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³Ô¹ÏºÚÁÏ

Division of Taxation

Who is a Vendor?

For tax purposes, ³Ô¹ÏºÚÁÏ considers anyone who makes retail sales of products or services in this State to be a vendor. This includes retailers who sell at flea markets, craft shows, music events, fairs, bazaars, gun shows, or trade shows. ³Ô¹ÏºÚÁÏ requires vendors to collect Sales Tax on all taxable sales made in this State. This includes online sales of products or services delivered to ³Ô¹ÏºÚÁÏ.

Every vendor, whether a person or entity, doing business in ³Ô¹ÏºÚÁÏ must register with New Jersey at least 15 days before engaging in business activity. To register, file a Business Registration Application (Form NJ-REG) online with the Division of Revenue and Enterprise Services.

Once registered, you will receive a ³Ô¹ÏºÚÁÏ Business Registration Certificate and, if applicable, a ³Ô¹ÏºÚÁÏ Certificate of Authority (to be able to collect Sales Tax). You must display both certificates at all times – at your place of business or at any event where you sell goods or services, including events where the vendor arranges for sales to be completed online or through some other off-site means.

Note: Each registrant’s authority to collect the Sales Tax is certified by the Certificate of Authority and is issued by the ³Ô¹ÏºÚÁÏ Division of Taxation.

As a vendor, you are required to:

  • Collect Sales Tax on all taxable transactions and remit the taxes to the State;
  • File ³Ô¹ÏºÚÁÏ Tax returns (personal and/or business) if appropriate; and
  • Withhold and remit ³Ô¹ÏºÚÁÏ Income Tax and contributions for unemployment insurance/workforce development partnership fund/supplemental workforce fund, disability insurance, and family leave insurance (UI/DI/FLI) for employees working or living in ³Ô¹ÏºÚÁÏ.
  • You collect ³Ô¹ÏºÚÁÏ Sales Tax or withhold ³Ô¹ÏºÚÁÏ Income Tax on behalf of New Jersey. You must submit this money to the State.
  • You are personally responsible for ensuring the Sales Tax you collect is sent to the State.
  • If you are an employer, you are responsible for paying ³Ô¹ÏºÚÁÏ Income Tax you withhold from your employees.

Warning: The State of ³Ô¹ÏºÚÁÏ will charge penalties and interest if you do not send these taxes to Taxation by the due dates.

  • The Division of Taxation enforces State tax laws. 
  • Our personnel can make onsite, jeopardy assessments of a vendor’s operations. If our staff members observe improper tax collection procedures, they can take immediate steps to ensure that ³Ô¹ÏºÚÁÏ’s interests are protected. 
  • We may seize all available assets to satisfy the on-site tax assessment. This may be deemed necessary when a vendor, particularly one operating from a non-fixed location, does not register the business, file tax returns, and/or remit taxes due.

Before you register your business, visit Taxes and Fees Administered by the Division for information about taxes or fees that may apply to you.

For more information about Sales Tax, see Technical Bulletin TB-78(R) (Nexus for Sales and Use Tax).
We provide several Sales Tax publications. The following may interest you:
ANJ-11 , Arts & Crafts Businesses & ³Ô¹ÏºÚÁÏ Sales Tax
ANJ-15 , Flea Markets & ³Ô¹ÏºÚÁÏ Sales Tax
S&U-6 , Sales Tax Exemption Administration (³Ô¹ÏºÚÁÏ Sales Tax Exemption Certificates)

Your business activity may require you to register for ³Ô¹ÏºÚÁÏ Corporation Business Tax. A foreign corporation must register for Corporation Business Tax if it will have employees or representatives at trade shows in ³Ô¹ÏºÚÁÏ to display samples, hand out brochures, provide information, take orders, or sell products. For more information, visit Corporation Business Tax Overview or see Technical Bulletin TB-79(R) (Nexus for Corporation Business Tax).

If you need help completing the Business Registration Application (Form NJ-REG) or have any registration questions call the Division of Revenue and Enterprise Services' Business Registration Services Office at 609-292-9292 (Option #1). Its hours are 8:30 a.m. to 4:30 p.m., Monday through Friday (excluding State holidays).
For questions about vendors, email taxrevops@treas.nj.gov.


Last Updated: Tuesday, 09/09/25