The NJ-REG form serves as the Business Registration Application for the State of New Jersey, guiding entities through the process of formal registration without any fee requirement. This comprehensive document is vital for any business commencing operations, relocating, amending existing information, or registering for additional purposes in New Jersey. It meticulously outlines steps for providing essential details including business type, ownership information, and specific operation codes, ensuring every business complies with state regulations.
In navigating the complexities of establishing or altering a business within the Garden State, the NJ Reg form serves as a critical first step, provided by the State of New Jersey Division of Revenue and Enterprise Services. This document, which does not require a fee for its processing, is designed as a comprehensive application for business registration – a starting point for entities embarking on their commercial journey, relocating, or necessitating updates to their existing records. It spells out clear instructions for completion, emphasizing the need for accuracy in detailing the business's specifics, ranging from the basic identification information, such as the nature of the filing (be it new, amendment, or for additional premises), to more intricate details like business type, ownership structure, and fiscal information. Furthermore, this form branches into inquiries pertinent to tax obligations, employment details, and even sector-specific regulations, illustrating its role not just as a formality but as a safeguard ensuring businesses align with New Jersey's legal and economic frameworks right from their inception. Through the NJ Reg form, entities are also directed towards securing their Federal Employer Identification Number (FEIN) or using the owner’s Social Security Number when appropriate, a step indicative of the form’s integrated approach to both state and federal business compliance.
DETAIL
NJ-REG
STATE OF NEW JERSEY
(9-2019)
DIVISION OF REVENUE AND ENTERPRISE SERVICES
*NO FEE REQUIRED*
BUSINESS REGISTRATION APPLICATION
Please read instructions carefully before filling out this form
ALL SECTIONS MUST BE FULLY COMPLETED
A.Please indicate the reason for your filing this application:
☐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)
MAIL TO:
CLIENT REGISTRATION PO BOX 252 TRENTON, NJ 08646-0252
OVERNIGHT DELIVERY: CLIENT REGISTRATION
33 WEST STATE ST 3RD FL TRENTON, NJ 08608
Hotline
609-292-9292 www.nj.gov/treasury/revenue/
REGISTRATION
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
Zip Code
(give 9 digit postal code)
(See instructions for providing alternate addresses)
BUSINESS DETAIL
G.
Beginning date for this business:
/
H.
Type of ownership (check one):
Month
Day
Year
☐ NJ Corporation
☐ Sole Proprietor
☐ Partnership
☐ Limited Partnership
☐ LLC (1065 Filer)
☐ LLC (1120 Filer)
I.
New Jersey Business Code
(see instructions)
J.
County/Municipality Code
L.
Will this business be SEASONAL?
☐ YES
☐ NO
If YES – Circle months business will be open:
JAN FEB
MAR
M.If an ENTITY (Item C) complete the following:
Date of Incorporation:
O/C __________
☐ Out-of-State Corporation ☐ LLP
☐ Other ____________
☐LLC (Single Member) ☐ S Corporation (you must complete page 41)
☐ Domestic (Household Employer)
FOR OFFICIAL USE ONLY
K.
County __________________
DLN ___________________
(New Jersey only)
APR
MAY JUN
JUL AUG
SEP
OCT NOV DEC
State of Incorporation
Fiscal Month
OWNERSHIP DETAIL
NJ Business/Corp. #
Is this a Subsidiary of another corporation?
If YES, give name and Federal ID# of parent:
N. Standard Industrial Code
(if known)
O. NAICS
P.Provide the following information for the owner, partners or responsible corporate officers. (If more space is needed, attach a rider.)
NAME
SOCIAL SECURITY NUMBER
HOME ADDRESS
PERCENT OF
(Last Name, First, MI)
TITLE
(Street, City, State, Zip Code)
OWNERSHIP
BE SURE TO COMPLETE THE NEXT PAGE
FEIN#: _______________________________________
NAME: _______________________________________
Each Question Must Be Answered Completely
1. a. Have you or will you be paying wages, salaries or commissions to employees working in New Jersey within the next 6 months? ……
☐ Yes ☐ No
Give date of first wage or salary payment:
If you answered “No” to question 1.a., please be aware that if you begin paying wages you are required to notify the Client Registration Bureau
at PO Box 252, Trenton NJ 08646-0252, or phone 609-292-9292.
b. Give date of hiring first NJ employee:
c. Date cumulative gross payroll exceeds $1,000
d.Will you be paying wages, salaries or commissions to New Jersey residents working outside New Jersey?....................................................
e.Will you be the payer of pension or annuity income to New Jersey residents? .................................................................................................
f.Will you 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? ...................................................................................................................................................
g.Is this business a PEO (Employee Leasing Company)? (If yes, see page 6.) .....................................................................................................
