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Get New Jersey Nexus Audit Group Questionnaire

New Jersey Nexus Audit Group Questionnaire (10/23) You must answer all questions and provide a detailed explanation when requested. If more room is needed, you may attach separate pages as necessary.

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To be considered a nexus, a business must have “sufficient presence” in the state and be “engaged in business” in the state. The requirement of sufficient presence is satisfied by the brief physical presence of someone at a trade show to something more permanent, such as a warehouse.

P.L. 86-272 is a federal law prohibiting states from imposing state income tax on out-of-state sellers whose in-state activities do not exceed soliciting orders of tangible personal property. P.L. 86-272 does not apply to sales of intangible property or services.

Nexus Threshold Established. Effective for tax years ending on and after July 31, 2023, a corporation is subject to the CBT if it derives receipts in excess of $100,000 or has more than 200 separate transactions delivered to New Jersey customers.

Under NJ law, the 80/20 rule prohibits an employer from taking a tip credit when an employee spends more than 20% of their time engaging in non-tipped duties, such as cleaning, setting tables, etc.

Under IRC Sec. 174, research and experimental expenditures may be treated as expenses and deducted currently or, at the election of the taxpayer, may be amortized over a period of not less than 60 months, beginning with the month in which the taxpayer first realizes benefits from the expenditures.

You must comply with all customs and immigration laws, regulation and rules or any other laws, regulations and rules that are enforced by either CBSA or US CBP. You must not let another person use your NEXUS Card. You must not cross the border by car in a NEXUS lane with passengers who are not NEXUS Card members.

California. California's threshold for economic nexus is $500,000 in sales based on the previous or current calendar year's sales. Sellers who reach this threshold must collect and remit sales tax in California and register with the state.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232