New Jersey makes you register, then offers a way out of the ongoing paperwork.

The Bottom Line for New Jersey eBay Sellers

An LLC doesn't change what New Jersey requires of an eBay seller. It changes who's on the hook for the registration once that requirement applies. New Jersey counts your marketplace-facilitated sales toward the same threshold it uses for direct sales, so a seller selling entirely on eBay can still end up over the threshold in the state's own terms. Unlike some neighbors, though, New Jersey then offers a specific route out of ongoing filing: a registered seller whose sales are entirely marketplace-facilitated can request non-reporting status, because the facilitator is already collecting and remitting on everything.

The Division of Taxation's own Remote Sellers notice contemplates exactly this scenario, a remote seller who sells solely through one or more marketplaces can still be over the economic threshold, which is only possible because facilitated sales count toward it. The same notice then states that such a seller must register, but may request to be placed on a non-reporting basis for Sales Tax, a specific administrative path New Jersey built for a seller whose collection is already fully handled elsewhere. That's a real, distinct answer from a state that simply exempts marketplace-only sellers outright, and from one that requires ongoing returns regardless.

Whether you need your own New Jersey registration depends on the rest of your business: A remote seller whose only New Jersey sales are through one or more marketplaces must still register (though it may then request non-reporting status) once its aggregate New Jersey sales -- counting both marketplace and direct sales -- exceed the $100,000/200-transaction economic-nexus threshold; a seller under that threshold is not required to register at all.. Your eBay sales count toward New Jersey's $100,000 or 200 transactions threshold, so marketplace volume alone can push you over it. New Jersey sets a $1,000 reporting figure of its own, against the federal $20,000 and 200 transactions. It comes from New Jersey's general reporting law rather than a 1099-K rule, so it does not by itself mean eBay will send you a form at that amount.

eBay Collects New Jersey Sales Tax. What Is Still Yours?

Whether you need your own New Jersey registration depends on the rest of your business: A remote seller whose only New Jersey sales are through one or more marketplaces must still register (though it may then request non-reporting status) once its aggregate New Jersey sales -- counting both marketplace and direct sales -- exceed the $100,000/200-transaction economic-nexus threshold; a seller under that threshold is not required to register at all..

New Jersey ties registration to your combined sales total, direct sales plus everything eBay facilitates, rather than to whether you personally do any collecting. Cross that combined threshold and the state's guidance is direct: you must register, even if every dollar of it ran through a marketplace that's already collecting and remitting on your behalf. What softens that's the non-reporting request: once registered, a marketplace-only seller can apply to be relieved of the ongoing return-filing burden, since the substantive tax collection is already happening at the facilitator level. Registration itself, though, isn't optional once you're over the line.

Do Your eBay Sales Count Toward New Jersey's Nexus Test?

Your eBay sales count toward New Jersey's $100,000 or 200 transactions threshold, so marketplace volume alone can push you over it.

New Jersey's threshold counts direct and marketplace-facilitated sales together, the same combined approach several neighboring states in this cluster use. What's worth tracking specifically is that a seller can be over the threshold through eBay activity alone, with zero direct New Jersey sales, the state's own guidance contemplates that exact scenario for a marketplace-only seller. Watch your combined total from early on, since it's the trigger for the registration step above regardless of how the sales break down between channels.

New Jersey's 1099-K Threshold

New Jersey sets a $1,000 reporting figure of its own, against the federal $20,000 and 200 transactions. It comes from New Jersey's general reporting law rather than a 1099-K rule, so it does not by itself mean eBay will send you a form at that amount.

New Jersey's $1,000 figure comes from a general state law requiring businesses to send New Jersey copies of various payment reports, not a rule written specifically for eBay-style 1099-K reporting. That law governs filing with the state; it does not by itself mean eBay will issue you a 1099-K once your sales reach $1,000.

New Jersey does layer a state-specific dollar figure onto general information-return filing, but it comes from a broad statute covering many kinds of business payments, not a rule written specifically around 1099-K or eBay-style marketplace reporting, the state's own current guidance reaches Form 1099-K only by folding it into a catch-all category, not by naming it directly, and the duty it describes is about businesses sending New Jersey copies of reports, not a promise that eBay will issue you a form once you cross that particular figure. Treat New Jersey's general reporting statute and the actual 1099-K you might get from eBay as two different things governed by two different tests, and reconcile whatever form does arrive against your fees, refunds, and cost of goods before assuming the gross number is what you owe.

Buying Inventory to Resell in New Jersey

New Jersey accepts a resale certificate issued by another state, so you can buy inventory for resale without registering here first.

