State of New Jersey Business Registration
This form is to register a business with the New Jersey Division of Revenue. The form provided here is simply a sample of what the actual Form NJ-REG looks like.
STATE OF NEW JERSEY
DIVISION OF REVENUE
MAIL TO:
CLIENT REGISTRATION
PO BOX 252
TRENTON, NJ 08646-0252
OVERNIGHT DELIVERY:
CLIENT REGISTRATION
160 S. BROAD STREET
TRENTON, NJ 08625
BUSINESS REGISTRATION
Read instructions before completing this form
ALL SECTIONS MUST BE FULLY COMPLETED ON THIS APPLICATION
REGISTRATION DETAIL
A. Please indicate the reason for your filing this application (Check only one box)
____ Original application for a new business.
____ Application for a new location of an existing business.
____ Amended application for an existing business.
____ Moved previously registered business to new location (NJ-C can be used in lieu of NJ-REG)
Give name and NJ Registration Number of existing business.
____________________________________________________
B. FEIN # _________________________________ (____ Check Box if applied for)
OR
Soc. Sec. # of Owner _________________________________
C. Name ___________________________________________________ (If INCORPORATED - give Corp. Name, IF NOT - give Last Name, First Name, MI of Owner, Partners)
D. Trade Name _________________________________________________________________
E. Business Location: (Do not use P.O. Box for Location Address)
Street _____________________________________
City __________________________________
State _________________________________
Zip Code - (Give 9-digit Zip) _________________________________
(See instructions for providing alternate addresses)
F. Mailing Name and Address: (if different from business address)
Name_____________________________________________
Street_____________________________________________
City__________________________________
State _________________________________
Zip Code - (Give 9-digit Zip) _________________________________
BUSINESS DETAIL
G. Beginning date for this business in New Jersey _______ /_______ /_______ (month/day/year) (see instructions)
(O/C ______)
H. Type of ownership (check one):
____ NJ Corporation
____ Sole Proprietor
____ Partnership
____ Out-of-State Corporation
____ Limited Partnership
____ S Corporation
____ Limited Liability (1065 Filer)
____ Limited Liability (1120 Filer)
____ Other _______________
I. New Jersey Business Code _________________________________ (see instructions)
J. County / Municipality Code _________________________________ (see instructions)
K. County __________________
----------------------------------------
FOR OFFICIAL USE ONLY
DLN B -____________________
CORP # ____________________
----------------------------------------
L. Will this business be open all year? ____Yes ____No
If NO - Circle months business will be open:
JAN FEB MAR
APR MAY JUN
JUL AUG SEPT
OCT NOV DEC
M. IF A CORPORATION, complete the following:
Date of Incorp. ______ /______ /______ (month/day/year)
State of Incorp. _________________________________
Fiscal month _________________________________
Is this a Subsidiary of another corporation? ____YES ____NO
If YES, give name & Federal ID# of parent ___________________________________
N. Standard Industrial Code _________________________________ (if known)
O. Provide the following information for the owner, partners or responsible corporate officers. (If more space is needed, attach rider.)
OWNERSHIP DETAIL
NAME
Last Name ___________________________________
First ___________________________________
Middle Initial ___________________________________
SOCIAL SECURITY NUMBER ___________________________________
TITLE ___________________________________
HOME ADDRESS
Street ___________________________________
City ___________________________________
State ___________________________________
Zip ___________________________________
PERCENT OF OWNERSHIP ___________________________________
NAME
Last Name ___________________________________
First ___________________________________
Middle Initial ___________________________________
SOCIAL SECURITY NUMBER ___________________________________
TITLE ___________________________________
HOME ADDRESS
Street ___________________________________
City ___________________________________
State ___________________________________
Zip ___________________________________
PERCENT OF OWNERSHIP ___________________________________
FEIN#: ________________________
NAME: ______________________________________________
Each Question Must Be Answered Completely
1. a. Will you be paying wages, salaries or commissions to employees working in New Jersey? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____ Yes ____ No
Give date of first wage or salary payment: _______ /_______ /_______ (Month/Day/Year)
b. Give date of hiring first NJ employee: _______ /_______ /_______ (Month/Day/Year)
c. Will you be paying wages, salaries or commissions to New Jersey residents working outside New Jersey? . . . . . . . . . . . . . . . . . . . . . . . . . ____ Yes ____ No
d. Will you be the payer of pension or annuity income to New Jersey residents? . . . . . . . . . . . . . . . . ____ Yes ____ No
e. 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? . . . . . . ____ Yes ____ No
f. Date cumulative gross payroll exceeds $1,000 _______ /_______ /_______ (Month/Day/Year)
2. Did you acquire
____ Substantially all the assets;
____ Trade or business;
____ Employees; of any previous employing units? . . . ____ Yes ____ No
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 Unit ___________________________________
______________________________________________________
________________________________
N.J. Employer ID
Address _______________________________________________
______________________________________________________
_______________________________
Date Acquired
____ Assets
PERCENTAGE ACQUIRED _________________%
____ Trade or Business
PERCENTAGE ACQUIRED _________________%
____ Employees
PERCENTAGE 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, unless the acquired protests within four months from date of acquisition.
