Free Nj Reg Form in PDF

The NJ Reg form is vital for individuals looking to establish or amend a business in New Jersey. This comprehensive application is a requirement for registration with the State's Division of Revenue and Enterprise Services and covers an array of details, including business type, ownership, and operational specifics. For individuals aiming to smoothly navigate their business's legal obligations, completing this form thoroughly is the first crucial step.

To ensure your business complies with New Jersey's regulations, click the button below to fill out the NJ Reg form accurately.

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In the bustling business landscape of New Jersey, the NJ-REG form emerges as a critical starting point for entities stepping into the formal economic arena. This comprehensive application, issued by the State of New Jersey’s Division of Revenue and Enterprise Services, serves a multitude of purposes—facilitating the birth of new businesses, accommodating the relocation of existing ones, amending business information, and supporting the expansion of business operations to additional locations. With no associated filing fee, the NJ-REG stands as a gateway for business entities, including but not limited to corporations, sole proprietors, partnerships, and LLCs, to register and legitimize their operations within New Jersey. From specifying the nature of your filing—whether for a brand-new venture, an amendment, or an expansion—to detailing your business entity's structure, ownership details, and the expected operational specifics (like seasonal operations and New Jersey business codes), this form covers it all. Moreover, it delves into employer obligations, sales tax collection intentions, and industry-specific licensing requirements, illustrating the state's comprehensive approach to business regulation. Crucially, filling out this form accurately is the first major step toward compliance with state laws, enabling businesses to embark on their journeys legally equipped and recognized by the state government.

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TABLE OF CONTENTS

Introduction ...………………………………………………………………………………………….…………... 1

Taxes of the State of New Jersey ………………………………………………………………………….……….

Instructions for Business Registration Application (NJ-REG) ….……………….…………………………….….. 6

Business Registration Application (NJ-REG) ……………………….……………………………….……..……... 10

Instructions for Business Entity Public Record Filing …………………………………………………….………. 14

Business Entity Public Record Filing Application ……………………………………………………….………... 16

Business Charter Amendments and Commonly Used Websites ..…………………………………………...…….. 18

Instructions for Certificate of Conversion/Domestication (CD-100) …...……………………………...……...…... 19

Certificate of Conversion/Domestication (CD-100) …...………………………………...………………………... 21

Instructions for Certificate of Conversion (CD-101) ……………….…...…………………………..…...………... 23

Certificate of Conversion (CD-101) ……………….…...……………...…………………………………………... 24

Instructions for Registration of Alternate Name (C-150G) ………………………………………………...…........ 25

Registration of Alternate Name Application (C-150G) .………………………………………….……...………... 26

Instructions for New Hire Reporting ………..………………………………………………………….………..... 27

Instructions for Business Change and Amendment Form (REG-C-L and REG-C-EA) ………….……………….. 28

Request for Change of Registration Information Application (REG-C-L) ……………………………...…………. 30

Business Entity Amendment Filing (REG-C-EA) .……………………………………………….……………….. 31

New Jersey S Status Application and Instructions (CBT-2553) ……………………………..……..…...……….... 32

Instructions for New Jersey S Corporation Certification (CBT-2553 Cert) …………..……...……………..……... 34

New Jersey S Corporation Certification Application (CBT-2553 Cert) ………………...…………………….......... 35

Table A – New Jersey Business Codes …………………………...………………………………………………..

Table B – New Jersey County/Municipality Codes ……………………………………...………………………...

Table C – NAICS Codes ………………………………………...…………………………………………………

INTRODUCTION

BUSINESS REGISTRATION FORMS AND INFORMATION

This packet contains information and forms you will need to register your business with the Division of Revenue and

Enterprise Services (DORES). By completing and filing a Business Registration Application (NJ-REG), a business will be

registered for applicable taxes and related liabilities that are administered by the Department of Labor and Workforce

Development and Division of Taxation. Businesses may register online or may submit form NJ-REG and if applicable, the

Public Records Filing for New Business Entity. After registering, businesses will receive the forms, returns, instructions

and other information required for on-going compliance with New Jersey State taxes. If you are registering for the first time,

and you have employees you need to complete the State of New Jersey New Hire Reporting Form (see page 27 for

instructions).

Applicants who are registering as Sole Proprietors or Partnerships may file online at

https://www.njportal.com/DOR/BusinessRegistration or may file pages 10-12, form NJ-REG. Applicants who are registering

a new business entity (Limited Liability Company, Limited Partnership, Limited Liability Partnership, or a Corporation), and

who have already formed a new business with our Commercial Recording/Corporate Filing Unit, may file online at

https://www.njportal.com/DOR/BusinessRegistration or may file pages 10-12, form NJ-REG. There is no need to complete

pages 16-17 of this package if you have successfully filed with Commercial Recording. Applicants who are registering as a

new Business Entity (Limited Liability Company, Limited Partnership, Limited Liability Partnership, or a Corporation) may

file online at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome or may complete the Public Records

Filing for New Business Entity pages 16-17 in addition to pages 10-12. Please note that the Public Records Filing should

be submitted prior to the completion of form NJ-REG, but form NJ-REG must be submitted within 60 days of filing the new

business entity.

Sales Tax? If you will be collecting Sales Tax, you must submit your NJ-REG at least fifteen days prior to the date of your

first sale, remitting use tax, or using NJ exemption certificates. You will receive a Certificate of Authority for sales tax

indicating the 12-digit identification number assigned to your business.

Federal Identification Number? All corporations and businesses with employees must have a Federal Employer

Identification Number (FEIN). You must apply for your FEIN after you have formed your business entity. Contact the

Internal Revenue Service at 1-800-829-1040 or https://www.irs.gov/businesses/small-businesses-self-employed/get-an-

employer-identification-number.

Questions? Please contact the DORES’ Customer Service Center at 609-292-9292 if you have questions regarding the filing

of the Business Re

istration A

lication or the Public Records Filin

for New Business Entit

Revised 03/2026

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REG-3

(03/2026)

AXES OF THE

TATE OF

ERSEY

The following outline provides basic information regarding taxes imposed by the State of New Jersey

and administered by the Division of Taxation and the Division of Revenue and Enterprise Services (DORES)

that a new business may be responsible for collecting and paying.

NEW JERSEY GROSS INCOME TAX (N.J.S.A. 54A:1-1 et seq.)

Personal income tax is imposed on the New Jersey taxable income

of resident and nonresident individuals, estates and trusts for taxable years

ending on or after July 1, 1976. Residents are subject to tax on all income,

regardless of where it was earned, while nonresidents are only subject to

tax on income derived from sources within New Jersey.

The withholding requirements apply to every New Jersey employer

making payment of taxable wages. For New Jersey Gross Income Tax

purposes, the term “employer” includes organizations that may be exempt

from Federal income tax or New Jersey Corporation Business Tax, such

as religious organizations and governmental agencies.

Generally, anything regarded as “wages” for Federal withholding

purposes is subject to withholding for the New Jersey Income Tax. Every

taxpayer is required to file a quarterly return of tax withheld (NJ-927) for

each calendar quarter. Some taxpayers are also required to file a monthly

remittance (NJ-500). Taxpayers classified as “weekly payers” must remit

payment of withholdings by means of Electronic Funds Transfer (EFT)

on the Wednesday of the week following the week in which the taxes were

withheld. Taxpayers not classified as weekly payers must remit the tax

withheld with their withholding return either monthly or quarterly,

depending on the amount of withholding liability.

RECIPROCAL AGREEMENT (NJ & PA Residents Only)

Under the Reciprocal Tax Agreement, the compensation derived by

residents of either state (New Jersey or Pennsylvania) will be subject to

income tax only in the state of residence including compensation income

derived from sources within the other state.

Compensation that is limited to the provisions of the Reciprocal

Agreement means salaries, wages, tips, fees, commissions, bonuses and

other remuneration received for services rendered. Businesses or

professional income earned by a resident of either state is not covered by

the Reciprocal Agreement and is subject to the income tax of the state in

which it is earned.

UNEMPLOYMENT & DISABILITY TAXES – If you are employing,

or expect to employ, one or more persons, you should notify DORES so

that a determination can be made as to whether or not you are subject to

the law. Under the law (N.J.S.A. 43:21-19(h1) et seq.) it is your

responsibility to make the fact known.

DETERMINATION OF LIABILITY – If you start a business and

employ one or more individuals and pay wages of $1,000 or more in a

calendar year, you may be subject to the law.

If you acquire the organization, trade or business, or substantially all

the assets of an employing unit which is already subject to the law, you

immediately become a subject employer.

If you are subject to the provisions of the Federal Unemployment

Tax Act (FUTA), you automatically become subject under the law, unless

the services performed are specifically excluded under the New Jersey

law. An employing unit is generally subject to FUTA if it had covered

employment during some portion of a day in 20 different calendar weeks

within the calendar year or had a quarterly payroll of $1,500 or more.

