The Reseller Index
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Taxes / Seller's permits by state / New Jersey

Do I need a seller's permit to sell on eBay or Poshmark in New Jersey?

The Division of Taxation's pages don't single out a New Jersey-based seller who uses only marketplaces, though S&U-5 says a seller with a physical presence there registers and collects on all taxable transactions; a remote seller over $100,000 or 200 New Jersey sales in the current or prior year must register even if it sells only through marketplaces, and may ask for non-reporting status. Selling direct from New Jersey, including occasional or seasonal sales at flea markets and shows, requires registering on Form NJ-REG at least 15 business days before you start, which gets you a Certificate of Authority; the pages checked don't state a registration fee for a sole proprietor.

New Jersey calls it a Certificate of Authority (Form CA-1) to collect sales tax, issued by the New Jersey Division of Taxation.

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on .

New Jersey in short

Sell only on marketplaces that collect the tax:
Not stated on the state's pages we checked
Also sell direct (own site, Facebook, flea market):
Yes: the state says to register; fee not stated as one figure (see below)
Resale certificate:
New Jersey Resale Certificate (ST-3)
Garage and occasional sales:
Exempt
Where to register:
Form NJ-REG, Business Registration Application (Division of Revenue and Enterprise Services, online or paper)

If you sell only on eBay, Poshmark and other marketplaces

The Division's pages don't single out a New Jersey-based seller whose only sales go through marketplaces: TB-83 says marketplace sellers, remote or with a physical presence in New Jersey, don't collect on sales a facilitator must collect on, while S&U-5 says a seller with a physical presence in New Jersey must register and collect on all taxable transactions. For a remote seller it turns on the economic threshold: over $100,000 in New Jersey gross revenue or 200 or more New Jersey transactions in the current or prior year means registering even when all sales go through marketplaces (with a Form C-6205-ST request for a non-reporting basis available), while a seller under the threshold is not required to register.

The rule: P.L. 2018, c. 132; Technical Bulletin TB-83.

"A remote seller that is over the economic threshold, but sells solely through one or more marketplaces must register, but may request to be placed on a non-reporting basis for Sales Tax"
New Jersey Division of Taxation, New Jersey Sales Tax Remote Sellers Frequently Asked Questions, Is a remote seller required to register with New Jersey if all of the remote seller's sales occur through a marketplace?

New Jersey's Sales and Use Tax rate is 6.625%, with local taxes in Atlantic City and Cape May County. Since November 1, 2018 (P.L. 2018, c. 132), marketplace facilitators collect New Jersey Sales Tax on the sales they facilitate.

Sources: New Jersey Sales Tax Remote Sellers Frequently Asked Questions; TB-83, Sales Through a Marketplace (issued October 25, 2018); S&U-5, Making Mail-Order and Internet Sales (Rev. 5/25); Promoter, Event Organizer, and Vendor Frequently Asked Questions.

If you also sell direct: your own site, Facebook, flea markets, consignment

Anyone doing business in New Jersey must register at least 15 business days before starting, and persons regularly engaged in selling taxable goods must register and collect even if they sell only seasonally or occasionally, from shops, flea markets, craft shows, by mail or from home. A seller with physical presence in New Jersey registers and collects on all taxable sales delivered there.

Fee:
The Division pages checked do not state a fee for Form NJ-REG; a for-profit corporation, LLC, LP or LLP first pays $100 to file its certificate of formation.
Renewal:
The pages checked state no renewal; once registered you must file all required returns until you properly end your New Jersey tax registration.
Register:
Form NJ-REG, Business Registration Application (Division of Revenue and Enterprise Services, online or paper)
"Registration is required even if the sales are only made on a seasonal basis (e.g., Christmas trees) or if they are only made occasionally"
New Jersey Division of Taxation, Promoter, Event Organizer, and Vendor Frequently Asked Questions, Is business registration required for trade show, seasonal, and occasional vendors?

Sources: Promoter, Event Organizer, and Vendor Frequently Asked Questions; ANJ-15, Flea Markets & New Jersey Sales Tax (Rev. 10/17); Getting Registered; S&U-5, Making Mail-Order and Internet Sales (Rev. 5/25).

Resale certificate: buying inventory without paying sales tax

The form:
New Jersey Resale Certificate (ST-3)
Do you need your own permit to give one?
Yes: the state ties the certificate to the buyer's own permit or account number

Form ST-3 is used by registered sellers to buy goods for resale without paying Sales Tax; the purchaser certifies it holds a valid Certificate of Authority and gives the form to the supplier, not to the Division. When items bought with an ST-3 are taken out of inventory for personal use, the business owes Use Tax on them.