New Jersey has a dedicated resale certificate form built specifically for out-of-state sellers who are not registered in New Jersey.

New Jersey built a resale certificate specifically for sellers who aren't registered in the state. Its form is titled for use only by out-of-state sellers not required to register in New Jersey, and its purchaser fields ask for your state of registration and out-of-state registration number rather than a New Jersey ID. A New Jersey wholesaler working from that form has a built-in path to accept your out-of-state paperwork without pushing back. Secondhand-goods licensing in New Jersey is a genuinely open question this page can't resolve, the two obvious candidate statutes turned out to be narrow carve-outs for jewelry and precious metals and for cellphones specifically, and the broader municipal-licensing statute that would likely govern general resale couldn't be confirmed from a source worth trusting, so treat this as unconfirmed rather than settled either way.

We could not confirm New Jersey's second-hand dealer licensing. Confirmed the two obvious carve-out candidates do NOT amount to a general statewide secondhand-dealer license: N.J.S.A. 2C:21-36 covers only secondhand/used jewelry and precious-metal dealers (recordkeeping plus a report to local police, not a license), and 2024 bill A4334 covers only secondhand cellular telephones/wireless devices (and is a since-introduced bill, not shown to be enacted, and narrower than general resale in any case). Whether a broader municipal-licensing enabling statute for general secondhand dealers exists (N.J.S.A. 40:52-1 is the most likely candidate, since it is New Jersey's general municipal business-licensing power statute) could not be directly confirmed - every attempt to read its primary text failed.

Setting Up to Sell on eBay from New Jersey

1. Track your combined New Jersey sales across every channel

   New Jersey counts marketplace and direct sales together, so total your eBay volume alongside anything else you sell into the state to know where you stand against the threshold.

2. Form the LLC before registration becomes the operative question

   The entity protects you from liability unrelated to sales-tax registration, and it's simpler to have in place before you're filing paperwork with the state.

3. Register once your combined sales cross the threshold

   New Jersey requires this even for a seller whose sales are entirely marketplace-facilitated. Don't assume eBay's own collection exempts you from the registration step itself.

4. Apply for non-reporting status once registered, if eligible

   A marketplace-only seller can request relief from ongoing return filing since the facilitator already collects. File the request rather than assuming it applies automatically.

5. Confirm secondhand-dealer licensing directly if you resell used goods

   No general statute could be confirmed either way, so get a direct answer from the Division of Taxation rather than guessing.

What We Could Not Confirm for New Jersey

These pages only state what a primary source establishes. For New Jersey we could not confirm the following, so this page does not answer it:

• whether a statewide reseller licence applies

Who to Ask in New Jersey

The New Jersey Division of Taxation handles the combined-threshold calculation, registration, and the non-reporting request process, its Remote Sellers FAQ addresses the marketplace-only scenario directly and is worth reading before you register. The New Jersey Division of Revenue and Enterprise Services is the office that actually files and maintains your LLC. Neither office has a confirmed answer on general secondhand-dealer licensing, so that question is worth raising directly with the Division of Taxation or a New Jersey attorney rather than assuming either a requirement or an exemption.

Sources

• https://www.nj.gov/treasury/taxation/remotesellersfaq.shtml
• https://nj.gov/treasury/taxation/pdf/pubs/sales/tb83.pdf
• https://www.nj.gov/treasury/taxation/remotesellers.shtml
• https://www.nj.gov/treasury/taxation/pdf/pubs/sales/tb83.pdf
• https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf
• https://web.archive.org/web/20200324173539/https://www.nj.gov/treasury/taxation/noticeform1099k.shtml
• https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3nr.pdf
• https://www.nj.gov/treasury/taxation/corp_over.shtml
• https://www.irs.gov/instructions/i1099k

Federal 1099-K threshold: IRC § 6050W(e), as amended by § 70432(a) of the One, Big, Beautiful Bill Act (P.L. 119-21, July 4, 2025). A third-party settlement organization such as eBay must file Form 1099-K only if BOTH tests are met for the calendar year: gross payments exceed $20,000 AND the number of transactions exceeds 200. These are the figures for tax year 2026. There is no forward phase-in: § 70432(a) takes effect "as if included in section 9674 of the American Rescue Plan Act," so the same $20,000 / 200 figures apply retroactively to calendar years after 2021 (tax years 2022 through 2026 alike). The $600 threshold enacted by ARPA § 9674 (P.L. 117-2) was repealed before it operated, and the IRS transition-relief thresholds previously announced for 2024 and 2025 are superseded. A platform may issue a 1099-K below these figures, and a state may set a lower TPSO threshold, in which case a seller can receive a 1099-K without meeting the federal test.. Verified 2026-08-08.