Note: Agricultural Employers – You are liable for contributions on

wages paid to agricultural employees if:

1. You were already a registered employer, or

2. Not registered, you were or became subject to the law, having

paid wages of $1,000 or more in a calendar year to one or more

workers for services performed in a non-agricultural business

operation, or

3. You acquired the organization, trade or business, or

substantially all the assets of an employing unit already subject

to the law, or

4. You are subject to the Federal Unemployment Tax Act, or

5. Not subject under the above provisions, you:

a. Paid gross cash remuneration of $20,000 or more to

individuals employed in agricultural labor during any

calendar quarter, or

Employed ten or more individuals in agricultural labor,

regardless of whether they were employed at the same

moment of time, for some portion of a day in each of 20

different calendar weeks, whether or not such weeks were

consecutive.

SPECIAL EMPLOYERS – Under certain circumstances, a crew leader

who provides a crew to an agricultural employer, can be considered the

employer of the crew for unemployment tax purposes. The agreement

between the crew leader and entity must comply with all Federal and State

regulations and the crew leader must be registered under the New Jersey

Crew Leader Registration Act. For further information contact any

Regional Office.

DOMESTIC EMPLOYERS – In order for you to become subject to the

law, you must have paid gross cash wages of at least $1,000 to domestic

labor in a calendar quarter.

The State of New Jersey and its political subdivisions are subject to

the law.

WITHHOLDING REQUIREMENT FOR UNREGISTERED,

UNINCORPORATED CONTRACTORS (N.J.S.A. 54A:7-1)

All persons and businesses, other than governmental entities,

homeowners or tenants, maintaining an office or transacting business in

New Jersey and making payments for services to unregistered,

unincorporated contractors – whether residents or nonresidents – must

withhold New Jersey Gross Income Tax at the rate of 7% of the amount

paid. More information on the Withholding Requirement for Contractor

Services is available on the Division of Taxation's website at:

https://www.nj.gov/treasury/taxation/noticegit.shtml.

SET OFF OF INDIVIDUAL LIABILITY (N.J.S.A. 54A:9-7 et seq.)

Public Laws of 1981, Chapter 239, provides the authority for the

New Jersey Department of Treasury to apply or cause to be applied any

monies due a taxpayer as a Gross Income Tax refund or Homestead

Property Tax Rebate, or both, if necessary, toward satisfaction of any

indebtedness that the taxpayer may have outstanding to any agency or

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institution of the New Jersey State Government or the Federal Internal

Revenue Service.

CORPORATION BUSINESS TAX (N.J.S.A. 54:10A-1 et seq.)

The Corporation Business Tax Act imposes a franchise tax for the

privilege of having or exercising a corporate charter, deriving income or

doing business, employing or owning capital or property or maintaining

an office in New Jersey. The tax also applies to foreign corporations

falling into one of the following categories:

• Holds a general Certificate of Authority issued by DORES to

do business in New Jersey, or

• Holds a certificate, license, or other authorization issued by

another New Jersey department or agency authorizing it to

engage in business within New Jersey, or

• Employs or owns capital in New Jersey, or

• Employs or owns property in New Jersey, or

• Maintains an office in New Jersey, or

• Derives receipts from sources in New Jersey, or

• Engages in contacts in New Jersey, or

• Does business in New Jersey.

Returns are required to be filed on or before the 15th day of the fourth

month following the close of the taxpayer's accounting period.

Every corporation must, before commencing to do business in this

State, obtain a Corporate Charter from DORES.

NEW JERSEY S CORPORATIONS

If the entity is an S Corporation pursuant to Section 1361 of the

Federal Internal Revenue Code, include a copy of your federal approval

letter (the letter/notice is denoted as CP261 or 385C by the IRS) either

with form CBT-100S or with form CBT-2553 (the letter is only required

to be submitted once).

See https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb105.pdf for

more information.

NOTICE OF BUSINESS ACTIVITIES REPORTING ACT

(N.J.S.A. 14A:13-14 to 14A:13-23)

Foreign corporations which carry on any activity or own or maintain

any property in this state, unless specifically exempted, must file an

annual Notice of Business Activities Report. No report is necessary if the

foreign corporation has received a Certificate of Authority to do business

in New Jersey or has filed a timely return as required under the

Corporation Business Tax or the Corporation Income Tax Acts.

The failure of a foreign corporation to file a timely report may

prevent the use of the courts in New Jersey for all contracts executed and

all causes of action that arose at any time prior to the end of the last

accounting period for which the corporation failed to file a required timely

report.

CORPORATION BANKING AND FINANCIAL BUSINESS TAX

(N.J.S.A. 54:10A-1 et seq.)

Banking and financial businesses that operate as corporate entities

are subject to the provisions of the New Jersey Corporation Business Tax

Act. For a calendar year operation, a Banking and Financial Corporation

Return (BFC-1) is due on the 15th day of April or the 15th day of the

fourth month after the close of the fiscal year.

SALES AND USE TAX (N.J.S.A. 54:32B-1 et seq.)

Sales tax is imposed on receipts from the retail sale, rental, or use of

tangible personal property or specified digital products; retail sale of

producing, fabricating, processing, installing, maintaining, repairing, and

servicing tangible personal property or specified digital products;

maintaining, servicing, or repairing real property; certain mail processing

services; tattooing, tanning and massage services; investigation and

security services; information services; sales of restaurant meals and

prepared food and beverages; hotel or motel room occupancies and other

transient accommodation rentals (e.g., vacation rentals, houses, rooms, or

similar lodging used on a transient basis); certain admission charges;

certain membership fees; parking charges; storage services; sales of

magazines and periodicals; delivery charges; and telecommunications

services, except as otherwise provided in the Sales and Use Tax Act.

A compensating use tax is also imposed when taxable property and

services are purchased and New Jersey sales tax is either not collected or

is collected at a rate less than New Jersey’s sales tax rate.

The Law exempts certain necessities such as most food sold as

grocery items, prescription drugs and most over-the-counter drugs, most

clothing and footwear, and certain utilities such as water, steam, and fuel.

In addition, there are tax exemptions for certain items and services when

used or consumed under specifically defined conditions or circumstances.

The sales tax is imposed on the consumer; however, anyone required

to collect Sales and Use Tax does so as a trustee on behalf of the State of

New Jersey and may be held personally liable for failure to collect the tax

when required or for failure to file returns and remit any taxes due on a

timely basis.

Businesses must file a quarterly return (Form ST-50) electronically,

and some businesses may also have to file monthly returns (ST-51).

SALEM COUNTY (N.J.S.A. 54:32B-8.45 et seq.)

Certain sales made by businesses located in Salem County are

taxable at a reduced sales tax rate.

To qualify for the rate, the sale must be made from a place of

business regularly operated by the seller for the purpose of making retail

sales at which items are regularly exhibited and offered for retail sale and

which is not utilized primarily for the purpose of catalogue or mail order

sales. Also, merchandise must be ordered or picked up in person by the

purchaser at the place of business in Salem County.

Salem County businesses must file a monthly return (Form ST-450)

electronically.

ATLANTIC CITY LUXURY SALES TAX

(N.J.S.A. 40:48-8.15 et seq.)

A tax is applied to the receipts from specified retail sales within

Atlantic City, including:

• Alcoholic beverages for on-premises consumption;

• Cover, minimum, entertainment or other similar charges

• Hotel or motel room occupancies and other transient

accommodation rentals (e.g., vacation rentals, houses, rooms,

or similar lodging that is used on a transient basis)

• Hiring of rolling chairs, beach chairs or cabanas; and

• Admission charges to any theater, moving picture, pier,

exhibition or place of amusement.

Businesses must file a monthly return (Form ST-250) electronically.

CAPE MAY COUNTY TOURISM SALES TAX

(N.J.S.A. 40:54D-1 et seq.)

The Tourism Improvement and Development District Act authorizes

municipalities in Cape May to require certain businesses to collect an

additional sales tax on predominantly tourism-related retail sales.

Tourism-related retail sales include admission charges to amusements;

cover charges in nightclubs and cabarets; hotel or motel room occupancies

and other transient accommodation rentals (e.g., vacation rentals, houses,

rooms, or similar lodging used on a transient basis); prepared food and

beverages sold in restaurants, or similar establishments or by caterers.

Businesses must file a monthly return (Form ST-350) electronically.

URBAN ENTERPRISE ZONE (N.J.S.A. 52:27H-60 et seq.)

The Urban Enterprise Zone Act authorizes certain tax benefits for

businesses designated as “qualified” by the Department of Commerce and

Economic Development. These tax benefits are covered under the Sales

and Use Tax Act and the Corporation Business Tax Act.

