S 711 New Jersey Senate · 2026-2027 Regular Session

Eliminates transaction nexus requirement under Sales and Use Tax and Corporation Business Tax.

This bill eliminates a transaction-based requirement for remote sellers and corporations to pay New Jersey sales/use tax and corporate business tax. Currently, sellers must collect tax if they make 200+ separate transactions in New Jersey or exceed $100,000 in revenue. The bill removes the 200-transaction threshold, meaning only the $100,000 revenue rule remains to determine tax obligations. It directly affects out-of-state online retailers and corporations operating in New Jersey without a physical presence. The change applies only to future transactions, not retroactively.

Issues: ✗ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 13, 2026 Last action Jun 24, 2026

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Technical Review Of Prefiled Bill → Introduced · 3 edits · Jan 13, 2026

MINOR

The bill removes the 200-transaction nexus threshold from both the Sales and Use Tax Act and the Corporation Business Tax Act, leaving only the $100,000 revenue threshold as the test for whether a remote seller or corporation must collect or pay New Jersey tax. This narrows the population of remote sellers and corporations subject to state tax, since previously meeting either the revenue or transaction-count criterion was sufficient. A legislative statement was also added explaining these changes.

Scope change

The scope of taxpayers subject to New Jersey sales tax and corporation business tax is narrowed. Previously, a remote seller or corporation could be brought into the tax base by meeting either the $100,000 revenue threshold OR the 200-transaction threshold. Going forward, only the revenue threshold applies, meaning entities that have 200+ transactions but stay under $100,000 in revenue will no longer be subject to the tax.

ELIGIBILITY

The 200-or-more-separate-taxable-transactions criterion is removed from the Sales and Use Tax Act nexus test. Remote sellers will now only be required to collect and remit sales tax if their gross revenue from taxable transactions delivered into New Jersey exceeds $100,000 in the current or prior calendar year.

The 200-or-more-separate-transactions criterion is removed from the Corporation Business Tax Act nexus test. Corporations will now only be subject to CBT if their receipts from sources within the State exceed $100,000 in the fiscal or calendar year.

TECHNICAL

A legislative statement was added at the end of the bill explaining the purpose and effect of the amendments.

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Committee

Jan 13, 2026

Introduced

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee

upper

2 primary · 0 co-sponsors