What are the filing requirements for out-of-state (foreign) businesses?
There are two circumstances affecting foreign businesses. Foreign businesses are physically located outside of New Jersey, and include corporations, limited liability companies, limited liability partnerships, limited partnerships, and individuals. Under most circumstances, foreign business entities conducting business operations in New Jersey (i.e., have a state tax nexus) must also file certificates of authority to conduct business operations in the State of New Jersey. For more information on this general filing requirement, click here or go to www.nj.gov/njbgs, and select “I want to: form/register a business,” and follow the links for registering a business entity. Businesses that believe they do not have state tax nexus must still file paper form NJ-REG. The form can be downloaded from the Division of Revenue web site. Business entities that file form NJ-REG only will be subject to a nexus review, initiated and conducted by the Division of Taxation.
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