Application can be made with DORES for these benefits only after

the business has been designated as “qualified” by the Department of

Commerce and Economic Development.

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STATE OCCUPANCY FEE AND MUNICIPAL OCCUPANCY

TAX (N.J.S.A. 40:48E-1 et seq.)

There is a State Occupancy Fee imposed on hotel or motel room

occupancies and other transient accommodation rentals (e.g., vacation

rentals, houses, rooms, or similar lodging used on a transient basis) The

State Occupancy Fee is 5% except in the municipalities listed below:

• Newark, Jersey City and Atlantic City – 1%

• Wildwood, Wildwood Crest and North Wildwood – 3.15%

In addition, each municipality may adopt an ordinance imposing a

Municipal Occupancy Tax which can be imposed at a rate of up to 3%.

Businesses must file a monthly return (HM-100) electronically.

ALCOHOLIC BEVERAGE TAX (N.J.S.A. 54:41-1 et seq.)

The Alcoholic Beverage Tax Act imposes taxes on alcoholic

beverages. The Alcoholic Beverage Tax is to be paid by manufacturers,

wholesalers and other persons licensed by the Division of Alcoholic

Beverage Control. Retail licenses are authorized and issued by

municipalities of New Jersey.

CIGARETTE TAX (N.J.S.A. 54:40A-1 et seq.)

A tax is imposed on the sale, use or possession for sale or use within

New Jersey of all cigarettes. License fees are payable by distributors,

wholesalers, manufacturers, retailers and vending machine retailers.

MOTOR FUELS TAX (N.J.S.A. 54:39-101 et seq.)

The motor fuels tax is imposed on fuel used or consumed in New

Jersey. The motor fuels tax is imposed on the consumer, but is

precollected pursuant to the terms of the “Motor Fuels Tax Act” P.L.

2010, c.22 (C.54:39 101et seq.) for the facility and convenience of the

consumer.

Note: Motor Fuels Use Tax (N.J.S.A. 54:39A-101 et seq.) is

administered by the New Jersey Division of Motor Vehicles and imposes

a fuel use tax on certain commercial and omnibus vehicles. This tax is

based on the amount of motor fuels used in their operations within New

Jersey. For further information, contact the New Jersey Division of Motor

Vehicles, 20 S. Montgomery Street, Trenton, New Jersey 08660 or at:

https://www.nj.gov/treasury/taxation/motorfuels.shtml.

INSURANCE PREMIUMS TAX

(N.J.S.A. 54:16-1 et seq., 16A-1 et seq., 54:18A-1 et seq., 54:17-4 et seq.)

Insurance Premiums Tax applies to premiums collected on insurance

risks in this State during the preceding calendar year. The tax applies to

every stock, mutual and assessment insurance company organized or

existing under any general or special law of this State or any other state

or foreign country transacting business in this State.

Taxable premiums of life insurance companies include all gross

contract premiums except premiums for reinsurance and annuity

considerations, less certain specified deductions. Non-life companies

generally are taxed upon gross premiums and assessments except

reinsurance premiums less certain deductions.

An annual premium tax return, reporting the tax liability for the

preceding calendar year, must be filed and the tax paid by March 1 of each

year. The March 1 return must also include a prepayment of the current

year’s tax liability equivalent to 50% of the prior year’s tax liability. An

additional prepayment of the current year’s liability, also equivalent to

50% of the prior year’s tax liability, is due June 1 of each year.

A tax on the premiums for fire insurance written by a company not

organized under the laws of New Jersey must be reported and paid to the

treasurer of a duly incorporated firemen’s relief association in which the

fire insurance risk is located by March 1 of each year, covering the

preceding calendar year. The company must also report these premiums

on the annual premium tax return. A deduction for the amount of tax paid

directly to a firemen’s relief association(s) applicable to the calendar year

covered by the annual premium tax return is allowed.

A tax on the three-year average underwriting profits on ocean marine

insurance is reported to the Commissioner of Insurance by April 1 of each

year.

A tax on premiums charged for surplus lines coverage is collected

from the insured by the surplus lines agent.

Insurance companies may also be subject to retaliatory tax under

certain provisions in the law (N.J.S.A. 17:32-15 and 17B:23-5).

PUBLIC UTILITY FRANCHISE TAX (N.J.S.A. 54:30A-49 et seq.)

The Public Utility Franchise and Gross Receipts Taxes apply to

persons, co-partnerships, associations, and corporations, other than those

specifically exempted, operating as sewerage or water companies or

providing sewerage and water service in the state of New Jersey.

Inquiries concerning this tax should be directed to the Public Utility

Tax Section of the Division of Taxation at 609-633-2576.

SPILL COMPENSATION AND CONTROL TAX

(N.J.S.A. 58:10-23.11 et seq.)

The Spill Compensation and Control Tax is imposed upon the

transfer of petroleum products and other hazardous substances, as

determined by the New Jersey Department of Environmental Protection,

within New Jersey.

The tax is payable by:

a. the operator or owner of the receiving major facility or

vessel on a transfer of a hazardous substance from a major

facility or vessel; or

b. the operator or owner of the transferring New Jersey major

facility on a transfer of a previously untaxed nonpetroleum

hazardous substance to a non-major facility; or

c. the owner of a hazardous substance transferred to a public

storage terminal from a major facility or vessel.

A major facility is a facility with a storage capacity of 200,000

gallons or more for all hazardous substances, including petroleum

products, or a storage capacity of 20,000 gallons or more of nonpetroleum

hazardous substances.

The SCC-5 return is required to be filed on or before the 20th day of

each month for the preceding month’s hazardous substance transfers.

LITTER CONTROL FEE (N.J.S.A. 13:1E-213 through 13:1E-223)

The Clean Communities and Recycling Grant Act, imposes an

annual Litter Control Fee on all gross receipts from wholesale sales and

on all gross receipts from retail sales of litter-generating products sold

within or into New Jersey by each person engaged in business in the State

as a manufacturer, wholesaler, distributor, or retailer of such products.

Any retailer with less than $500,000 in annual retail sales of litter-

generating products or any “eat-in” restaurant (with take-out sales

less than 1/2 of all sales) is excluded from this fee for that calendar

year. Annual returns (LF-5) are required to be filed on or before March

15 of each year.

Litter-generating products are: beer and other malt beverages,

cigarette and tobacco products, cleaning agents and toiletries, distilled

spirits, food for human or pet consumption, glass containers sold as such,

groceries, metal containers sold as such, motor vehicle tires, newsprint

and magazine paper stock, nondrug drugstore sundry products, paper

products and household paper other than roll stock and wood pulp, plastic

or fiber containers made of synthetic material and sold as such, soft drinks

and carbonated waters, and wine.

SANITARY LANDFILL TAXES

All sanitary landfill taxes are reportable on one consolidated Sanitary

Landfill Tax Return (Form SLT-5).

The Consolidated Sanitary Landfill Tax Return (Form SLT-5) must

be filed by the 20th day of the month following that in which tax liability

was first incurred and monthly thereafter.

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LANDFILL CLOSURE AND CONTINGENCY TAX

(N.J.S.A. 13:1E-100 et seq.)

The Landfill Closure and Contingency Tax is levied upon the owner

or operator of every sanitary landfill facility located in New Jersey on all

solid waste accepted for disposal.

The Act also requires the sanitary landfill facility owner or operator

to establish an escrow account, administered by the New Jersey

Department of Environmental Protection, and to deposit into the account

$1.00 per ton of all solid waste accepted for disposal.

SOLID WASTE SERVICES TAX (N.J.S.A. 13:1E-138a)

The Solid Waste Services Tax is levied on the owner or operator of

every sanitary landfill facility in New Jersey on all solid waste accepted

for disposal.

The revenue collected from the Solid Waste Services Tax will be

deposited in the Solid Waste Services Tax fund to be administered by the

New Jersey Department of Environmental Protection.

PETROLEUM PRODUCTS GROSS RECEIPTS TAX

(N.J.S.A. 54:15b-1 et seq.)

The Petroleum Products Gross Receipts Tax imposes a tax on (a) the

gross receipts derived or gallons sold from the first sale of petroleum

products made to points in New Jersey, and (b) the dollar consideration

given or contracted to be given for petroleum products imported or caused

to be imported for use or consumption within New Jersey.

Receipts from (a) the sale of home heating oil and propane gas used

exclusively for residential use, and (b) the sale of petroleum products to

governmental entities and exempt organizations are exempt. This

exemption does not extend to home heating oil and propane gas for

commercial use.

Monthly remittances (PPT-41) and quarterly reconciliation returns

(PPT-40) are required to be filed no later than the 25th day of the month

following the end of the month the tax was collected.

TOBACCO AND NICOTINE PRODUCTS WHOLESALE SALES

AND USE TAX (N.J.S.A. 54:40B-1 et seq.)

