New Jersey State Tax Attorneys
A New Jersey tax inquiry often reaches beyond the numbers on one return. For business owners and high-net-worth residents, it places years of financial decisions, company records and cross-state ties under review.
When you work with Goldburd McCone LLP, our attorneys ask what the Division of Taxation is questioning. We explain the stakes and build a response around the evidence and the law.
Defending Your Residency After A Move
Leaving New Jersey does not automatically end your resident status. Once New Jersey is your domicile, you bear the burden of proving that you established a permanent home elsewhere and abandoned the old one. If you are domiciled elsewhere, the state still treats you as a resident when you maintain a permanent home there and spend more than 183 days in New Jersey.
New York exposure adds another layer of issues. Each jurisdiction applies its own residency and source-income rules, so the same tax year sometimes draws simultaneous scrutiny. A consistent timeline and thorough documentation are essential when the reviews overlap.
Protecting Your Business During A Division Audit
The Division generally opens an audit with a letter requesting records. If those records are insufficient, an auditor may reconstruct sales through a mark-on analysis. This method compares sampled selling prices with costs and applies the resulting ratio to audited purchases.
A Notice of Assessment starts a 90-day period to file a written protest. The deadline runs from the notice date, and an untimely protest closes this administrative route.
The Division may impose personal liability on owners and officers responsible for collecting and remitting trust fund taxes, including sales tax. Once the agency makes that determination, the unpaid amount becomes the individual’s obligation rather than remaining solely with the business.
Managing Sales Tax Compliance Across State Lines
New Jersey’s general sales tax rate is 6.625%. Businesses with New Jersey nexus that make taxable sales must register, collect and remit the tax and file returns on schedule.
Economic nexus applies to remote sellers with more than $100,000 in New Jersey sales or at least 200 transactions during the current or prior calendar year. Our attorneys review your nexus and reporting practices before problems surface, then defend your position if the Division opens an audit.
Address New Jersey Enforcement With Tax Counsel
Call Goldburd McCone LLP’s Lakewood office at 212-302-9400 or use our online form to discuss your domicile evidence, Division audit or sales tax exposure.
