SALES TAX INFORMATION
The State of New Jersey income reporting follows federal guidelines. If you are an individual or are a sole proprietorship, or partnership you will need to report your income on state form NJ 1040R if a non resident.
Out of state corporations will be reporting using state guidelines of doing business in New Jersey.
The New Jersey Sales and Use Tax Act provides that most sales of tangible personal property are subject to tax. These sales include regular and occasional or seasonal sales such as those taking place at flea markets. (Which a show of this type is considered). New Jersey law requires all businesses that will be collecting sales tax or purchasing property for resale to register with the State for tax purposes at least 15 days before starting business. To register an Application for Business Registration (Form NJ-REG) must be filed. You will receive a New Jersey Certificate of Authority (Form CA-1) for Sales Tax.
See information and forms found at www.state.nj.us/treasury/taxation/taxform