The Tobacco Products Wholesale Sales and Use Tax is imposed on

sales of all tobacco and nicotine products (excluding cigarettes as defined

in N.J.S.A. 54:40A-2) by a wholesaler or distributor. Technical

information on the Tobacco and Nicotine Products Tax notice is available

on the Division of Taxation’s website at:

https://www.nj.gov/treasury/taxation/tobacco.shtml.

Distributors and wholesalers who also sell tobacco and nicotine

products at retail or otherwise use the tobacco and nicotine products must

pay a compensating use tax on the wholesale sales price of the products.

Monthly returns (TP-20) are required to be filed no later than the

20th day of the month following the month the tax was collected.

DOMESTIC SECURITY FEE (N.J.S.A. App. A:9-78)

The Domestic Security Fee Act imposes a $5 per day fee on motor

vehicle rental companies for each day or part thereof that a motor vehicle

is rented for the transportation of persons and non-commercial freight, for

a period of not more than 28 days. The fee, which must be designated as

the "Domestic Security Fee" in the rental agreement, is separate from and

in addition to any sales tax imposed on the rental transaction and is not to

be included in the receipts subject to sales tax liability assessed pursuant

to the "Sales and Use Tax Act" P.L.1966, c.30 (C.54:32B-1 et seq.).

The fee must be reported on return form DSF-100 which is filed tele-

phonically or by using an internet based application on the Division of

Taxation website. The quarterly return must be filed whether or not there

are any fees due for the quarter.

For more information, please see Technical Bulletin 47 (R2) at:

https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb47r2.pdf.

NEW JERSEY MOTOR VEHICLE TIRE FEE (N.J.S.A. 54:32F-1)

As of August 1, 2004, a fee of $1.50 per tire is imposed on the retail

sale of new motor vehicle tires, including tires that are a component part

of a motor vehicle that is sold or leased. The Motor Vehicle Tire Fee is

imposed on those transactions that are subject to the New Jersey Sales

Tax Act. Thus, it is not imposed on sales made to federal or state

governmental agencies and entities, qualified exempt organizations; sales

for an exempt use; sales to nonresidents. See the Division of Taxation’s

September 9, 2004 Notice for additional information about the Motor

Vehicle Tire Fee and valid exemptions at:

https://www.nj.gov/treasury/taxation/pdf/mvtirenotice.pdf.

9-1-1 SYSTEM AND EMERGENCY RESPONSE FEE

(N.J.S.A. 52:17C-17 et seq.)

• A $.90 fee is to be charged by:

• Mobile telecommunications companies for each voice grade

access service number as part of mobile telecommunications

service provided to a customer billed by or for the customer's

home service provider and provided to a customer with a place

of primary use in this State, and

• Telephone exchange companies for each telephone voice grade

access service line provided as part of that telephone exchange

service.

The law became effective July 1, 2004 for mobile

telecommunications and August 1, 2004 for PBX Systems.

The fee must be reported on return form ERF-100 which is required

to be filed on or before the 20th day of the month following the close of

the calendar quarter and must be filed by phone. Payments must be made

by electronic check, electronic funds transfer, or credit card.

For more information, please visit the Division of Taxation’s website

at: https://www.nj.gov/treasury/taxation/pdf/911fee.pdf.

SPORTS AND ENTERTAINMENT FACILITY TAX –

MILLVILLE (N.J.S.A. 34:1B-193 et seq.)

Signed into law on January 26, 2007, known as the “Sports and

Entertainment District Urban Revitalization Act” the legislation

authorizes a governing body of an eligible municipality to establish a

sports and entertainment district within that municipality. By city

ordinance, approval was granted for the development of the New Jersey

Motorsports Park (“Motorsports Park”) located in Millville. The act

authorizes the establishment of one or more new local taxes and dedicates

the revenue from some or all of those taxes to financing projects in the

sports and entertainment district. A 2% local tax has been imposed in the

Millville Sports and Entertainment District on receipts from sales

(including rentals) of tangible personal property, prepared food and

beverages, hotel or motel room occupancies and other transient

accommodation rentals (e.g., vacation rentals, houses, rooms, or similar

lodging used on a transient basis) and certain admission charges.

For more information, please see Technical Bulletin 61 at:

https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb61.pdf.

-6-

(03/2026)

BUSINESS REGISTRATION FORM (NJ-REG) INSTRUCTIONS

The Division of Revenue and Enterprise Services (DORES) created this registration process to help you understand all the taxes and responsibilities

that come with starting a new business or applying for a license. This process applies to ALL types of businesses and includes registering for taxes

and employers, as well as setting up new legal business entities like corporations or limited liability companies, whether they are domestic or foreign.

(Public Records Filing, pages 16-17).

All businesses must complete the registration application (NJ-REG, pages 10-12) to comply with New Jersey laws. This applies to every individual,

corporation, or other legal business entity, or unincorporated entity engaged in the conduct or practice of any trade, business, profession, or occupation,

whether full time or part time, within the State of New Jersey. Registration requirements also apply to name holder and dormant corporations, as well

as to owners of tangible personal property used in a business located in New Jersey or leased to another business entity in New Jersey. Nonprofit

"501(c)(3)" or veterans' organizations that need sales tax exemption should complete an REG-1E application; see item “A" below for details.

Persons commencing business or opening additional places of business must register at least 15 business days prior to commencement or opening.

There is no fee for filing NJ-REG; however, as outlined in the instructions, there are fees for filing new business entities.

To submit a Public Records Filing or combined Public Records Filing with NJ-REG, refer to page 14 (Items 2 a, b, c).

IMPORTANT – READ THE FOLLOWING INSTRUCTIONS CAREFULLY BEFORE COMPLETING ANY FORMS. PRINT OR TYPE ALL

INFORMATION. PROVIDE A COMPLETE APPLICATION. FAILURE TO PROPERLY COMPLETE THE APPLICATION MAY DELAY ISSUANCE

OF YOUR CERTIFICATE OF AUTHORITY OR LICENSE.

PAGE 10 INSTRUCTIONS

A. Check the appropriate box to indicate reason for filing the application. Non-

Profits that are 501(c)(3), volunteer fire, veterans’ or PTO organizations and

need sales tax exemption, file Form REG-1E. The REG-1E (including Q &

A’s) is available through the Forms Request System at 800-323-4400 or 609-

826-4400 (choose option 4, then 9); or at:

https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/reg1e.pdf.

B. Enter the FEIN assigned to the employer or business by the Internal Revenue

Service or if not required, enter the Social Security Number assigned to the

sole proprietor. Check the box if you have applied for your FEIN.

C. Enter the corporate name of the business being registered or the name(s) of

the owner(s) if a sole proprietor or partnership.

D. Enter the Trade Name, if different from Item C.

E. Enter the address of the physical location of the business, do not use a PO

Box address. Be sure to include the nine-digit zip code.

F. Enter the name and address to which all New Jersey tax returns will be

mailed. Be sure to include the nine-digit zip code. If you wish to have

different type tax returns go to different addresses, please attach a separate

sheet and indicate the address to which each tax return is to go.

G. Enter the date which you started or assumed ownership of this business in

New Jersey. If your business has not yet started, enter the date that you will

commence doing business. If you are renting out transient accommodations,

the earliest date you may use is October 1, 2018. If no business is conducted

in NJ, but you are going to withhold NJ Gross Income Tax for employees,

enter the date withholding will begin. Use today’s date if you only need a

Business Registration Certificate.

H. Check the appropriate box for your Type of Ownership. If you check “S

Corporation” complete the New Jersey S Status Application (CBT-2553)

found in this booklet on page 32.

I. Enter your New Jersey Business Code from Table A, pages 36-38. If you are

engaged in more than one type of business, enter the code for the predominant

one. This section must be completed to avoid delays in issuance of the

Certificate of Authority or License.

J. Enter your New Jersey County/Municipality Code from Table B, pages 39-

40. This code reflects the County/Municipality in which your business is

located.

K. Enter the county where your business is located.

L. If this business will be open all year, check NO. If this is a seasonal business,

check the “YES” box and circle the months the business will be OPEN.

M. If the business is a corporation, enter the date and state of incorporation, the

fiscal month of the corporation and the NJ corporation business number of

the corporation. If this business is a subsidiary of another corporation, check

“YES” and enter the name and FEIN of the parent.

N. Enter the four-digit Standard Industrial Code (SIC) if known.

Enter the six-digit North American Industrial Classification System Code

(NAICS) if known from Table C, page 41-42.

P. Enter the names of the owner, partners or responsible corporate officer(s).

Enter the social security number, title, and home address for each person

listed.

