Almost any business that sells goods or taxable services within the State of New Jersey to customers located in New Jersey is required to report and / or collect sales tax from that buyer.
Registering for a nj state tax resale certificate is a near must for most all businesses reporting any taxable sales, even if the sales are zero dollars in revenue ( please consult with your accountant / tax advisor for further information ) .
In most cases, this will include all online businesses such as online sellers who sell through a website, or on Amazon, eBay, etc.
Any seller which conducts business and has a major presence within the state must collect sales tax in New Jersey must pay taxes to the state.
Therefore, these sellers required to file for a NJ State Tax Resale Certificate.
By not doing so, business may face sanctions or other types of penalties.
Additionally, depending on the businesses location in New Jersey and NJ tax jurisdiction, localities such as counties, cities, and other districts can also add additional sales and use taxes.
Please note each business is unique and may have different requirements.