2. Did you acquire ☐ Substantially all the assets; ☐ Trade or business; ☐ Employees; of any previous employing units? …………..…......
If answer is “No” go to question 4.
If answer is “Yes” indicate by a check whether ☐ in whole or ☐ in part, and list business name, address and registration number of predecessor or acquired unit and the date business was acquired by you. (If more than one, list separately. Continue on separate sheet if necessary).
Name of Acquired
ACQUIRED
Unit
☐ Yes
☐ No
PERCENTAGE
NJ Employer ID
☐ Assets
Address
☐ Trade or Business
☐ Employees
Date Acquired
3.Subject to certain regulations, the law provides for the transfer of the predecessor’s employment experience to a successor where the whole of a business is acquired from a subject predecessor employer. The transfer of the employment experience is required by law.
Are the predecessor and successor units owned or controlled by the same interests? ………………………………………………………………...…
4. Is your employment agricultural? ……………………………………………………………………………………………………………………..…….……
5. Is your employment household? ……………………………………………………………………………………………………………………..…………..
%
a. If yes, please indicate the date in the calendar quarter in which gross cash wages totaled $1,000 or more
6.
Are you a 501(c)(3) organization? ….………………………………………………………………………………………………………...………………….
If “Yes” to apply for sales tax exemption, obtain form REG-1E at http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/reg1e.pdf
7.
Were you subject to the Federal Unemployment Tax Act (FUTA) in the current or preceding calendar year? …………………………………..…..…
(See instruction sheet for explanation of FUTA.) If “Yes” indicate year:
8.
a. Does this employing unit claim exemption from liability for contributions under the Unemployment Compensation Law of New Jersey? ...…
If “Yes” please state reason. (Use additional sheets if necessary.)
b. If exemption from the mandatory provisions of the Unemployment Compensation Law of New Jersey is claimed, does this employing unit
wish to voluntarily elect to become subject to its provisions for a period of not less than two complete calendar years? ………………………
9. Type of business
☐
1.
Manufacturer
2. Service
3.
Wholesale
4.
Construction
5. Retail
Government
Principal product or service in New Jersey only
Type of Activity in New Jersey only
10.List below each place of business and each class of industry in New Jersey, even though you may have only one place of business or engage in only one class of industry.
a. Do you have more than one employing facility in New Jersey ……………………………………………………………………..…………………. ☐ Yes ☐ No
NJ WORK LOCATIONS(Physical location, not mailing address)
NATURE OF BUSINESS (See Instructions)
Street Address, City, Zip Code
County
NAICS
Principal Product or Service Complete Description
Code
No. of Workers at Each
Location and/in Each Class
of Industry
(Continue on separate sheet, if necessary)
FEIN#: _______________________________________ NAME: _______________________________________
11. a. Will you collect New Jersey Sales Tax and/or pay Use Tax? ……………………………………………………………..……... ☐ Yes ☐ No
GIVE EXACT DATE YOU EXPECT TO MAKE FIRST SALE
Month Day Year
b.Will you need to make exempt purchases for your inventory or to produce your product? ……………………..…………….
c. Is your business located in (check applicable box(es)):
☐ Atlantic City
☐ Salem County
☐ North Wildwood
☐ Wildwood Crest
☐ Wildwood
d.Do you have more than one location in New Jersey that collects New Jersey Sales Tax? (If yes, see instructions.)...…....
e.Do you, in the regular course of business, sell, store, deliver or transport natural gas or electricity to users or customers in this state whether by mains, lines or pipes located within this state or by any other means of delivery?.………..……….
12.Do you intend to sell cigarettes? …………………………………………………………………………………………………..…
Note: If yes, complete the REG-L form on page 45 in this booklet and return with your completed NJ-REG. To obtain a cigarette retail or vending machine license complete form CM-100 on page 44.
13.a. Are you a distributor or wholesaler of tobacco or nicotine products other than cigarettes?.………………………………...
b.Do you purchase tobacco or nicotine products other than cigarettes from outside the State of New Jersey? If yes, you are required to provide supplemental information directly to the Division of Taxation on Form TPT-R, Tobacco and Nicotine Products Registration. This form is available at https://www.nj.gov/treasury/taxation/prnttobacco.shtml.
c.Do you intend to sell Container E-Liquid?
d.Are more than 50% of your retail business’s sales derived from Container E-Liquid, electronic smoking devices, and related accessories?
Note: If yes, complete the Vapor Business License Application (form VB-R)
This form is available at https://www.nj.gov/treasury/taxation/prnttobacco.shtml.
14.Are you a manufacturer, wholesaler, distributor or retailer of “litter-generating products”? See instructions for retailer liability and definition of litter-generating products.………………………………………………………………………………....