PAGE 11 INSTRUCTIONS

Question 1:

a. Have you or will you be paying wages, salaries or commissions to

employees working in New Jersey within the next 6 months. If yes

check “YES” and enter the date of the first payment. This date must

be provided for Unemployment and Disability registration purposes.

If no check “NO” please be aware that if you begin paying wages you

are required to notify the DORES’ Customer Service Center at 609-

292-9292.

b. If 1(a) is “YES” enter the date you hired your 1st New Jersey

employee.

c. This date must be provided for Unemployment and Disability

registration purposes. Accumulate the gross periodic payrolls until

they add up to a total of $1,000. Enter that date on line 1c.

d. If you will be paying wages, salaries or commissions to New Jersey

residents working outside New Jersey, check “YES”.

e. If you will be the payer of pensions and/or annuities to New Jersey

residents, check “YES” and enter the date of the first payment.

f. If you will be holding legalized games of chance in New Jersey (as

defined in Chapter 47 “Rules of Legalized Games of Chance”) where

proceeds from any one prize exceed $1,000, check “YES” and enter

the date of the first prize awarded (NJ Lottery proceeds are not

included).

Upload to:

https://www.njportal.com/dor/faxfiling

Mail the completed NJ-REG to:

NJ DIVISION OF REVENUE &

ENTERPRISE SERVICES

CLIENT REGISTRATION

PO BOX 252

TRENTON, NEW JERSEY 08646-0252

Overnight Delivery of NJ-REG to:

NJ DIVISION OF REVENUE &

ENTERPRISE SERVICES

CLIENT REGISTRATION

33 WEST STATE ST 3

FLOOR

TRENTON, NEW JERSEY 08608

-7-

g. A PEO (Employee Leasing Company) that registers with DORES is

subject to an additional and separate registration process with the NJ

Department of Labor and Workforce Development. To obtain the

special PEO registration forms and information, please visit the

Department of Labor and Workforce Development’s website at

https://www.nj.gov/labor/forms_pdfs/ea/PEO-1%20(R-07-12).pdf or

call 609-633-6400 x 2209.

Question 2:

If you purchased or otherwise came into possession of 90% or more of the

assets of another business, check “Substantially all the assets”. If you

purchased or otherwise received the right to continue to operate the entire

trade or business of another employer, check “Trade or Business”. If you took

over all the employees of an existing business, excluding corporate officers

if any, check “Employees”.

Enter the name, any trade name and address of the business you acquired.

Also enter the New Jersey Unemployment Registration Number or FEIN of

the prior business as well as the date you purchased the business. Also

indicate the percentage of assets, trade or business and employees that you

took over from the prior business.

Question 3:

When the successor acquires or absorbs and continues the business of a

subject predecessor, the successor employer must receive the transfer of the

predecessor’s employment experience. The transfer of employment

experience is required by law.

Question 4:

Agricultural labor means the following activities:

1. Services performed on a farm in connection with cultivation of the soil;

raising or harvesting any agricultural or horticultural product; raising,

feeding, caring for and managing livestock, bees, poultry or furbearing

animals; handling, packaging, or processing any agricultural or

horticultural commodity in its unmanufactured state; repair and

maintenance of equipment or real property used in the agricultural

activity; and transport of agricultural or horticultural supplies or

products if not in the usual course of a trucking business;

2. Service performed in a greenhouse or nursery if over 50 percent of the

gross sales volume is attributable to products raised in the greenhouse

or nursery; and

3. Service performed by a cooperative of which the producer of the

agricultural product is a member if the service performed is incidental

and necessary to the delivery of the product to market in a finished state.

Agricultural labor does not include:

1. Service performed at a race track;

2. Service in the breeding, caring or boarding of domesticated animals of

a kind normally found in a home, such as dogs and cats;

3. Service in a retail enterprise selling the product of an agricultural

enterprise if the retail enterprise is not located on or contiguous to the

site of production; or

4. Service in a retail enterprise located on or contiguous to the site of

production if greater than 50% of the gross sales volume of the retail

enterprise is attributable to items not produced at the site.

Question 5:

Household service means service of a personal nature performed outside of a

business enterprise for a householder. Household service is normally

performed in a private residence, but may be performed in other settings such

as a nursing home or a yacht. Household service would include, but is not

limited to, the following occupations: maids, butlers, cooks, valets,

gardeners, chauffeurs; personal secretaries, babysitters and nurses’ aides.

If “YES” this date is to be provided for Unemployment and Disability

registration purposes. Accumulate the gross periodic cash payrolls

until they add up to a total of $1,000 in a calendar quarter. Enter that

date here.

Question 6:

Has the Internal Revenue Service determined that your organization is

exempt from income tax as a 501(c)(3) organization? If yes, check “YES”.

Question 7:

Any employing unit subject to the provisions of the Federal Unemployment

Tax Act (FUTA) in the current or preceding calendar year automatically

becomes an employer unless services are specifically excluded under the

New Jersey Unemployment Law. An employing unit (other than one which

employs agricultural workers) is generally subject to FUTA if it had covered

employment during some portion of a day in 20 different calendar weeks

within the calendar year or had a quarterly payroll of $1,500 or more.

Question 8:

If you believe that you or your business is not required to pay unemployment

and temporary disability contributions on wages paid to its employees, check

“YES” otherwise check “NO”. Examples are: This is a church or the only

employees of this proprietorship are the spouse and children under age 18.

You may be subject to New Jersey Gross Income Tax Withholding.

Question 9:

For principal product or service in New Jersey only, please provide a

description for that product or service which accounts for over 50% of your

business (e.g., fuel oil). Please briefly describe the type of activity your

business is engaged in (e.g., drive a fuel truck to sell fuel oil to consumers).

Question 10:

This information is to be supplied by every employer regardless of the

number of work locations in New Jersey or the number of classes of industry

which it is engaged in. Please do not describe work location by post office

box number. The incorporated municipalities in which workers operate or to

which they report daily should be named instead. If there is more than one

location, please list each location beginning with the largest employing

facility first. Please provide the location address and indicate the nature of

business conducted at each location. If two or more principal classes of

activity are conducted at one location, please indicate.

In describing the “Nature of Business” classify your “Primary Activity”

under one of the following: wholesale trade, retail trade, manufacturing,

mining and quarrying, construction (general or specific), real estate,

insurance, finance, transportation, communication, or other public utilities,

personal service, business service, professional service, agriculture, forestry,

fishery. If the employing unit is engaged in trade, state under “Primary

Activity” whether as wholesaler, commission merchant or wholesale branch

of manufacturing concern, retailer (store, route, restaurant, fast food, service

station, and the like), or retail branch of manufacturing concern. Please refer

to the list of business codes provided.

For units engaged in manufacturing, state the product which has the greatest

gross annual value. Describe also the basic raw materials or articles. For

units with more than one principal product or service, show percentage of

gross value in each.

For contractors (subcontractors) in construction, state the type of activity,

such as general (building or other), highway, heavy marine (not ship), water

well, demolition, or specific (i.e., plumbing, painting, masonry or stone,

carpentry, roofing, concrete, general maintenance construction, etc.),

speculative builder, development builder.

For service providers, state whether hotel, laundry, photography, barber or

beauty, funeral, garment, hygienic, business janitor, news, radio, accounting,

educational, repair, entertainment, amusement, athletic specific professional,

etc.

For the wholesaler or retailer, describe primary commodity.

If engaged in marine transportation, state whether on inland waterways,

harbors, coastwise or trans-oceanic.

For employers engaged in more than one business activity (i.e., service

station, mini-mart) show (in the percent column) the relative gross business

each activity does.

The average number of employees on the payroll at each location and in each

class of activity should be shown. Please continue on a separate sheet if

needed.

PAGE 12 INSTRUCTIONS

Question 11:

a. If you will be collecting New Jersey Sales Tax and/or paying Use Tax

check “YES” and enter the date of the first sale.

b. Check “YES” if you will be making tax exempt purchases. If “YES”

you will be issued New Jersey Resale Certificates (ST-3) and/or

Exempt Use Certificates (ST-4).

-8-

Note: Form ST-3, Resale Certificate. Given to a seller by a purchaser who is

not the “end user” of the merchandise or services being purchased.

Form ST-4, Exempt Use Certificate. Given to a seller by a purchaser who is

purchasing merchandise for an exempt use.

c. If your business is located within Atlantic City, Salem County, North

Wildwood, Wildwood Crest or Wildwood, check the applicable box.

d. All NJ locations collecting NJ sales tax must be registered. If “YES”

attach a rider requesting consolidated reporting.

e. If you sell, store, deliver or transport natural gas or electricity to users

or customers whether by mains, lines, or pipes located within this State

or by any other means of delivery, check “YES”.

Question 12:

If you intend to sell cigarettes in New Jersey, check “YES”. If “YES”

complete Form CM-100 if you are applying for a retailer or vending machine

license. You will be sent the appropriate license/license application after

these forms are processed.