Also accepted: The Division accepts the Streamlined Sales and Use Tax Certificate of Exemption (Form ST-SST); a qualified out-of-state seller not required to register in New Jersey that carries the goods away may use Form ST-3NR.

Thrift stores, estate sales and yard sales

The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.

Misusing a certificate

The Division says a purchaser who claims an improper exemption is responsible for paying any tax, interest, and penalties; the ST-3 is signed under the penalties for perjury and false swearing.

"Form ST-3 is used by registered sellers to purchase tangible personal property or services either for resale in its present form or for incorporation into other property held for sale."
New Jersey Division of Taxation, S&U-6, Sales Tax Exemption Administration (Rev. 6/24), Resale Certificate (Form ST-3)

Sources: Form ST-3, New Jersey Sales Tax Resale Certificate (3-23); S&U-6, Sales Tax Exemption Administration (Rev. 6/24); ANJ-15, Flea Markets & New Jersey Sales Tax (Rev. 10/17).

Garage sales, yard sales and other occasional sales

Exempt. Isolated or occasional sales of items a person bought for their own use, by someone not regularly engaged in making retail sales of such items, are casual sales and are not taxed; the Division's examples are one-time sales of household items, toys and tools at a yard sale, garage sale or through a classified ad. People regularly selling merchandise at flea markets are presumed to be in business and must register.

"Examples of casual sales are one-time sales of household items, children's toys, tools, etc. at a yard sale, garage sale, or through a classified ad."
New Jersey Division of Taxation, ANJ-15, Flea Markets & New Jersey Sales Tax (Rev. 10/17), Seasonal, Occasional, and Casual Sales

Sources: ANJ-15, Flea Markets & New Jersey Sales Tax (Rev. 10/17); Promoter, Event Organizer, and Vendor Frequently Asked Questions.

Worked examples

Out-of-state, marketplace-only, 230 New Jersey orders

A seller outside New Jersey ships 230 orders there in a year, all through marketplaces, for $4,600. That is 200 or more transactions, so the Division says it must register even though the marketplaces collect the tax, and it may file Form C-6205-ST to ask for a non-reporting basis. With 150 orders and under $100,000 it would not be required to register.

Tax on a direct sale

A registered New Jersey seller sells a $40 taxable item to a buyer in New Jersey outside a marketplace. At the 6.625% rate the tax is $2.65 ($40 x 0.06625), which the seller collects and reports on its quarterly return. Local taxes in Atlantic City or Cape May County are left out of this figure.

The sale that crosses the threshold

The Division's own example: a remote seller with $90,000 of New Jersey sales makes a $25,000 sale, reaching $115,000. It does not collect tax on that $25,000 sale, but must then register and begin collecting, and the Division allows a grace period of up to 30 calendar days.

Edge cases and details

  • A seller with a permanent place of business elsewhere should get a duplicate Certificate of Authority to display at a flea market location, and the certificate must be displayed where customers can see it.
  • Sales and Use Tax returns are due quarterly on the 20th of the month after the quarter; a seasonal registrant files only for the periods it listed, but must still file the quarterly return for any quarter it was active.
  • A remote seller that sells only for resale, or makes only nontaxable retail sales, is not required to register with New Jersey, the Division says.
  • TB-83 tells marketplace sellers to make sure the facilitator sends them detailed New Jersey sales information regularly, because the seller will be required to provide it to the Division in an audit.

What to do

  1. Out of state: count your New Jersey orders and gross revenue for the current and prior year across all channels; at 200 orders or over $100,000, register, and ask about Form C-6205-ST if every sale goes through marketplaces.
  2. Selling direct or at shows in New Jersey: submit Form NJ-REG at least 15 business days before your first sale and display the Certificate of Authority where you sell.
  3. Buying inventory: give suppliers a completed Form ST-3 once you hold a Certificate of Authority.
  4. If you live in New Jersey and sell only through marketplaces, ask the Division or a tax professional whether you need to register.

Common questions

Do I need to register in New Jersey for a one-day craft show or flea market?

Yes, the Division says registration is required even for occasional or one-time vendors, at least 15 business days before starting business.

Is a New Jersey garage sale taxable?

One-time sales of your own household items, toys or tools at a yard or garage sale are casual sales and are not subject to tax; regular flea market selling is presumed to be a business.

Can an out-of-state reseller buy from a New Jersey wholesaler tax-free?

A qualified out-of-state seller that is not registered or required to register in New Jersey, but is registered in another state, may use Form ST-3NR or the Streamlined certificate when it carries the goods away or sends its own vehicle.

Related

General information, not tax or legal advice

This page summarizes New Jersey's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the New Jersey Division of Taxation directly.

Sources

Official pages this page is built from, with the day each was read.

Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices

What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.