The transfer of the employment experience is required by law if the predecessor and successor units are owned or controlled by each other or by the same interests.
Are the predecessor and successor units owned or controlled by the same interests? . . . . . . . . . . . . . . . . . . . . ____ Yes ____ No
Do you protest the transfer of the employment experience which may affect your contribution rate? . . . . . . . . . . . . . . ____ Yes ____ No
4. Is your employment agricultural? . . . . . . . ____ Yes ____ No
5. Is your employment household? . . . . . . . . . ____ Yes ____ No
a. If yes, please indicate calendar quarter in which gross cash wages totaled $1,000 or more _______ /_______ /_______ (Month/Day/Year)
6. Are you a 501(c)(3) organization? . . . . . . . . . . ____ Yes ____ No
7. Were you subject to the Federal Unemployment Tax Act (FUTA) in the current or preceding calendar year? . . . . . . . . . ____ Yes ____ No
(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? . . . . ____ Yes ____ No
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? . . . . . . . . . . . . . . . . ____ Yes ____ No
9. Type of business
____ 1. Manufacturer
____ 2. Service
____ 3. Wholesale
____ 4. Construction
____ 5. Retail
____ 6. Government
Principal product or service _________________________________
Type of Activity _____________________________________
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)
Street Address _______________________________________________
City _______________________________________________
Zip Code _______________________________________________
County _______________________________________________
NATURE OF BUSINESS (See Instructions)
Business Code _______________________________________________
Principal Product or Service
Complete Description _______________________________________________
% ___________________________
No. of Workers at Each Location and/in Each Class of Industry ____________________________
NJ WORK LOCATIONS (Physical location, not mailing address)
Street Address _______________________________________________
City _______________________________________________
Zip Code _______________________________________________
County _______________________________________________
NATURE OF BUSINESS (See Instructions)
Business Code _______________________________________________
Principal Product or Service
Complete Description _______________________________________________
% ___________________________
No. of Workers at Each Location and/in Each Class of Industry ____________________________
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? . . . . . . . . . . . . . . . ____ Yes ____ No
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) . . . . . ____ Yes ____ No
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? . . . . . . . . . . . . ____ Yes ____ No
12. Do you intend to sell cigarettes? . . . . . . . . . . . . ____ Yes ____ No
Note: If yes, complete the REG-L form in this booklet and return with your completed NJ-REG. To obtain a cigarette retail or vending machine license complete the CM-100 in this booklet.
13. a. Are you a distributor or wholesaler of tobacco products other than cigarettes? . . . . . . . . . . . ____ Yes ____ No
b. Do you purchase tobacco products other than cigarettes from outside the State of New Jersey? . . . . . . . . . . . . ____ Yes ____ No
14. Are you a manufacturer, wholesaler, distributor or retailer of "litter-generating products"? If your annual retail sales of litter generating products is less than $250,000 you are EXEMPT from this tax. (See Instructions) . . . . . . . . . . . . . . . . . . . ____ Yes ____ No
15. Are you an owner or operator of a sanitary landfill facility or a solid waste facility in New Jersey? . . . . . . . . . . . . . ____ Yes ____ No
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? . . ____ Yes ____ No
b. Do you operate a facility that has the total combined capacity to store 20,000 gallons (equals 167,043 pounds) of hazardous chemicals? . . . . . . . . . . . . . . . . ____ Yes ____ No
c. Do you store petroleum products or hazardous chemicals at a public storage terminal? . . . . . . . . . . . . . . . . ____ Yes ____ No
Name of terminal ___________________________
17. a. Will you be involved with the sale or transport of motor fuels and/or petroleum? . . . . . . . . . . . . . . . . . . . . ____ Yes ____ No
Note: If yes, complete the REG-L form in this booklet and return with your completed NJ-REG. To obtain a motor fuels retail or transport license complete and return the CM-100 in this booklet.