Question 13:

a. If you are engaged in the business of selling tobacco products in this

State, if you import tobacco products into this State for sale within this

State, if you make or manufacture tobacco products within this State

for sale in the State, if you sell tobacco products outside this State and

ship or transport those products to a person in this State to be sold to

a retail dealer, or you are a person that receives tobacco products

without receiving proof that the tax has been or will be paid by another

distributor, then you are a distributor of tobacco products. Please

check “YES.”

b. If you purchase tobacco products from any other person who

purchases from the manufacturer and acquires the tobacco products

solely for resale to retail dealers or to other persons for the purposes

of resale only, or you service retail outlets by the maintenance of an

established place of business for the purchase of tobacco products, you

are a wholesaler of tobacco products. Please check “YES.”

Tobacco products include, but are not limited to cigars, little cigars,

cigarillos, chewing tobacco, pipe tobacco, smoking tobacco and their

substitutes, dry and moist snuff, and liquid nicotine, but does not

include cigarette as defined in section 10 of the "Cigarette Tax Act"

P.L.1948, c.65(C.54:40A-1et seq.).

If the distributor or wholesaler has not collected the Tobacco and

Nicotine Products Wholesale Sales and Use Tax from the retailer or

consumer, then the retailer or consumer is responsible for remitting

the compensating use tax on the price paid or charged directly to the

Division of Taxation within 20 days of the date the tax was required

to be paid.

Question 14:

If you are a manufacturer, wholesaler, distributor or retailer of litter

generating products, check “YES.” Litter-generating products are: food, soft

drinks and carbonated water, beer, wine, distilled spirits, glass containers,

metal containers, plastic or fiber containers, groceries, drugstore sundries,

cigarettes and tobacco products, motor vehicle tires, newsprint and magazine

paper stock, paper products and household paper, and cleaning agents and

toiletries

Question 15:

If you are an owner or operator of a sanitary landfill facility in New Jersey,

check “YES” and indicate the facility number and type as classified by the

New Jersey Department of Environmental Protection. Registration

instructions for the Solid Waste Services and Landfill Closure and

Contingency taxes will be forwarded.

Question 16:

a. If you operate a facility that has the total combined capacity to store

200,000 gallons or more of petroleum products, check “YES.”

b. If you operate a facility that has the total combined capacity to store

20,000 gallons of hazardous chemicals, check “YES.”

c. If you store petroleum products or hazardous chemicals at a public

storage terminal, check “YES” and enter the name of the terminal. A

Spill Compensation and Control Tax registration application will be

forwarded.

Question 17

a. If your company will be involved with the sale or transport of motor

fuels and/or petroleum, check “YES”. If “YES” complete the Motor

Fuel License Application (MFA-1) along with this form. You can also

obtain the MFA-1 at the Division of Taxation’s web site

https://www.nj.gov/treasury/taxation/pdf/other_forms/motorfuel/mfa

1.pdf.

b. If your company is engaged in refining and/or distributing petroleum

products for distribution in this State, or importing petroleum products

into New Jersey for consumption in New Jersey, check “YES.” If you

have checked “YES” complete Form REG-L and return it with your

competed NJ-REG

c. If you checked “YES” you will be sent a Direct Payment Permit

application.

Question 18:

If you will be providing merchandise or services to casino licensees or acting

as a contractor or subcontractor to the State or its agencies, check the “YES”

box.

Question 19:

Businesses involved in the rental of motor vehicles (less than 28-day

agreements), including passenger autos, trucks and trailers designed for use

on the highways, other than those used for the transportation of commercial

freight, are subject to the payment of a $5 per day Domestic Security Fee. If

eligible, a business must check YES.

For additional information on the Domestic Security Fee, please visit the

Division of Taxation’s at https://www.nj.gov/treasury/taxation/dsf.shtml.

Question 20:

If you are engaged in the rental of rooms in a hotel, motel, bed & breakfast

or similar facility or you provide other transient accommodation rentals (e.g.,

vacation rental, house, room, or similar lodging used on a transient basis),

you are required to collect a State Occupancy Fee. In addition, a Municipal

Occupancy Tax of up to 3% must also be collected, if enacted by the

municipality where the facility is located. If such a facility, check YES. You

will receive the HM-100 return, which must be filed with payment by the

20th of each month. Additional information on the Fee and a list of

municipalities that have enacted the Tax is available on the Division of

Taxation’s website:

https://www.nj.gov/treasury/taxation/transientbuffer.shtml.

Question 21:

For businesses that operate in the Sports and Entertainment District in

Millville, NJ a 2% local tax is imposed on receipts from sales (including

rentals) of tangible personal property, prepared food and beverages, rents for

hotel or motel room occupancies or other transient accommodation rentals

(e.g., vacation rentals, houses, rooms, or similar lodging used on a transient

basis), and certain admission charges.

Taxpayers subject to the tax must file a quarterly SETMI Return, (Form SM-

100) and remit any tax due on or before the 20th day of the month following

the end of the calendar quarter. Additional information on the tax, including

filing instructions, is available on the Division of Taxation’s website at:

https://www.nj.gov/treasury/taxation/sports.shtml.

Question 22:

If you sell new tires, or sell or lease motor vehicles, you must check “YES”.

You will receive information regarding the collection of the Motor Vehicle

Tire Fee.

Question 23:

If you are a telephone exchange company or a mobile telecommunications

carrier which provides voice grade access telephone numbers or service lines

as part of that telephone exchange service, thereby providing access to 9-1-1

service through the public switched network, you must check “YES”. You

will receive the ERF-100 return which is due on a quarterly basis.

Question 24:

Contact Person: Enter the name, title, telephone number and e-mail address

of the contact person who will answer questions regarding the registration

application.

Signature: The application must be signed and dated by the owner if a sole

proprietorship, or in the case of a corporation, by the president, vice-

president, secretary, treasurer, comptroller, or other duly authorized officer.

Unsigned applications cannot be processed and will be returned.

-9-

PAPERLESS/ELECTRONIC FILING

Multiple opportunities are now available for businesses to file and pay their New Jersey tax and reporting obligations without paper. These

methods are not only convenient but they also decrease potential filing errors, and in most cases provide immediate confirmation of the filing

and payment itself.

As the State of New Jersey moves toward the elimination of paper filing, electronic filing mandates are being established. In many cases,

filers of multiple returns who meet designated thresholds must file electronically. The State now mandates that all new business registrants

use paperless filing and payment methods for selected tax returns and reports. It is now mandatory to E-file Sales Tax as well as the

business’s annual report. Please visit the Division of Revenue and Enterprise Services (DORES) website at

https://www.nj.gov/treasury/revenue to see the online options that are currently available.

ELECTRONIC FUNDS TRANSFER (EFT) PROGRAM

DORES has established procedures to receive payments, including most tax payments, electronically. The New Jersey Electronic Funds

Transfer (EFT) program manages these payments. Some businesses are required by statute to remit tax payments electronically. If your

business meets these requirements, you will be notified by the Division of Revenue and Enterprise Services and sent all necessary information

to enroll in the program. Voluntary participation is also encouraged.

The EFT Program offers convenient payment options for businesses using the ACH debit method of payment. If you currently make

electronic tax payments via phone, the same taxpayer ID and PIN can be used if you choose the online payment option.

Online Convenience – Managing electronic transactions from a secure website offers a degree of control and flexibility that isn't available

when making payments by phone. This highly productive online solution is easy to set up and use, and offers several benefits such as a

secure website, electronic confirmations, payment tracking, payment history, live phone support, screens that match phone options, and

availability from any location, anytime.

PC Software – This software runs on your desktop computer, and can be obtained free of charge by contacting the EFT Program. This tool

is an ideal option for third party transactions, including payroll companies, tax preparers or accountants managing complex accounts with

multiple transactions. This software is especially useful for companies making a large volume of electronic payment transactions. Benefits

include management of complex multiple payments, electronic confirmations, payment tracking and review of payment history and live

phone support.

Interactive Voice – This technology maximizes phone productivity, and allows you to dial in without having to wait for an operator. Benefits

include availability from any touch-tone phone, voice prompts, and easy to navigate structured options.

Get Started Today – To learn more about these options or to enroll in the EFT program, please visit the Division of Revenue and Enterprise

Services website at https://www.nj.gov/treasury/revenue or call 609-292-9292.

MORE INFORMATION ON STARTING A BUSINESS

Complete the card in this packet to receive information about attending a free tax workshop presented by the State of New Jersey. To request

the brochure, “Starting a Business in New Jersey” contact the Division of Taxation’s Call Center at 609-292-6400. Touch-tone phone users

may call our automated line at 1-800-323-4400.

