendor is submitting a bid to a local contracting agency for the lease-purchase of a vehicle, must a BRC be submitted for the vendor and the leasing company (if known) at the time of the receipt of bids? 
     A: Yes.  The requirement to have a BRC should be part of the specifications.  Under the law, the initial vendor has the responsibility to obtain certifications from its subcontractors and, in this particular case; the leasing company is a subcontractor to the initial sales organization and the leasing company knows it is entering into a relationship with a contracting agency. 

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  8. Special Contracting Circumsta
      Q: If a contracting agency issues a contract to a business awarded a state or local cooperative purchasing contract, must the business submit proof of registration? 
     A: No. Contracts issued under a state or local cooperative purchasing contract can be issued without the contracting agency obtaining proof of registration. The lead agency awarding the contract must obtain the proof, and the contract document issued by the contracting agency must include the lead agency’s cooperative contracting reference number.  
      
     Q: If a contracting agency enters into a contract with a federal GSA vendor to purchase reprographic equipment and services, must the vendor provide proof of registration? 
     A: No. GSA vendors that sell reprographic equipment and services have already registered their BRC with the State Division of Purchase and Property as part of their state contract requirements. A contracting agency does not need to require the vendor to submit a BRC.  
      
     
     Q: Does registration also apply to professional services contracts (attorneys, engineers, architects, etc.)? 
     A: Yes it does. A business is any organization that conducts a commercial activity for which it receives payment from a contracting agency. Individuals that are awarded contracts over the 15% bid threshold and receive IRS Form 1099 also have to register.  
      
     Q: Does the BRC law apply to real-estate tax overpayments, tax lien buyers, and tax title lien redemptions? 
     A: No. These activities do not involve entering into a contract for the purchase of goods or services from a business.  
      
     
     Q: What are the BRC requirements when buying by auction or private sale? 
     A: If the auctioneer is a business engaged in auctions and will receive payment from the buyer, the contracting agency must obtain proof of business registration from the auctioneer in advance of the auction.

    If an auction is privately run (i.e., by the seller) who is not in the business of selling the goods (i.e., a private sale), then proof of registration is not needed.

    If the seller through an auction is a business and payment is made to the business (not the auctioneer), proof of registration is required from the seller prior to the sale being consummated.

    The general principle is that if the seller (person who receives payment from the contracting agency) is in the business of selling the item being purchased, proof is required.  
      
     Q: Does a contracting agency that administers a housing voucher program (i.e., Section 8 program) have to obtain proof of registration from landlords that receive payment? 
     A: No. The Division of Taxation has determined that Section 8 payments are not contracts for goods or services and thus not subject to BRC requirements.  
      
     
     Q: Are payments to businesses hired by homeowners and paid by a contracting agency under housing rehabilitation grant programs covered under the law? 
     A: No, The Division of Taxation has determined that programs involving contractors chosen by homeowners to make improvements that are then paid for by the contracting agency are not contracts of the contracting agency, and thus not subject to BRC requirements.  
      
     
     Q: Is proof of registration needed if a contracting agency has a contract with another contracting agency, joint insurance fund (JIF), interlocal service agreement, or non-profit corporation? 
     A: No. The law does not pertain to contracts with non-profit organizations and other contracting agencies. However a JIF or an interlocal service lead agency must comply with the law for any businesses with which it contracts.  
      
     Q: Does a contracting agency need to receive proof of registration from State regulated or commonly used businesses like insurance companies, utility companies (natural gas, water, electricity), regulated telephone service, or overnight delivery companies? 
     A: Yes, Proof of registration must be presented before award of contract and or payments can be made. There are no exceptions based on type of business (other than non-profits or other contracting agencies). If a formal bid is required, a BRC must be submitted with the bid.  
      
     
     Q: Does a contracting agency that reimburses condominium complexes for snow removal services (Municipal Service Act) and multi-family dwellings for solid waste collection and disposal services have to obtain proof of registration from the apartment/condominium associations? 
     A: No. The Division of Taxation has determined that reimbursements to apartment/condominium complexes are not contracts for goods or services and thus not subject to BRC requirements.  
      
     
     Q: Does a contract paid from school student activity funds require a BRC? 
     A: If only student funds are involved, a BRC is not required. If there is any contribution of public funds, a BRC is required. This is a special situation, similar to that of when student activity funds are covered under the Public School Contracts Law. If the Public School Contracts Law covers the contract award, a BRC is required. 
     
       
     Q: Are developers that engage in developer agreements or making escrow deposits required to post a BRC? 
     A: No. The agency is not purchasing goods and services from the developer, making a BRC unnecessary. Funds received from developers are held in escrow for development related costs.
      
