
NJ New Jersey nexus threshold
New Jersey nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
- Gross revenue from retail sales of tangible personal property into the state
- Specified digital products
- Taxable services (listed in N.J.S.A. 54:32B-3(b)) delivered into the state
- Nontaxable retail sales of tangible personal property
- Receipts for taxable services (listed in N.J.S.A. 54:32B-3(b)) delivered into the state, even if it’s exempt
Excluded transactions:
- Exempt services
Effective date:
November 1, 2018
Evaluation period:
Current or previous calendar year