Examples of casual sales are one-time sales of household items, children’s toys, tools, etc. Sales by persons making isolated or occasional sales of items of tangible personal property which were purchased by them for their own use are considered to be “casual sales” and are not subject to tax. "Casual sale" means an isolated or occasional sale of an item of tangible personal property or a specified digital product by a person who is not regularly engaged in the business of making retail sales of such property or product where the item of tangible personal property or the specified digital product was obtained by the person making the sale, through purchase or otherwise, for the person's own use. View a sales tax collection schedule ( ST-75) for the current State Sales and Use tax rate. For additional information, see Tax Topic Bulletin S&U-4, New Jersey Sales Tax Guide. In addition, local sales taxes are imposed on sales of certain items sold in Atlantic City and Cape May County. However, there are exceptions to this Statewide rate. The State of New Jersey’s Sales and Use tax rate is 6.875%. Even if you’re active for only one month during a quarter you’re still required to file a quarterly return for that period. You only need to file for the periods you indicate on your business registration. If you’re a seasonal business, you’ll tell the Division what months you plan on doing business when you complete your registration. For example, the return for the first quarter, which ends on March 31st, is due on April 20th. New Jersey Sales and Use Tax returns are due quarterly, on or before the 20th day of the following month. Additional information is available in Technical Bulletin TB-78(R), Nexus for Sales and Use Tax. Why do I have to collect New Jersey Sales Tax?Ī person who has physical presence in New Jersey and sells taxable items or services must register and collect and remit Sales Tax whenever such sales are completed by delivery of the item(s) to a New Jersey location or when performance of the service is within this State. New Jersey law requires all vendors, even seasonal businesses and “one-time” vendors, to register with the State for tax purposes at least 15 business days before starting business, and to collect New Jersey Sales Tax on all sales of taxable tangible personal property or services. Do I have to register?Īnyone who makes retail sales in this State, including sales at flea markets, craft shows, or trade shows, is doing business in New Jersey and must comply with the State’s tax laws. I have a business in another state and am coming to New Jersey for a trade/craft show. Sellers doing business in New Jersey must comply with the State’s tax laws whether they sell their products from shops, at flea markets, at craft shows, by mail, or from home. For details, see Technical Bulletin TB-78(r) Nexus for Sales and Use Tax Once registered, you must file all required returns until you properly end your tax registration with New Jersey. There are no special provisions for temporary vendors. Registration is required even if the sales are only made on a seasonal basis (e.g., Christmas trees) or if they are only made occasionally (e.g., Trade Show Vendor who periodically sells items at shows) during the year.Īlso see publications ANJ-11, Arts & Crafts Businesses and New Jersey Sales Tax and ANJ-15, Flea Markets & New Jersey Sales Tax.ĭo I need to register my business if I will only conduct business on a temporary basis? Persons regularly engaged in the business of selling taxable tangible property, taxable services, or prepared foods are considered to be sellers under the New Jersey Sales Tax law and are required to register and collect and remit sales tax. Is business registration required for Trade Show, Seasonal, and Occasional Vendors? Any seller that has nexus (some minimum connection) with New Jersey must register and collect and remit sales tax on all taxable sales that occur within this State. Promoter/Event Organizer & Vendor Q & AĪnyone doing business in New Jersey is required to register with the State for tax purposes at least 15 business days prior to doing business.
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