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Division of Taxation

Doing Business in New Jersey

Any person, business entity, or organization doing business in New Jersey must complete a Business Registration Application (NJ-REG) with the New Jersey Division of Revenue and Enterprise Services (DORES). This includes individuals who make occasional sales (flea markets, trade, and craft shows) and nonprofit organizations.

You must complete the NJ-REG at least 15 business days before doing business, or opening an additional place of business in New Jersey. This enables DORES to send you the necessary information to comply with New Jersey tax laws.

Federal Employer Identification Number (FEIN)

All general partnerships and any business with employees must first obtain a Federal Employer Identification Number (FEIN) from the Internal Revenue Service (IRS). You will use your Federal Employer Identification Number (FEIN) or your Social Security number to register with New Jersey. The FEIN is used to identify your business, file returns, and make payments.

Certificate of Formation

Once an FEIN is obtained, for-profit and non-profit corporations, limited partnerships (LP), limited liability partnerships (LLP), and limited liability companies (LLC) must file a certificate of formation or authorization (formed outside of New Jersey) with DORES.

Purchase of Existing Business or Bulk Sale

A bulk sale is a whole or partial sale, transfer, or assignment of an individual or company's business assets outside the ordinary course of business. The purchaser or their attorney must send the Division a Form C-9600 with required documents to protect the buyer from inheriting any of the seller’s tax due to the Division. The Division must receive the form and documents at least ten business days before the sale.

Changing Your Business Registration

Common changes such as filing status, reporting a new mailing address, and ending your tax eligibilities all can be done online through DORES’ website.

A paper Form REG-C-L is required for registering a new location for an existing business, and for the purchase or sale of a business showing new ownership.



Last Updated: Wednesday, 02/21/24