N.J. Div. of Taxation, Remote Sellers (updated Apr. 24, 2025) — Remote Sellers — Sales Tax economic threshold ($100,000 or 200 transactions, effective Nov. 1, 2018)

# Background — Wayfair and remote sellers

On June 21, 2018, the U.S. Supreme Court overturned the requirement that remote sellers must have a physical presence in a state in order to be required to collect that state's Sales Tax (South Dakota v. Wayfair). A remote seller is one who sells tangible personal property, specified digital products, or taxable services for delivery into a state via the Internet, catalog, or telephone, and has no physical presence in that state. Sellers that have a physical presence in New Jersey, or who are otherwise legally obligated to collect and remit New Jersey Sales Tax, are unaffected.

# Economic threshold — $100,000 gross revenue or 200 separate transactions

For sales made on and after November 1, 2018, a remote seller that makes a retail sale of tangible personal property, specified digital products, or taxable services delivered into New Jersey must register, collect, and remit New Jersey Sales Tax if it meets either criterion: (1) gross revenue from such sales delivered into New Jersey during the current or prior calendar year exceeds $100,000; or (2) the remote seller sold tangible personal property, specified digital products, or taxable services delivered into New Jersey in 200 or more separate transactions during the current or prior calendar year. A remote seller that does not meet either criterion does not have to register to collect and remit New Jersey Sales Tax.

# Marketplace transactions

Remote sellers are not required to collect and remit Sales Tax on sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey when sold through a marketplace, because the law requires the marketplace facilitator to collect and remit Sales Tax on all marketplace transactions, regardless of whether the marketplace seller is above or below the economic thresholds. The Division may temporarily suspend or delay a marketplace facilitator's registration, collection, and remittance obligations for a period not to exceed 180 days upon written request. See Technical Bulletin TB-83.

# Registration

Beginning November 1, 2018, a remote seller above one or both thresholds should register through the Division of Revenue and Enterprise Services ('Register as Remote Seller Only'), or, since New Jersey is a full member of the Streamlined Sales and Use Tax Governing Board, may register for Streamlined member states through one online application in the Streamlined Sales Tax Registration System. A remote seller over the economic threshold that sells solely through one or more marketplaces must register, but may request to be placed on a non-reporting basis for Sales Tax by filing Form C-6205-ST, since the marketplace collects the tax on all marketplace transactions. The New Jersey Sales Tax Guide (S&U-4) identifies the taxability of many products and services.