Do I need a sales tax permit in New Jersey?

Every person required to collect New Jersey sales tax must file a certificate of registration with the Division of Taxation at least 15 business days before starting business or opening a new place of business in New Jersey. New Jersey calls the registration a New Jersey Certificate of Authority. For a seller outside New Jersey, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the current or prior calendar year. New Jersey's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · New Jersey

How to Get a New Jersey Certificate of Authority

The short answer. In New Jersey, the registration a business must hold before it makes sales subject to New Jersey sales tax is a New Jersey Certificate of Authority, issued by the New Jersey Division of Taxation. New Jersey charges no fee for the Certificate of Authority.

New Jersey Certificate of Authority at a Glance

What New Jersey calls it	New Jersey Certificate of Authority
Issued by	New Jersey Division of Taxation
How to apply	Not confirmed
Fee	Free
Security deposit or bond	Not confirmed
Expires	Not confirmed
Several locations	Depends (see Locations)
Local sales tax	Not confirmed
Threshold for sellers outside the state	$100,000 in sales or 200 separate transactions

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a New Jersey Certificate of Authority

Every person required to collect New Jersey sales tax must file a certificate of registration with the Division of Taxation at least 15 business days before starting business or opening a new place of business in New Jersey.

For a seller outside New Jersey, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the current or prior calendar year. New Jersey's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the New Jersey Division of Taxation. Go to New Jersey's registration page.

New Jersey requires your registration to be displayed at the place of business.

What It Costs

New Jersey charges no fee for the Certificate of Authority.

We have not confirmed whether New Jersey can require security, such as a deposit or bond; check with the New Jersey Division of Taxation.

Does It Expire?

We have not confirmed whether the Certificate of Authority expires; check with the New Jersey Division of Taxation.

More Than One Location

You receive one Certificate of Authority plus a duplicate for each additional place of business, and each names the location it covers. The Division's guidance says to file a new registration application before opening an additional location.

Local Sales Taxes in New Jersey

We have not confirmed whether any local sales tax in New Jersey needs its own registration; check with the New Jersey Division of Taxation.

More for New Jersey Businesses

New Jersey resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
New Jersey LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in New Jersey, for selling only through a marketplace.

Frequently Asked Questions

: Every person required to collect New Jersey sales tax must file a certificate of registration with the Division of Taxation at least 15 business days before starting business or opening a new place of business in New Jersey. New Jersey calls the registration a New Jersey Certificate of Authority. For a seller outside New Jersey, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the current or prior calendar year. New Jersey's own rule sets which sales count toward it and when registration must follow.
: New Jersey charges no fee for the Certificate of Authority. We have not confirmed whether New Jersey can require security, such as a deposit or bond; check with the New Jersey Division of Taxation.
: We have not confirmed whether the Certificate of Authority expires; check with the New Jersey Division of Taxation.
: You receive one Certificate of Authority plus a duplicate for each additional place of business, and each names the location it covers. The Division's guidance says to file a new registration application before opening an additional location.
: We have not confirmed whether any local sales tax in New Jersey needs its own registration; check with the New Jersey Division of Taxation.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified New Jersey sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

lis.njleg.state.nj.us/nxt/gateway.dll?f=templates&fn=default.htm&vid=Publish:10.1048/EnuN.J.S.A. 54:32B-15, Certificate of registration; streamlined methods (N.J. Legislative Statutes)
pub.njleg.gov/bills/2018/PL18/132_.HTMP.L.2018, c.132, s.1 (C.54:32B-3.5), remote seller economic threshold
nj.gov/treasury/taxation/remotesellers.shtmlNJ Division of Taxation: Remote Sellers
nj.gov/treasury/taxation/informationforvendors.shtmlNJ Division of Taxation: Information For Vendors
nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdfNJ Division of Taxation: New Jersey Sales Tax Guide, Tax Topic Bulletin S&U-4 (Rev. 07/22)
nj.gov/treasury/taxation/documents/pdf/guides/Starting-a-Business-in-New-Jersey.pdfNJ Division of Taxation: New Jersey Tax Guide, Starting a Business in New Jersey
nj.gov/treasury/revenue/gettingregistered.shtmlNJ Division of Revenue and Enterprise Services: Getting Registered

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.