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . ____ Yes ____ No
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? . . . ____ Yes ____ No
18. List any other New Jersey State taxes for which this business may be eligible (see instructions).
____________________________________
____________________________________
____________________________________
19. Telephone Numbers:
Contact Person _________________________________________________
Title _________________________________
Daytime: (_____) ________ - ___________________ Ext._______
Evening: (_____) ________ - ___________________ Ext._______
Signature of Owner, Partner or Officer _________________________
Title _________________________
Date _______________________________
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 25]
IF YOU ARE FORMING A CORPORATION, LIMITED LIABILITY COMPANY, LIMITED PARTNERSHIP, OR A LIMITED LIABILITY PARTNERSHIP YOU MUST CONTINUE ANSWERING APPLICABLE QUESTIONS [ON PAGES 21 AND 22]
-----------------------------
INSTRUCTIONS FOR FILLING OUT THIS FORM
-----------------------------
The NJ Division of Revenue adopted this registration procedure to assist you in becoming aware of and understanding all of the taxes and related liabilities to which a new business or applicant for a license may be subject. The procedure covers tax/employer registration for ALL types of businesses, and also covers the filing of NEW legal business entities such as domestic/foreign corporations or limited liability companies (Public Records Filing, page 21-22).
All businesses must complete the registration application (NJ-REG, pages 15-17) in order to receive the forms, returns, instructions, and other information needed to comply with New Jersey laws. This applies to every individual, corporation, or other legal business entity, or unincorporated entity engaged in the conduct or practice of any trade, business, profession, or occupation, whether full time or part time, within the State of New Jersey. Registration requirements also apply to name holder and dormant corporations, as well as to owners of tangible personal property used in business located in New Jersey or leased to another business entity in New Jersey. Nonprofit organizations applying for exemption from New Jersey sales and use taxes must complete the Application for an Exempt Organization Permit (REG-1-E) and mail the completed application to the Division of Taxation for final approval. Persons commencing business or opening additional places of business must register at least 15 business days prior to commencement or opening. There is no fee for filing NJ-REG; however, as outlined in the instructions, there are fees for filing new business entities.
Mail the completed NJ-REG to:
NEW JERSEY DIVISION OF REVENUE
PO BOX 252
TRENTON, NEW JERSEY 08646-0252
Overnight Delivery of NJ-REG to:
NJ DIVISION OF REVENUE
160 SOUTH BROAD STREET
TRENTON, NJ 08618
To submit a Public Records Filing or combined Public Records Filing with NJ-REG, choose one of the Delivery/Return Options listed on page 19 (Items 2 a-c).
IMPORTANT- READ THE FOLLOWING INSTRUCTIONS CAREFULLY BEFORE COMPLETING ANY FORMS. PRINT OR TYPE ALL INFORMATION. PROVIDE A COMPLETE APPLICATION. FAILURE TO PROPERLY COMPLETE THE APPLICATION MAY DELAY ISSUANCE OF YOUR CERTIFICATE OF AUTHORITY OR LICENSE.
PAGE 15 INSTRUCTIONS -
Item A Check the appropriate box to indicate reason for filing the application. Check only one box. Nonprofits that are 501(c)(3), volunteer fire or parent-teacher organizations and want to apply for exemption from sales tax need to file Form REG-1-E, instead of the NJ-REG. The form is available by calling (609) 292-5995.
Item B Enter the FEIN assigned to the employer or vendor by the Internal Revenue Service or if not required, enter the Social Security Number assigned to the single owner or to a partner, in the case of a partnership. Check box if you have applied for FEIN.
Item C Enter the corporate name of the business being registered or the name(s) of the owner(s) if an individual or partnership.
Item D Enter the Trade Name, if different from Item C.
Item E Enter the address of the physical location of the business, do not use a PO Box address. Be sure to include the nine-digit zip-code.
Item F Enter the name and address to which all New Jersey tax returns will be mailed. Be sure to include the nine-digit zip code. If you wish different type tax returns to go to different addresses, please attach a separate sheet and indicate the address to which each tax return is to go.
