New Jersey . Sales Tax Permit
New Jersey sales tax permit / seller's permit.
If your business sells taxable goods or services in New Jersey, you need a sales tax permit (also called a seller's permit). This guide explains nexus rules, post-Wayfair economic thresholds, the application process, and ongoing filing frequency.
Register for New Jersey sales tax →When you need a New Jersey sales tax permit
New Jersey requires sales tax registration once your business has nexus in the state. Nexus can be:
Physical nexus . office, warehouse, employee, inventory, or affiliate in New Jersey.
Economic nexus (post-Wayfair) . reaching a sales or transaction threshold without any physical presence. Most New Jersey thresholds: $100,000 in sales or 200 transactions in the prior or current calendar year.
Click-through or marketplace nexus . commission-based referrals or marketplace facilitator obligations.