Sales Tax Obligations
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Sales tax must be collected from every retail sale unless specifically exempted by the New Jersey Sales and Use Tax Act. In New Jersey, most items and most services are taxable. However, taxable items and services may be purchased free of tax under certain conditions. The State of New Jersey issues a number of exemption certificates, which allow qualified persons and businesses to purchase certain merchandise and services tax-free.
Publication S&U-4, New Jersey Sales Tax Guide, provides further information on sales tax and includes extensive listings of taxable and exempt items and services. As a vendor of taxable goods or services, you are required to be registered with the State of New Jersey and to display your Certificate of Authority for Sales Tax, Form CA-1, at your business location. This is your permit to collect sales tax and to use sales tax exemption certificates. If you are opening a new business, you will need to register before you receive your CA-1. You can being your registration process here. If you have an existing, registered business, click the link below to add Sales Tax eligibility to your business account and obtain your CA-1. You may also drop Sales Tax eligibility from your business registration records if you are no longer subject to the tax by clicking on this link. Add/Drop Sales Tax to/from my current tax registration record To file/pay Sales Tax, click on the applicable link below: File/Pay Sales Tax Online File an amended quarterly Sales Tax return |
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