![]() 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. ![]()
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