     Q: If a contracting agency wishes to extend a contract with a vendor pursuant to N.J.S.A. 40A:11-15 or N.J.S.A. 18A:18A-42, must the vendor provide proof of a BRC before the contract extension can be executed? 
     A: Yes. Before the contracting agency can enter into a new contract with the vendor to extend the existing contract for one or two years.  
      
     
     Q: If a contracting agency pays an individual for services rendered on a voucher, and the source of funding is from a grant, must proof of registration still be submitted? 
     A: Yes. The source of payment is irrelevant. If a contracting agency enters into a contract with an individual and the contract amount will exceed 15% of the contracting agency’s bid threshold, then the individual must submit a BRC.  
      
     
     Q: Does a contracting agency that provides a grant to a private developer to redevelop a piece of private property need to obtain a BRC? 
     A: No, a BRC is not required in that instance.  However, if the contracting agency enters into a contract with a private developer to redevelop a piece of public property, then a BRC is required from that private developer.  
      
     
     Q: A contracting agency enters into a contract to rent/lease office space for public use (various public programs, outreach, etc…) from a private landlord. Other services are provided in the contract, i.e., cleaning and utility services as part of the lease/rent agreement. Does the landlord need to provide proof of registration for all services or just the rent/lease agreement? 
     A: If the subcontractor knows the tenant is a contracting agency, the landlord must provide proof of a BRC before the rent/lease agreement can be entered into.  With regards to the additional services in the contract, if the landlord is providing the cleaning and utility services, then an additional BRC is not needed.
    However, if the landlord hires private sub(s) to provide the cleaning and utility services, and the sub(s) know they are working for a contracting agency the sub(s) must provide proof of a BRC.  
      
     
     Q: Does a County’s payments for goods and services rendered to private eligible parties by funeral director and cemeteries require the submission of a BRC? 
     A: The Divisions of Taxation, Revenue and Local Government Services (Department of Community Affairs), have taken the position that where the agency is providing payment to a funeral home or cemetery for personal funeral related services, no BRC is required.  
      
     
     Q: Is the American Society of Composers, Authors and Publishers (ASCAP) or Broadcast Music Incorporated (BMI) required to submit a BRC as a condition of entering into a public agency contract for providing a public performance authorization? 
     A: The Division of Local Government Services and the Division of Taxation have concluded that ASCAP and BMI are not required to submit a BRC to a public agency in the State as part of entering into a contract for public performance authorization from ASCAP.  
      
     
     Q: Are Social Service agencies required to have vendors submit BRC’s for the provision of certain programs collectively referred to as housing and Caregiver Directed Pilot programs? 
     A: When a public agency serves as an intermediary, makes payments for or on behalf of aid recipients, does not select the vendors, and is not the recipient of the services, a BRC is not required.  Click here for program details. 

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  9. State Agency Contact and Refe
     Q: Where can I get further information?
     
     A: Division of Revenue
    Client Registration Bureau
    PO Box 252
    Trenton NJ 08646-0252
    BRC Information:  609-292-1730
    Business corporation filing information:  609-292-9292
     

    Division of Taxation, Regulatory Services Branch: 609-292-5995
     

    Division of Local Government Services: 609-292-7842
     

    E-mail questions regarding the BRC registration to the Division of Revenue: http://www.nj.gov/treasury/revenue/revcontact.html 

    E-mail questions regarding BRC compliance to the Division of Taxation:
    mailto:taxation@tax.state.nj.us
     
    Division of Local Government Services Procurement Website:
    /dca/divisions/dlgs/programs/lpcl.html
     
    Business Registration Certification On-line Application:
    https://www.state.nj.us/treasury/revenue/dcr/reg/sos_dcrnew01.prod.htm

    Certification and Registration of Individuals:
    /dca/divisions/dlgs/programs/lpcl_docs/nj-reg-a.pdf 
     
    Obtaining an online printout of an existing BRC:

    https://www1.state.nj.us/TYTR_BRC/jsp/BRCLoginJsp.jsp

    Division of Revenue – Business Registration Certificate:

    www.nj.gov/treasury/revenue/busregcert.htm

    Division of Taxation Instructions:
    /dca/divisions/dlgs/programs/lpcl_docs/bus_reg_instruc_4.doc

    Local Finance Notice LFN 2004-17:
    /dca/divisions/dlgs/lfns/04/2004-17.doc 

    Local Finance Notice LFN 2004-24:     
    /dca/divisions/dlgs/lfns/04/2004-24.doc 

    Local Finance Notice LFN 2005-12:     
    /dca/divisions/dlgs/lfns/05/2005-12.doc 

    Registering A Business with the New Jersey Department of the Treasury
    /dca/divisions/dlgs/programs/lpcl_docs/reg_&_proof.doc 

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