Item G Enter the date which you started or assumed ownership of this business in New Jersey. If your business has not yet started, enter the date that you will commence doing business. If no business is conducted in NJ, but, you are going to withhold NJ Gross Income Tax for employees, enter the date withholding will begin.
Item H Check the appropriate box for your Type of Ownership. If you check "S Corporation," complete the New Jersey S Corporation Election form (CBT-2553) found in this booklet on page 33.
Item I Enter your New Jersey Business Code from Table A. If you are engaged in more than one type of business, enter the code for the predominant one. This section must be completed to avoid delays in issuance of the Certificate of Authority or License.
Item J Enter your New Jersey County/Municipality Code from Table B. This code reflects the County/Municipality in which your business is located.
Item K Enter the county where your business is located.
Item L If this business will be open all year, check the "YES" box. If this is a seasonal business, check "NO" and indicate the months the business is open.
Item M If the business is a corporation; enter the date of incorporation, the state of incorporation and the fiscal month of the corporation. If this business is a subsidiary of another corporation, check "YES" and enter the name and FEIN of the parent.
Item N Enter the four-digit Standard Industrial Code (SIC) if known.
Item O Enter the names of the owner, partners or responsible corporate officer(s). Enter the social security number, title, and home address for each person listed. If more space is needed, attach a separate sheet with the requested information.
PAGE 16 INSTRUCTIONS -
Question 1 -
(a) If you will be paying wages, salaries or commissions to employees working in New Jersey, check "YES" and enter the date of the first payment. This date must be provided for Unemployment and Disability registration purposes.
(b) If 1(a) is "YES", enter the date you hired your first New Jersey employee.
(c) If you will be paying wages, salaries or commissions to New Jersey residents working outside New Jersey, check "YES".
(d) If you will be the payer of pensions and/or annuities to New Jersey residents, check "YES" and enter the date of the first payment.
(e) If you will 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, check "YES" and enter the date of the first prize awarded. (NJ Lottery proceeds not included.)
(f) This date must be provided for Unemployment and Disability registration purposes. Accumulate the gross periodic payrolls until they add up to a total of $1,000. Enter that date on line 1f.
Question 2:
If you purchased or otherwise came into possession of 90% or more of the assets of another business, check "Substantially all the assets". If you purchased or otherwise received the right to continue to operate the entire trade or business of another employer, check "Trade or Business". If you took over all the employees of an existing business, excluding corporate officers if any, check "Employees".
Enter the name, any trade name and address of the business you acquired. Also enter the New Jersey Unemployment Registration Number or FEIN of the prior business as well as the date you purchased the business. Also indicate the percentage of assets, trade or business and employees that you took over from the prior business.
Question 3:
When the successor acquires or absorbs and continues the business of a subject predecessor, the successor employer cannot protest the transfer of the predecessor's employment experience if the predecessor and successor units were owned or controlled by each other or by the same interests.
Question 4: Agricultural labor means the following activities:
1. Services performed on a farm in connection with cultivation of the soil; raising or harvesting any agricultural or horticultural product; raising, feeding, caring for and managing livestock, bees, poultry or furbearing animals; handling, packaging, or processing any agricultural or horticultural commodity in its unmanufactured state; repair and maintenance of equipment or real property used in the agricultural activity; and transport of agricultural or horticultural supplies or products if not in the usual course of a trucking business;
2. Service performed in a greenhouse or nursery if over 50 percent of the gross sales volume is attributable to products raised in the greenhouse or nursery; and
3. Service performed by a cooperative of which the producer of the agricultural product is a member if the service performed is incidental and necessary to the delivery of the product to market in a finished state.
Agricultural labor does not include:
1. Service performed at a racetrack;
2. Service in the breeding, care or boarding of domesticated animals of a kind normally found in a home, such as dogs and cats;
3. Service in a retail enterprise selling the product of an agricultural enterprise if the retail enterprise is not located on or contiguous to the site of production; or
4. Service in a retail enterprise located on or contiguous to the site of production if greater than 50% of the gross sales volume of the retail enterprise is attributable to items not produced at the site.
Question 5:
Household service means service of a personal nature performed outside of a business enterprise for a householder. Household service is normally performed in a private residence, but may be performed in other settings such as a nursing home or a yacht. Household service would include, but is not limited to, the following occupations: maids, butlers, cooks, valets, gardeners, chauffeurs; personal secretaries, baby-sitters and nurses' aides.
