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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