to top

Division of Taxation

Bulk Sales Unit

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:

  • Tangible property such as inventory or materials;
  • Real property (land, buildings etc.); and
  • Intangible assets, such as goodwill.

Assets not subject to bulk sale include:

  • Retail sales to customers;
  • Any sales made in the ordinary course of business; and
  • Any single or two family residential unit owned by an individual, estate, or trust including any combination of or multiples of individuals, estates and trusts. Regardless if the described single/two family residential unit(s) were used for rental or home office purposes (this does not include commercial property if it is attached to the residential unit(s)).

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:
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

Last Updated: Monday, 09/20/21