Who needs a business registration (NJ-REG): sales tax certificate of authority, employer accounts in New Jersey?

Issued by New Jersey Division of Revenue and Enterprise Services, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in New Jersey

The New Jersey table lists this for every kind of business.

Register online at least 15 business days before opening. The same registration issues the sales tax certificate of authority, which must be posted, and opens the withholding, unemployment, disability and family leave accounts once you have employees.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by New Jersey Division of Revenue and Enterprise Services.

Sources and dates

Division of Revenue getting registered pages; form NJ-REG. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.