TAXPAYERS’ BILL OF RIGHTS

The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and ensures that all taxpayers, individuals and businesses alike,

receive fair and equitable treatment and receive the information and assistance they need to understand and meet their State tax

responsibilities.

For more information on the rights and obligations of both taxpayers and the Division of Taxation under the Taxpayers’ Bill of Rights,

contact the Division of Taxation’s Automated Tax Information System from a Touch-tone telephone at 1-800-323-4400 (within New Jersey

only) or 609-826-4400 (anywhere).

-10-

REGISTRATION DETAIL

NJ-REG

STATE OF NEW JERSEY

DIVISION OF REVENUE AND ENTERPRISE SERVICES

BUSINESS REGISTRATION APPLICATION

Please read instructions carefully before filling out this form

ALL SECTIONS MUST BE FULLY COMPLETED

(03/2026) Upload to:

https://www.njportal.com/dor/faxfiling

*NO FEE REQUIRED*

Customer Contact Center:

609-292-9292

A. Please indicate the reason for your filing this application:

https://www.nj.gov/treasury/revenue

☐

Original application for a new business

☐

Moved previously registered business to new location (REG-C-L can be used in lieu of NJ-REG)

☐

Amended application for an existing business

Reason(s) for amending application:

☐

Application for an additional location of an existing registered business

☐

Applying for a Business Registration Certificate

☐

Employer of Domestic Household Employee(s)

☐

Withholding for Employee(s) residing in NJ (Not doing business or employing in NJ)

B. FEIN #

OR Social Security # of Owner

☐ Check Box if “Applied for”

C. Name

(If your business entity is a Corporation, LLC, LLP, LP or Non-Profit Organization, give entity name. IF NOT, give Name of Owner or Partners)

D. Trade Name

E. Business Location: (Do not use P.O. Box for Location Address) F. Mailing Name and Address: (if different from business location)

Street

Name

City

State Street

Zip Code

City State

(give 9-digit postal code)

Zip Code

(See instructions for providing alternate addresses)

(give 9-digit postal code)

BUSINESS DETAIL

G. Beginning date for this business:

(see instructions) O/C __________

Month

Day

Year

H. Type of ownership (check one):

☐ NJ Corporation

☐ Sole Proprietor ☐ Partnership ☐ Out-of-State Corporation ☐ LLP ☐ Other ____________

☐ Limited Partnership ☐ LLC (1065 Filer) ☐ LLC (1120 Filer) ☐ LLC (Single Member) ☐ S Corporation (you must complete page 41)

I. New Jersey Business Code

(see Table A)

☐ Domestic (Household Employer)

FOR OFFICIAL USE ONLY

DLN ___________________

J. County/Municipality Code

(see Table B) K. County __________________

(New Jersey only)

L. Will this business be SEASONAL?

☐ YES ☐ NO

If YES – Circle months business will be open: JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

M. If an ENTITY (Item C) complete the following:

Date of Incorporation: / / State of Incorporation Fiscal Month

Month

Day

Year

NJ Business/Corp.#

Is this a Subsidiary of another corporation?

☐ YES ☐ NO

If YES, give name and Federal ID# of parent:

N. Standard Industrial Code

(if known)

O. NAICS (see Table C)

P. Provide the following information for the owner, partners or responsible corporate officers. (If more space is needed, attach a rider.)

OWNERSHIP DETAIL

NAME

(Last Name, First, MI)

SOCIAL SECURITY NUMBER

HOME ADDRESS

(Street, City, State, Zip Code)

PERCENT OF

OWNERSHIP

TITLE

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Document Specs

Fact Name	Description
Purpose of NJ-REG	This form is used for registering a new business, moving a business to a new location, amending an existing business registration, or applying for additional locations or Business Registration Certificates in New Jersey.
No Fee Requirement	There is no fee required to file the NJ-REG form for sole proprietors or partnerships without employees.
Governing Law	The New Jersey Division of Revenue and Enterprise Services administrates the NJ-REG, adhering to state laws regarding business operation and registration.
Types of Ownership	Businesses can register as various types of ownership entities, including NJ Corporation, Sole Proprietor, Partnership, Limited Partnership, LLC (1065 Filer), LLC (1120 Filer), and more.

Instructions on Writing Nj Reg

Filling out the NJ-REG form is essential for businesses to comply with New Jersey's regulatory requirements. Proper completion and submission of this document ensure that your business operates legally within the state. To streamline the process, follow the steps outlined below, ensuring that all sections are fully completed as per the form's instructions. Give special attention to the precise requirements concerning the nature of your business, tax obligations, and employment considerations.

Choose the reason for your filing from section A, marking the appropriate box that describes your purpose, like registering a new business or amending an existing registration.
In section B, provide your Federal Employer Identification Number (FEIN) or Social Security Number (SSN), checking the 'Applied for' box if necessary.
For section C, state the legal name of the business entity or, if you're a sole proprietor or partnership, the full name(s) of the owner(s) or partners.
Enter the Trade Name of your business in section D, if applicable.
Section E requires the physical location of the business, ensuring not to use a P.O. Box address.
If different from the business location, specify the mailing name and address in section F.
Indicate the beginning date for the business in section G, including month, day, and year.
In section H, select the type of ownership that best describes your business structure.
Determine and enter the New Jersey Business Code in section I, referring to the provided instructions for guidance.
Complete section J with your County/Municipality Code, again consulting the instructions for the correct code.
Answer whether the business is seasonal in section L, circling the months of operation if applicable.
For entities, section M requires incorporation details, including the date and state.
In section N, if applicable, specify whether your business is a subsidiary and provide the parent company's details.
Provide information for the owner, partners, or responsible corporate officers in section P, including name, social security number, home address, title, and percent of ownership.
Sections 1 through 24 on the following pages address various regulatory and tax obligations based on your business activities. Answer each question thoroughly, referring to supplemental forms as directed.
Once all sections are completed, the Contact Information section at the end of the form must be filled out with the contact person's details, including name, title, daytime phone number, and email address.
Sign and date the form at the bottom to authenticate the information provided.

Upon completion, review the form for accuracy before mailing it to the address provided or delivering it overnight to the specified location for expedited processing. Remember, timely and accurate filing is crucial to ensure compliance and smooth operation of your business within New Jersey.

Understanding Nj Reg

What is the NJ-REG form, and who needs to fill it out?

The NJ-REG form is the Business Registration Application for the State of New Jersey. It's a necessary step for new businesses, businesses changing their registration details, those moving to new locations, or those adding new locations within New Jersey. Any business entity, including sole proprietorships, partnerships, LLCs, corporations, and non-profits operating in New Jersey, must complete this application. It’s also required for employers of domestic household employees.

Is there a fee associated with filing the NJ-REG form?

No fee is required when filing the NJ-REG form. This makes the business registration process more accessible for new and existing businesses within the state, ensuring compliance without the barrier of additional costs.

What details are essential when completing the NJ-REG form?

Business owners must provide comprehensive details about their business, including the reason for filing, the type of ownership, the business's starting date, and ownership details. Additionally, information related to employment, such as whether the business will pay wages within New Jersey, must be disclosed. It's also crucial to provide the Federal Employer Identification Number (FEIN) or the Social Security Number of the owner if an FEIN hasn't been obtained yet.

How can businesses submit the NJ-REG form?

Businesses have the option to mail their completed NJ-REG form to the Client Registration Bureau at the provided address or opt for overnight delivery to the specified location for faster processing. It's important to ensure that all sections of the form are fully completed before submission to avoid delays in business registration.

What happens after submitting the NJ-REG form?

Upon submission and processing of the NJ-REG form, businesses will be officially registered with the Division of Revenue and Enterprise Services in New Jersey. They will receive a Business Registration Certificate, making the business eligible to operate within the state, employ residents, collect sales tax, and comply with other state regulations. This certificate is crucial for various operational and compliance activities in New Jersey.

Common mistakes

Filling out the NJ REG form can be a complex process, and there are several common mistakes that people make. One key error is not completing all sections of the form fully and accurately. Every section of the NJ REG form serves a purpose and provides essential information to the authorities. Overlooking a section or not providing detailed information can lead to delays or rejection of the application.

Another mistake is using a P.O. Box for the business location address. The form specifically requires a physical address for the business location. This requirement is crucial for verification and official communication purposes. Providing a P.O. Box instead of the actual location can result in the rejection of the form.

Many people also forget to check the box indicating whether they have applied for an FEIN (Federal Employer Identification Number). This detail is vital for tax purposes and for identifying the business entity. Neglecting to provide accurate FEIN information can complicate tax filings and hinder the business registration process.

Incorrect selection of the type of ownership is a common mistake as well. The form offers several options, including NJ Corporation, Sole Proprietorship, Partnership, among others. Selecting the wrong type of ownership could lead to legal and tax implications. It's important to understand the nature of your business structure before making a selection.

