A bulk sale is the sale, transfer, or assignment of an individual or company's business asset(s). This can be in whole or in part. To collect the proper taxes, the purchaser must notify the Division anytime there is a bulk sale. Assets subject to bulk sale may include:
Assets not subject to bulk sale include:
Reporting a Bulk Sale
Complete Form C-9600 and submit with a copy of the contract at least 10 business days before the closing date. You must submit the documents by registered/certified mail or overnight mail service.
Contact Us
By Email: bulksale@treas.nj.gov
By Mail:
New Jersey Division of Taxation
Bulk Sales Unit
PO Box 245
Trenton, NJ 08695-0245
Mailing address for overnight mail, Fed-Ex, or UPS
New Jersey Division of Taxation
Bulk Sales Unit
3 John Fitch Way
Trenton, NJ 08611
For more information: Bulk Sales FAQ