15.Are you an owner or operator of a sanitary landfill facility in New Jersey?.………………………………………………..……. IF YES, indicate D.E.P. Facility # and type (See instructions)
16.a. Do you operate a facility that has the total combined capacity to store 200,000 gallons or more of petroleum products?
b.Do you operate a facility that has the total combined capacity to store 20,000 gallons (equals 167,043 pounds) of hazardous chemicals?.………………………………………………………………………………..……………………………….
c.Do you store petroleum products or hazardous chemicals at a public storage terminal?.…………………………………..… Name of terminal
17.a. Will you be involved with the sale of petroleum products?…………………………………………………………………………
Note: If yes, complete the REG-L form in this booklet and return with your completed NJ-REG. You will be sent a motor fuel license application (MFA-1) or you can download this application at www.state.nj.us/treasury/taxation/prntmf.shtml.
b.Will your company be engaged in the refining and/or distributing of petroleum products for distribution in this state or the importing of petroleum products into New Jersey for consumption in New Jersey?.........……………………………………..
c.Will your business activity require you to issue a Direct Payment Permit in lieu of payment of the Petroleum Products Gross Receipts Tax on your purchases of petroleum products?.……………………………………………………..…………..
18.Will you be providing goods and services as a direct contractor or subcontractor to the State, other public agencies including local governments, colleges and universities and school boards, or to casino licensees?.………………..……….
19.Will you be engaged in the business of renting motor vehicles for the transportation of persons or non-commercial freight?.………………………………………………………………………………………………………………………………..…
20.Is your business a hotel, motel, bed & breakfast or similar facility (or do you provide other transient accommodation rentals (e.g., vacation rental, house, room, or similar lodging used on a transient basis) in the State of New Jersey?........
21.Will this business be operating in the Sports and Entertainments District of Millville, NJ?..……………………………..…….
If yes, will the business be engaged in obtaining gross receipts from any of the following (Circle all that apply if “Yes")
a. Sales, rental or leases of tangible personal property
b. Sales of food & drink c. Charges of admission d. Rental charges for hotel occupancies
22.
Do you make retail sales of new motor vehicle tires, or sell or lease motor vehicles?.………………………………………...
23.
Do you sell voice grade access telecommunications or mobile telecommunications to a customer with a primary place of
use in this State?.…………………………………………………………………………………………………………
24.
Contact Information
Person:
Title:
Daytime Phone: (
)______ - ___________
Ext._______________
E-mail Address:
Signature of Owner, Partner or Officer:
Date:
NO FEE IS REQUIRED TO FILE THIS FORM
IF YOU ARE A SOLE PROPRIETOR OR A PARTNERSHIP WITHOUT EMPLOYEES - STOP HERE -
IF YOU HAVE EMPLOYEES PROCEED TO THE STATE OF NJ NEW HIRE REPORTING FORM ON PAGE 29
IF YOU ARE FORMING A CORPORATION, LIMITED LIABILITY COMPANY, LIMITED PARTNERSHIP, OR A LIMITED LIABILITY PARTNERSHIP, YOU
MUST CONTINUE ANSWERING APPLICABLE QUESTIONS ON PAGES 23 AND 24
Filling out the NJ-REG form is an important step for businesses in New Jersey, ensuring they're properly registered with the state. This process involves providing detailed information about the business, its ownership, and its operations. Below are the steps to correctly complete the NJ-REG form.
Be sure to review each section carefully as you fill out the form. Once you have completed all relevant sections, mail or deliver the form to the address provided at the top of the NJ-REG form. This step will finalize your business registration with the State of New Jersey.
The NJ-REG form is a Business Registration Application required by the State of New Jersey. It's used to register a new business, amend details for an existing business, move a business to a new location, or register additional locations for an already registered business. This registration is essential for operating legally within New Jersey.
Any individual or entity planning to engage in business activity in New Jersey must file the NJ-REG form. This includes but is not limited to companies, partnerships, sole proprietors, and non-profits intending to hire employees, collect sales tax, or open a business location within the state.
No, there is no fee required to file the NJ-REG form for most businesses, including sole proprietors and partnerships without employees. However, certain business structures, like corporations and limited liability companies, may need to complete additional forms that could have associated fees.
The form can be filed online through the New Jersey Division of Revenue and Enterprise Services website or mailed to the address provided in the form instructions. Online filing is recommended for faster processing.
You will need to provide a variety of information, including:
After submission, your application will be processed by the Division of Revenue and Enterprise Services. Once approved, you will receive a Certificate of Registration or License for your business, along with information about any next steps, such as tax registration or employer obligations.
Yes, if there are changes to your business such as a new address, additional locations, or changes in ownership, you need to file an amended NJ-REG form to update your registration details.
You should file the NJ-REG form prior to commencing your business operations in New Jersey, hiring employees, or before the requirement to collect sales tax or any other business-related tax obligation arises.