Another issue comes from inaccurately completing the New Jersey Business Code and County/Municipality Code sections. These codes are essential for categorizing your business correctly within state and local systems. Incorrect codes can misrepresent your business or delay the registration process.

Failing to indicate whether the business will be seasonal is another oversight. If a business operates only during certain months of the year, this should be clearly indicated by circling the appropriate months on the form. This information affects tax reporting and other regulatory requirements.

Finally, not providing complete owner, partner, or responsible corporate officer information can significantly delay the process. This part of the form requires detailed information including social security numbers, home addresses, and ownership percentages. Incomplete or missing information in this section can stall the application until corrections are made.

Each of these mistakes can be avoided by carefully reviewing the NJ REG form instructions and ensuring that all provided information is accurate and complete. Taking the time to double-check entries can save time and prevent issues with business registration in New Jersey.

Documents used along the form

Filing the NJ-REG form is a critical step for businesses starting or making changes in New Jersey. This form ensures that a business is registered with the state for tax and employer purposes. However, accomplishing this task often requires additional documents, depending on the specific needs of the business. Understanding these supplementary forms can simplify the process and ensure compliance with state regulations.

Certificate of Formation (for LLCs) or Articles of Incorporation (for Corporations): These documents are foundational for establishing the legal entity of your business in New Jersey. They denote the business name, purpose, registered agent, and the incorporators or initial members. This step is necessary before or in conjunction with your NJ-REG filing if you're starting a new corporation or LLC.
Trade Name Certificate: Also known as a DBA ("doing business as") filing, this document is required for businesses operating under a name different from their legally registered name. It's especially relevant for sole proprietors and partnerships aiming to conduct business under a name that doesn't include their owners' names.
Employer Identification Number (EIN): While the NJ-REG form asks for an EIN, obtaining this number from the IRS is a separate process. An EIN is necessary for tax administration purposes and is required for businesses with employees, operating as corporations or partnerships, and in other circumstances.
Business Registration Certificate: This is required for businesses that intend to contract with New Jersey state or local government agencies. Although not always needed at the time of NJ-REG filing, applying for this certificate becomes relevant shortly after establishing your business if you plan to engage in public contracts.

By understanding and preparing these documents in relation to the NJ-REG form, business owners can navigate the startup or amendment process more effectively. Each document plays a role in establishing your business's legal and operational framework within the state of New Jersey, ensuring compliance and facilitating smoother transactions and business operations. Taking the time to properly prepare and file these forms will help lay a solid foundation for your business's future.

Similar forms

The NJ-REG form, used for business registration in New Jersey, shares similarities with the IRS Form SS-4, Application for Employer Identification Number (EIN). Both are initial registration forms required for new businesses to legally operate within their jurisdiction. The NJ-REG form allows businesses to register with the State of New Jersey, whereas the IRS Form SS-4 is necessary for obtaining an EIN from the federal government. This EIN is crucial for tax purposes, hiring employees, and opening business bank accounts, making both forms essential for new business entities.

Another document similar to the NJ-REG form is the Local Business License application that various municipalities require businesses to complete. Similar to the NJ-REG's role in registering a business with the state, the Local Business License application registers a business with a city or town. This process is crucial for ensuring compliance with local regulations, zoning laws, and tax obligations. Both forms serve as a way for businesses to officially announce their presence and operations to governmental authorities, though on different levels (state vs. local).

The Uniform Commercial Code (UCC) Financing Statement is another document bearing resemblance to the NJ-REG form, albeit with a different purpose. While the NJ-REG form is for business registration, the UCC Financing Statement is used to declare a secured interest in personal property to the public. Both documents are forms of public notification – the NJ-REG informs the state and other entities of a business’s existence and intent to operate, while the UCC Financing Statement informs about a secured party's interest in the debtor's collateral, protecting the secured party's rights.

Lastly, the NJ-REG form is similar to the Business Registration Certificate (BRC) Application, specific to New Jersey, which businesses must complete to contract with the state. The BRC Application is required for companies to provide goods, services, and construction to the New Jersey government and validates a business's legal and tax standing. Both the NJ-REG and BRC Application are vital for businesses intending to engage with the state government, ensuring that they are recognized legally and financially cleared to operate within New Jersey.

Dos and Don'ts

When filling out the NJ REG form, it's essential to pay close attention to detail and follow the instructions precisely to ensure a smooth registration process. Below, you will find a list of do's and don'ts that can serve as a guide to assist you through the application without issues.

Do's:

Read the instructions carefully before starting the form to ensure you understand the requirements and provide accurate information.
Complete all sections fully. The NJ REG form requires detailed information about your business, including the reason for filing, ownership details, and specific business activities.
Provide the exact business location address. P.O. Box addresses are not accepted for the business location, as the form specifically requests a physical location.
Double-check the form for accuracy and completeness before submission. Ensure the FEIN or social security number, business entity names, and all other information are correctly entered.

Don'ts:

Leave any sections incomplete. All sections must be thoroughly filled out to avoid processing delays or rejection of the application.
Use a P.O. Box for the business location address. The form explicitly requires a physical address for the location of the business.
Forget to indicate the reason for your filing at the beginning of the application. Whether it's an original application for a new business or an amended application for an existing business, your reason must be clear.
Ignore the instruction for providing alternate mailing addresses if different from the business location. This information is crucial for proper communication.

Following these guidelines will help ensure that your NJ REG form is properly filled out and submitted, paving the way for your business's successful registration with the Division of Revenue and Enterprise Services.

Misconceptions

Understanding the New Jersey Business Registration Application Form (NJ-REG) is crucial for business owners who operate in the state. However, several misconceptions can complicate this process unnecessarily. Let’s address and clarify some of these misunderstandings to ensure a smoother registration journey for all businesses in New Jersey.

Payment Is Required to File the Form: One common misconception is that there's a fee involved in filing the NJ-REG form. As clearly stated in the document, no fee is required for filing this form, especially for sole proprietors or partnerships without employees. This encourages all businesses to comply with the registration requirements without worrying about upfront costs.
Only Physical Businesses Need to Register: Another misunderstanding involves the scope of businesses that must file the NJ-REG. Regardless of whether a business has a physical presence in New Jersey or operates online, if it conducts transactions within the state, it likely needs to complete this registration. The form accommodates various business structures and transaction types, highlighting the state’s inclusive approach to economic activity.
Completing the Form Is a One-Time Requirement: Some business owners believe that once they file the NJ-REG, they never need to update their information. However, if there are significant changes to the business, such as relocation, amendment to business details, or adding a new location, an updated form must be submitted. This ensures that the state's records accurately reflect the current status of all operating businesses.
The Form Covers All Necessary Registrations: Lastly, it's a misconception that the NJ-REG is the only form a new business needs to file. While it's comprehensive and covers many aspects of business registration, depending on a business’s specific activities, more specialized registrations may be required, such as for sales tax, employer responsibilities, or specific industry requirements. The NJ-REG serves as a starting point, guiding businesses through the initial steps of compliance and directing them to additional forms if necessary.

Addressing these misconceptions head-on facilitates a smoother registration process for businesses and ensures compliance with New Jersey’s regulations. By understanding exactly what the NJ-REG form entails, business owners can better prepare themselves for a successful operation in the state.

Key takeaways

Filling out and using the NJ Reg form is a crucial step for businesses in New Jersey, ensuring compliance with state regulations and facilitating a smooth operation. Below are four key takeaways to guide you through this process:

Completeness is key: Every section of the NJ Reg form must be thoroughly completed to avoid delays in the registration process. This form gathers detailed information about your business, including the reason for application, business details, ownership, and employment information. Missing details can lead to unnecessary back-and-forth with state agencies.
Diverse applications: Whether you're launching a new business, amending details for an existing one, moving to a new location, or applying for a Business Registration Certificate, the NJ Reg serves multiple purposes. It's designed to be a one-stop form for various business registration needs, including registering as an employer for domestic employees.
No fee for most: Filing the NJ Reg form does not require a fee for sole proprietors and partnerships without employees. This makes the initial setup process for small business owners and entrepreneurs more accessible by minimizing upfront costs. However, other business structures or those with employees need to proceed with additional steps which may involve fees.
Immediate follow-ups: Once you've filled out the NJ Reg, it might be just the beginning, especially if you have employees or are forming a certain type of legal entity. The form prompts those with employees to continue to the State of NJ New Hire Reporting Form. Additionally, if forming a corporation, LLC, LP, or LLP, you're directed to provide further details in subsequent sections, stressing the importance of planning your registration process from start to finish.

The NJ Reg form is a gateway to officially starting or updating your business's legal and operational standing in New Jersey. Grasping its scope, requirements, and the detailed information it solicits sets a solid foundation for compliance and business success in the state.

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