Division of TaxationThis unit provides taxpayers with a determination of tax subjectivity based on their specific business activities in Ó£»¨ÊÓƵ. Our goal is to provide assistance with registration and filing requirements for businesses both in and out-of-State.
You may receive a Ó£»¨ÊÓƵ Nexus Questionnaire if:
You must complete the questionnaire, stating whether your company had business activities (past or present) in Ó£»¨ÊÓƵ. This ensures you are registered for the correct tax types.
For assistance, contact us at 609-984-5749.
Complete and return your Ó£»¨ÊÓƵ Nexus Questionnaire to:
Regular mail or Express USPS mail send to:
Ó£»¨ÊÓƵ Division of Taxation
Nexus Audit Group
PO Box 269
Trenton, Ó£»¨ÊÓƵ 08695-0269
Express (other than USPS carrier) mail send to:
Ó£»¨ÊÓƵ Division of Taxation
3 John Fitch Plaza
2nd Floor
Trenton, Ó£»¨ÊÓƵ 08611
Q. I have a business located in Texas with business activities only in Texas. One of my clients just opened an office in Ó£»¨ÊÓƵ and requires my business to provide software support to that office. I have hired an independent consultant to provide that service, however I do not have any source of income in Ó£»¨ÊÓƵ. Do I have to register and file Ó£»¨ÊÓƵ Tax Returns?
A. Yes. Since the company will have an independent representative working in Ó£»¨ÊÓƵ on behalf of the company, you will be required to register and file Business Tax Returns.
Q. I have a business located in Florida selling online through Amazon. My products are in an Amazon warehouse in Ó£»¨ÊÓƵ to expedite delivery to my online clients. Do I have to register and file Ó£»¨ÊÓƵ Tax Returns?
A. Yes. Since you have property in Ó£»¨ÊÓƵ (inventory), you have nexus and will be required to register and file Business Tax Returns.