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NJ S3604
Bill
Status
Engrossed
12/18/2025
Primary Sponsor
John Burzichelli
Click for details
AI Summary
- Removes the 200-transaction threshold for establishing tax nexus, leaving only the $100,000 gross revenue requirement for remote sellers to be subject to New Jersey Sales and Use Tax
- Eliminates the 200-transaction nexus test under the Corporation Business Tax, retaining only the $100,000 receipts threshold for corporations to have substantial nexus with New Jersey
- Applies to sellers without physical presence in the state who make retail sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey
- Takes effect on the first day of the second month following enactment
- Amends P.L.2018, c.132 (Sales and Use Tax provisions) and P.L.2023, c.96 (Corporation Business Tax provisions)
Legislative Description
Eliminates transaction nexus requirement under the Sales and Use Tax and Corporation Business Tax.
State and Local Government
Last Action
Received in the Assembly, Referred to Assembly State and Local Government Committee
12/18/2025
Committee Referrals
State and Local Government12/18/2025
Budget and Appropriations9/19/2024
Full Bill Text
No bill text available