Help with filling out the NJ-REG form is available through the New Jersey Division of Revenue and Enterprise Services website. Additionally, you may seek assistance from a legal or tax professional familiar with New Jersey business registration requirements.
Not fully completing all sections of the form is a common mistake. Every section must be completed to ensure the registration process can proceed without unnecessary delays.
Another mistake frequently made is incorrectly indicating the reason for filing the application. For instance, selecting 'Original application for a new business' when it should be 'Amended application for an existing business' or another applicable reason.
Using a P.O. Box for the business location address instead of a physical address as required by the instructions can lead to processing issues.
Applicants often forget to check if they need to complete additional sections based on their answers to certain questions. For example, answering "Yes" to having employees requires proceeding to the New Hire Reporting Form.
Misidentifying the type of ownership or business entity (e.g., NJ Corporation, Sole Proprietor, LLC) is also a common error. This mistake can impact tax and liability considerations for the business.
Incorrectly entering or completely forgetting the New Jersey Business Code and County/Municipality Codes are mistakes that can result in the form being returned for corrections.
It is important to take the time to read the instructions carefully and review the entire form before submission to avoid these common errors.
When applying for business registration in New Jersey using the NJ-REG form, it's essential to be aware of other documents often required to fully comply with state regulations and ensure a smooth operation for your business. These complementary documents each serve unique purposes in the broader scope of business registration and ongoing compliance.
Securing these documents in concert with your NJ-REG form can lay a steady foundation for your business’s compliance and operational well-being. Each serves as a key component in navigating the complexities of legal requirements, helping to avoid unnecessary complications as your business grows and evolves.
The Business Registration Application (NJ-REG) shares similarities with various other business and tax-related documents. One such document is the Employer Identification Number (EIN) application form, known as Form SS-4, issued by the Internal Revenue Service (IRS). Both forms are critical for newly formed businesses. The NJ-REG requires businesses to provide their EIN or social security number, mirroring the purpose of the SS-4 form, which is to obtain an EIN. This number is essential for tax administration, similar to how the NJ-REG is used to register businesses for state tax purposes.
Another related document is the Sales Tax Permit application found in many states. Like the NJ-REG, which asks whether the business will collect New Jersey Sales Tax, the Sales Tax Permit application is used by businesses to apply for permission to collect sales tax on behalf of the state. Both are fundamental steps for a business intending to sell taxable goods or services, ensuring compliance with state tax laws.
The Business License Application is also similar to the NJ-REG. The NJ-REG can serve as a registration for a Business Registration Certificate, which is akin to obtaining a general business license in some jurisdictions. Both forms are initial steps toward legal recognition and permission to operate a business within a particular locale, encompassing a range of regulatory and tax obligations.
Comparable to the NJ-REG's section on the Unemployment Compensation Law, state Unemployment Insurance (UI) registration forms are used to register a business with the state’s UI program. Both documents collect information to determine a business's responsibility for contributing to unemployment insurance funds, a crucial aspect of employing workers in any state.
Worker’s Compensation Insurance forms, which businesses use to either purchase insurance or demonstrate self-insurance for worker's compensation, share a common goal with part of the NJ-REG. While the NJ-REG registers the business for state tax and employer purposes, ensuring compliance with regulations such as worker’s compensation laws is also implied as part of being an employer in New Jersey.
Lastly, the Domestic Employer's Registration form, for those hiring household employees, and the NJ-REG section for "Employer of Domestic Household Employee(s)," both serve to establish an employer's account for tax and employment purposes. Whether for general business or domestic employment, these forms contribute to the legal and financial structure necessary for employing staff within the state.
Each of these documents, while serving specific functions, parallels the NJ-REG in its aim to ensure businesses comply with administrative, tax, and employment obligations within their jurisdiction. Through various forms, businesses provide critical information to state and federal agencies, ensuring accountability, legal operation, and the welfare of employees.
When it comes to filling out the NJ-REG form, it's essential to approach the task with care to ensure that your business registration goes smoothly. Here are some dos and don'ts that can help guide you through the process:
The NJ-REG form is essential for businesses in New Jersey, yet misunderstandings about its requirements and implications are common. Addressing these misconceptions ensures businesses can navigate their registration processes effectively. Below are six common misconceptions about the NJ-REG form and the truths behind them.
Understanding the NJ-REG form and its requirements helps businesses in New Jersey remain compliant and fully benefit from their registration status. Dispelling these misconceptions is crucial for smooth business operations and legal compliance.
Understanding the NJ-REG form is crucial for businesses to ensure correct registration with the State of New Jersey. Here are 10 key takeaways for businesses while filling out and using the NJ-REG form:
Accurately completing the NJ-REG form is vital for businesses to comply with New Jersey's legal requirements, ensuring that they can operate smoothly and legally within the state.
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