(a) If "YES", this date is to be provided for Unemployment and Disability registration purposes. Accumulate the gross periodic cash payrolls until they add up to a total of $1,000 in a calendar quarter. Enter that date here.
Question 6:
Has the Internal Revenue Service determined that your organization is exempt from income tax as a 501(c)(3) organization? If yes, check "YES".
Question 7:
Any employing unit subject to the provisions of the Federal Unemployment Tax Act (FUTA) in the current or preceding calendar year automatically becomes an employer unless services are specifically excluded under the New Jersey Unemployment Law. An employing unit (other than one which employs agricultural workers) is generally subject to FUTA if it had covered employment during some portion of a day in 20 different calendar weeks within the calendar year or had a quarterly payroll of $1,500 or more.
Question 8:
If you believe that you or your business is not required to pay unemployment and temporary disability contributions on wages paid to its employees, check "YES", otherwise check "NO". Examples are: This is a church or the only employees of this proprietorship are the spouse and children under age 18. You may be subject to New Jersey Gross Income Tax Withholding.
Question 9:
For principal product or service, please provide a description for that product or service which accounts for over 50% of your business (i.e. fuel oil). Please briefly describe the type of activity your business is engaged in (i.e. drive a fuel truck to sell fuel oil to consumers).
Question 10:
This information is to be supplied by every employer regardless of the number of work locations in New Jersey or the number of classes of industry which it is engaged in. Please do not describe work location by post office box number. The incorporated municipalities in which workers operate or to which they report daily should be named instead. If there is more than one location please list each location beginning with the largest employing facility first. Please provide the location address and indicate the nature of business conducted at each location. If two or more principal classes of activity are conducted at one location, please indicate.
In describing the "Nature of Business", classify your "Primary Activity" under one of the following: wholesale trade, retail trade, manufacturing, mining and quarrying, construction (general or specific), real estate, insurance, finance, transportation, communication, or other public utilities, personal service, business service, professional service, agriculture, forestry, fishery. If the employing unit is engaged in trade, state under "Primary Activity" whether as wholesaler, commission merchant or wholesale branch of manufacturing concern, retailer (store, route, restaurant, fast food, service station, and the like), or retail branch of manufacturing concern. Please refer to the list of business codes provided.
For units engaged in manufacturing, state the product which has the greatest gross annual value. Describe also the basic raw materials or articles. For units with more than one principal product or service show percentage of gross value in each.
For contractors (subcontractors) in construction, state the type of activity, such as general (building or other), highway, heavy marine (not ship), water well, demolition, or specific (i.e. plumbing, painting, masonry or stone, carpentry, roofing, concrete, general maintenance construction and the like), speculative builder, development builder.
For service providers, state whether hotel, laundry, photography, barber or beauty, funeral, garment, hygienic, business janitor, news, radio, accounting, educational, repair, entertainment, amusement, athletic specific professional or the like.
For the wholesaler or retailer, describe primary commodity. If engaged in marine transportation, state whether on inland water-ways, harbors, coastwise or trans-oceanic.
For employers engaged in more than one business activity (i.e. service station, mini-mart) show (in the percent column) the relative gross business each activity does.
The average number of employees on the payroll at each location and in each class of activity should be shown. Please continue on a separate sheet if needed.
PAGE 17 INSTRUCTIONS
Question 11
(a) If you will be collecting New Jersey Sales Tax and/or paying Use Tax check "YES" and enter the date of the first sale.
(b) Check "YES" if you will be making tax exempt purchases. If "YES", you will be issued New Jersey Resale Certificates (ST-3) and/or Exempt Use Certificates (ST-4).
NOTE: Form ST-3, Resale Certificate. Issued to a vendor by a purchaser who is not the "end user" of the goods or services being purchased.
Form ST-4, Exempt Use Certificate. Issued to a vendor by a purchaser who is purchasing goods for an exempt use.
(c) If your business is located within Atlantic City, Salem County, North Wildwood, Wildwood Crest or Wildwood, check the applicable box. If you are eligible for the New York/New Jersey Cooperative Interstate Sales Tax Agreement, indicate this in Question 18 under "Other State Taxes".
(d) All NJ locations collecting NJ sales tax must be registered. If "YES", attach a rider requesting consolidated reporting.
(e) If you sell, store, deliver or transport natural gas or electricity to users or customers whether by mains, lines, or pipes located within this State or by any other means of delivery, check "YES".
