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Division of Taxation

Nexus Unit - Office Audit Branch

Nexus Unit - Office Audit Branch

This unit provides taxpayers with a determination of tax subjectivity based on their specific business activities in New Jersey. Our goal is to provide assistance with registration and filing requirements for businesses both in and out-of-State.

You may receive a State of New Jersey Nexus Questionnaire if:

  1. You voluntarily registered with New Jersey for one or more of the following taxes:
    • Corporation Business Tax;
    • Sales & Use Tax;
    • Employer's Withholding Tax;
    • Litter Tax, and/or;
  2. The Division obtained information that you may be:
    • Engaging in business activities; or
    • Receiving income from New Jersey sources.

You must complete the questionnaire, stating whether your company had business activities (past or present) in New Jersey. This ensures you are registered for the correct tax types.

For assistance, contact us at 609-984-5749.

Complete and return your State of New Jersey Nexus Questionnaire to:

Regular mail or Express USPS mail send to:
New Jersey Division of Taxation
Nexus Audit Group
PO Box 269
Trenton, New Jersey 08695-0269

Express (other than USPS carrier) mail send to:
New Jersey Division of Taxation
3 John Fitch Plaza
2nd Floor
Trenton, New Jersey 08611

Nexus Questionnaire

Nexus Examples: Does my business need to file a New Jersey Tax Return?

Q. I have a business located in Texas with business activities only in Texas. One of my clients just opened an office in New Jersey and requires my business to provide software support to that office. I have hired an independent consultant to provide that service, however I do not have any source of income in New Jersey. Do I have to register and file New Jersey Tax Returns?

A. Yes. Since the company will have an independent representative working in New Jersey on behalf of the company, you will be required to register and file Business Tax Returns.

Q. I have a business located in Florida selling online through Amazon. My products are in an Amazon warehouse in New Jersey to expedite delivery to my online clients. Do I have to register and file New Jersey Tax Returns?

A. Yes. Since you have property in New Jersey (inventory), you have nexus and will be required to register and file Business Tax Returns.


Last Updated: Thursday, 10/21/21