New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (entity formation) / New Jersey Division of Taxation (tax registration) / Local municipality for local licenses
Step by Step
How to do it
Determine your business structure: sole proprietor, LLC, corporation, partnership
Register your business entity with the NJ Division of Revenue and Enterprise Services (DORES) (for LLCs, corporations, and LPs) - file online through the NJ Business Gateway Services at business.nj.gov; or at njportal.com/DOR/EntitySearch
Obtain an EIN (Employer Identification Number) from the IRS at irs.gov if forming an entity, hiring employees, or operating as a partnership
Register with the NJ Division of Taxation and/or Department of Labor for applicable state taxes and employer obligations through NJ Business Registration at business.nj.gov:
- Employer Registration (unemployment insurance, withholding tax - file through myunemployment.nj.gov and Division of Taxation)
- NJ Business Registration Certificate (NJ-REG form) - required for all businesses operating in NJ; free
Obtain an NJ BUSINESS REGISTRATION CERTIFICATE (BRC): file NJ-REG form with Division of Taxation; free; required before hiring employees, collecting sales tax, or operating in NJ; available online at njtaxation.org
Check with your municipality for LOCAL BUSINESS LICENSES: NJ cities and townships independently decide licensing requirements; many require local business licenses; contact your municipal clerk
Check for industry-specific state licenses: contractors must register with NJ Department of Community Affairs (Home Improvement Contractor registration - state.nj.us/dca/); health professionals, real estate, engineers through the Division of Consumer Affairs (njconsumeraffairs.gov) under the Department of Law and Public Safety
Renew entity annual report with DORES; renew local licenses; renew professional licenses per board schedule
Details
What you need to know
Required Docs
Business name and type of activity
NJ business address and registered agent (for LLCs and corporations)
Entity formation documents
EIN or Social Security number
Industry-specific certifications if applicable
Fee
LLC formation: $125 online; corporation: $125 online; annual report: $50-$75 (LLC and corporation); NJ Business Registration Certificate (NJ-REG): FREE; Sales Tax Certificate: free; local license: varies by municipality
RENEWAL: Entity annual report due by the last day of the fourth month after fiscal year end; local license: annual per municipality; professional licenses: biennial typically
ONLINE OPTION: Yes - business.nj.gov (NJ Business Gateway - excellent one-stop portal); njtaxation.org (tax/NJ-REG); njconsumeraffairs.gov (professional licenses)
WHERE TO GO: NJ Division of Revenue (entity formation); NJ Division of Taxation (NJ-REG and sales tax); Municipality (local license); Division of Consumer Affairs (professional licenses)
NJ Division of Revenue (entity formation); NJ Division of Taxation (NJ-REG and sales tax); Municipality (local license); Division of Consumer Affairs (professional licenses)
County-specific variations apply
NJ's ~565 municipalities each independently administer local business licensing. Newark, Jersey City, Trenton, Camden, Paterson, Elizabeth, and other cities have comprehensive local licensing systems. Many suburban NJ municipalities also require local business licenses. Contact your specific city/town clerk before operating.
New Jersey Notes
Important state-specific details
NJ Business Gateway (business.nj.gov): excellent integrated one-stop portal for entity formation, tax registration, and other business services.
HOME IMPROVEMENT CONTRACTOR (HIC): all contractors performing home improvement work in NJ must register with NJ DCA; registration fee varies; njdca.nj.gov.
NJ Consumer Affairs: licenses accountants, real estate agents, insurance producers, cosmetologists, engineers, architects, and many others - njconsumeraffairs.gov.
NJ sales tax: 6.625% state rate; no general local sales tax; Urban Enterprise Zones have reduced rates (3.3125%) in designated areas.
NJ income tax: graduated for individuals (up to 10.75%); Corporation Business Tax (CBT) for C-corporations.
Official Source
State office contact
State Office
NJ Division of Revenue and Enterprise Services - njportal.com | (609) 292-9292; NJ Division of Taxation - njtaxation.org | (609) 292-6400; business.nj.gov; Division of Consumer Affairs - njconsumeraffairs.gov | (800) 242-5846