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Division of Taxation

Field Investigations

Field Investigations conducts tax collection and enforcement work for the Division.
  • This group is involved in all aspects of tax compliance, including:
  • Initial contact with a new business;
  • Seizure and sale of business assets;
  • In person visits to businesses and individuals homes

Field Investigators routinely canvass events. The purpose of a canvass is to educate sellers and taxpayers. Topics generally discussed are:

  • Registration requirements;
  • Filing requirements; and
  • Licensing issues.
There are two types of Canvassing:
1) Organized Event Canvassing includes: 2) Business Districts Canvassing includes:
  • Malls;
  • Outlet Centers;
  • Brick & Mortar Businesses;
  • Marinas;
  • Airports.
If your business is canvassed, the investigator will ask to see your Certificate of Authority (CA-1) to do business in the State. You must publicly display this certificate at all times. This includes any event you attend, and your permanent place of business.

Collection & Enforcement Actions

Collection and Enforcement could take any of the following actions against you if you have a tax debt:

  • Bank levy;
  • Account receivable or rent levies;
  • License suspension (professional or other state-issued business licenses);
  • Motor Vehicle registration suspension;
  • Asset seizure;
  • Business seizure;
  • Auction of property.
Special Investigation Projects
This unit focuses on unregistered out-of-State taxpayers and those businesses or individuals underreporting or participating in the “underground” economy.

They work in cooperation with the New Jersey State Police, U.S. Customs, Motor Vehicle Commission and local law enforcement.

Projects include:

  • Vehicle stops at weigh stations;
  • Construction sites;
  • Warehouses;
  • Entertainment Venues;
  • Purchases of Boats not reported to the State of New Jersey for Sales Tax purposes.

Investigators visit locations and determine if a business has nexus with the State. NEXUS is any business activity or presence within the State that requires an out of state company to register, collect and/or send in taxes.
Investigators make on the spot determinations concerning:

  • Tax liabilities for out of State vendors and trucking companies with nexus;
  • Construction sites assessing Use Tax on items in which Sales Tax is not paid but due;
  • Warehouses to determine if out of State companies are creating nexus by storing merchandise;
  • Entertainment venues to verify the individuals/groups performing are paying their share of both Corporation and personal income taxes.
For more information on Special Investigation Projects:
General Promoter and Vendor Information
Event Promoter Responsibilities
Event Vendor Responsibilities
Boat Program FAQs
Television and Film Industry Information

What if an Investigator visits my business or home?

How to respond to field visit:

  • Ask to see the investigator’s State-issued ID to confirm his/her identity;
  • Provide all requested information to the investigator;
  • Discuss all payment options, including payment in full and/or installment payments;
  • Complete and sign Taxpayer Representative Form if you would like someone other than yourself to act on your behalf;
  • Obtain contact information from the Investigator such as address, telephone number and e-mail address for any future information or requests you may have. This information is located on the investigator’s business card.

Last Updated: Friday, 09/24/21