Question 12:
If you intend to sell cigarettes in New Jersey, check "YES". If "YES", complete Form REG-L if you are requesting a wholesaler, distributor or manufacturer license application. Complete Form CM-100 if you are applying for a retailer or vending machine license. You will be sent the appropriate license/license application after these forms are processed.
Question 13:
(a) If you are a distributor or wholesaler of tobacco products other than cigarettes, check "YES". Examples of tobacco products are: cigars, little cigars, cigarillos, chewing tobacco, pipe tobacco, smoking tobacco, tobacco substitutes and snuff. Cigarettes are exempt from the Tobacco Products Wholesale Sales and Use Tax.
(b) If the distributor or wholesaler has not collected the Tobacco Products Wholesale Sales and Use Tax from the retailer or consumer, the retailer or consumer is responsible for remitting the compensating use tax on the price paid or charged directly to the Division of Taxation within 20 days of the date the tax was required to be paid.
Question 14:
If you are a manufacturer, wholesaler, distributor or retailer of "litter generating products", check "YES". Litter-generating products are: food, soft drinks and carbonated water, beer, wine, distilled spirits, glass containers, metal containers, plastic or fiber containers, groceries, drugstore sundries, cigarettes and tobacco products, motor vehicle tires, newsprint and magazine paper stock, paper products and household paper, and cleaning agents and toiletries. If your annual retail sales of litter-generating products are less than $250,000, you are EXEMPT from this tax.
Question 15:
If you are an owner or operator of a sanitary landfill facility or a solid waste facility in New Jersey, check "YES" and indicate the facility number and type as classified by the New Jersey Department of Environmental Protection. Registration instructions for the Solid Waste Services and Landfill Closure and Contingency taxes will be forwarded.
Question 16:
(a) If you operate a facility that has the total combined capacity to store 200,000 gallons or more of petroleum products, check "YES".
(b) If you operate a facility that has the total combined capacity to store 20,000 gallons of hazardous chemicals at a public storage terminal, check "YES" and enter the name of the terminal.
(c) If you store petroleum products or hazardous chemicals at a public storage terminal, check "YES" and enter the name of the terminal. A Spill Compensation and Control Tax registration application will be forwarded.
Question 17
(a) If your company will be involved with the sale or transport of motor fuels and/or petroleum, check "YES". If "YES", complete Form REGL if you are requesting a wholesaler, distributor, import, export, seller/use, gasoline jobber or storage facility operator license application. Complete Form CM-100 if you are applying for a retail dealer or transport license. You will be sent the appropriate license/license application after these forms are processed.
(b) If your company is 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, check "YES". If you have checked "YES", complete Form REG-L and return it with your competed NJ-REG.
(c) If you checked "YES", you will be sent a Direct Payment Permit application.
Question 18:
List any other New Jersey State taxes for which this business is eligible in the space provided. (See Taxes of the State of New Jersey.)
Question 19:
Enter the name, title, and telephone numbers of the contact person who will answer questions regarding the registration application.
Signature: The application must be signed and dated by the owner if a sole proprietorship, or in the case of a corporation, by the president, vice president, secretary, treasurer, comptroller, or other duly authorized officer.
Check List for Public Records Filing
____ Completed and signed Public Records Filing (pages 21 and 22)
____ Completed and signed Business Registration Application (pages 15-17) (NOTE: Use appropriate envelope supplied-PO Box 252).
____ Filing fee using an acceptable payment method.
____ Transmittal letter or service request sheet with instruction for returning completed work (mail and over-the-counter requests)
____ Completed and signed CBT-2553 (S Corporation Election) if applicable
____ Cover sheet listing work request details (FAX Filing Requests)
Delivery Options for Public Records Filings:
Mail: PO Box 308, Trenton, NJ 08625
Over-The-Counter: 225 W. State Street, 3rd Floor
Trenton, NJ 08608-1001
Phone: (609) 292-9292
FAX: (609) 984-6851
Check List for Business Registration Applications
____ Completed and signed Registration Application (pages 15-17)
____ Completed and signed NJ-REG-L (Cigarette and Motor Fuel Wholesalers/Distributors/Manufacturers only) or CM-100 (Cigarette and Motor Fuel Retailers only, if applicable).
Delivery Options for Business Registration Application:
Mail: PO Box 252, Trenton, NJ 08646-0252
Overnight: 160 South Broad Street, Trenton, NJ 08625