Form NJ-REG at a glance
What it is: NJ-REG is the State of New Jersey Division of Revenue and Enterprise Services Business Registration Application.
Who signs: The application must be signed and dated by the owner if a sole proprietorship, or in the case of a corporation, by the president, vice-president, secretary, treasurer, comptroller, or other duly authorized officer.
All businesses must complete the registration application (NJ-REG, pages 10-12) to comply with New Jersey laws.
A filled-in Form NJ-REG example: a sole proprietor files an original application

How to fill out Form NJ-REG, box by box
A. Reason for filing this application

Check the appropriate box to indicate reason for filing the application.
If you moved a previously registered business to a new location, REG-C-L can be used in lieu of NJ-REG.
If you check Amended application for an existing business, enter the reason(s) for amending application.
Non-Profits that are 501(c)(3), volunteer fire, veterans' or PTO organizations and need sales tax exemption, file Form REG-1E.
C. Name and D. Trade Name
E. Business Location and F. Mailing Name and Address
G. Date you started or will commence doing business
H. Type of ownership (check one)

Check the appropriate box for your Type of Ownership.
If you check S Corporation, complete the New Jersey S Status Application (CBT-2553). The S Status Application is for use by authorized federal S corporations (or QSSes) that need to have New Jersey S corporation (QSSS) status added to the tax account.
I. New Jersey Business Code, J. County/Municipality Code and K. County
Enter your New Jersey Business Code from Table A, pages 36-38. If you are engaged in more than one type of business, enter the code for the predominant one. This section must be completed to avoid delays in issuance of the Certificate of Authority or License.
Enter your New Jersey County/Municipality Code from Table B, pages 39-40. This code reflects the County/Municipality in which your business is located.
Enter the county where your business is located.
L. Will this business be SEASONAL?
M. If the business is a corporation
N. Standard Industrial Code and O. NAICS
Enter the four-digit Standard Industrial Code (SIC) if known.
Enter the six-digit North American Industrial Classification System Code (NAICS) if known from Table C, page 41-42.
P. Owner, partners or responsible corporate officers
1. Paying wages, salaries or commissions to employees working in New Jersey
Have you or will you be paying wages, salaries or commissions to employees working in New Jersey within the next 6 months. If yes check YES and enter the date of the first payment.
If no check NO please be aware that if you begin paying wages you are required to notify the DORES' Customer Service Center at 609-292-9292.
If 1(a) is YES enter the date you hired your 1st New Jersey employee. This date must be provided for Unemployment and Disability registration purposes.
Accumulate the gross periodic payrolls until they add up to a total of $1,000. Enter that date on line 1c. (checked October 30, 2026)
If you will be paying wages, salaries or commissions to New Jersey residents working outside New Jersey, check YES.
If you will be the payer of pensions and/or annuities to New Jersey residents, check YES and enter the date of the first payment.
6. 501(c)(3) organization and 8. Contributions on wages
Has the Internal Revenue Service determined that your organization is exempt from income tax as a 501(c)(3) organization? If yes, check YES.
Question 8: If you believe that you or your business is not required to pay unemployment and temporary disability contributions on wages paid to its employees, check YES otherwise check NO.
9. Principal product or service in New Jersey
Question 9: For principal product or service in New Jersey only, please provide a description for that product or service which accounts for over 50% of your business (e.g., fuel oil).
11. Will you collect New Jersey Sales Tax and/or pay Use Tax?
If you will be collecting New Jersey Sales Tax and/or paying Use Tax check YES and enter the date of the first sale.
12 and 22. Cigarettes, tires and motor vehicles
Question 12: If you intend to sell cigarettes in New Jersey, check YES. If YES complete Form CM-100 if you are applying for a retailer or vending machine license.
Question 22: If you sell new tires, or sell or lease motor vehicles, you must check YES.
24. Contact person and owner or officer
Question 24: Contact Person: Enter the name, title, telephone number and e-mail address of the contact person who will answer questions regarding the registration application.
Sign on the line for Signature of Owner, Partner or Officer, and enter the Title and the Date.
Unsigned applications cannot be processed and will be returned.
More rules for Form NJ-REG
Print or type all information. Provide a complete application. Failure to properly complete the application may delay issuance of your Certificate of Authority or License.
Sole proprietors, partnerships and a corporation
You are a sole proprietor or a partnership
If you are a sole proprietor or a partnership without employees, stop here. If you have employees proceed to the State of NJ New Hire Reporting Form on page 29.
You are forming a corporation, limited liability company, limited partnership or limited liability partnership
If you are forming a corporation, limited liability company, limited partnership, or a limited liability partnership, you must continue answering applicable questions on pages 23 and 24.
The Public Records Filing should be submitted prior to the completion of the NJ-REG to establish the business entity. However, form NJ-REG must be submitted within 60 days of filing the business entity.
Common questions about Form NJ-REG
Is there a deadline?
Persons commencing business or opening additional places of business must register at least 15 business days prior to commencement or opening.
Where do I file it?
Upload to: https://www.njportal.com/dor/faxfiling. Mail the completed NJ-REG to: NJ Division of Revenue & Enterprise Services, Client Registration, PO Box 252, Trenton, New Jersey 08646-0252. Overnight Delivery of NJ-REG to: NJ Division of Revenue & Enterprise Services, Client Registration, 33 West State St 3rd Floor, Trenton, New Jersey 08608.
Are there fees?
There is no fee for filing NJ-REG; however, as outlined in the instructions, there are fees for filing new business entities.
Sources
[1] Business Registration Application (NJ-REG) (03/2026), State of New Jersey Division of Revenue and Enterprise Services (the Official source link on this page).







