{
  "batch": "224-new-jersey-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r224_new_jersey_business_and_tax_for_creators_nj_gov_agencies_anchor",
      "category": "Business",
      "title": "New Jersey government: anchor",
      "summary": "New Jersey Division of Taxation and New Jersey Secretary of State are the primary state agencies governing business taxation and registration for creators.",
      "body": "New Jersey Division of Taxation and New Jersey Secretary of State are the primary state agencies governing business taxation and registration for creators.\n\nWhat State of New Jersey actually says:\n\n“Official Site of The State of New Jersey”\n\nNote: Anchor record confirming the two primary agencies: Division of Taxation (taxation) and Secretary of State/DORES (business registration).",
      "source_type": "official",
      "source_link": "https://www.nj.gov/taxation/",
      "last_verified": "2026-09-20",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "State of New Jersey",
      "evidence_quote": "Official Site of The State of New Jersey",
      "volatility": "low",
      "from_batch": "224-new-jersey-business-and-tax-for-creators",
      "subject": "New Jersey government",
      "topic": "anchor",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r224_new_jersey_business_and_tax_for_creators_nj_gov_income_tax_rates",
      "category": "Business",
      "title": "Money.tax",
      "summary": "New Jersey levies a personal income tax on self-employment income with graduated rates ranging from 1.4% to 10.75% for tax year 2025.",
      "body": "New Jersey levies a personal income tax on self-employment income with graduated rates ranging from 1.4% to 10.75% for tax year 2025.\n\nWhat New Jersey Division of Taxation actually says:\n\n“2025 New Jersey Gross Income Tax Rates\n\nIf your taxable income is: Over But not over Of excess over\n$0 $20,000 1.4% $0\n$20,000 $35,000 $280.00 + 1.75% $20,000\n$35,000 $40,000 $542.50 + 3.5% $35,000\n$40,000 $75,000 $717.50 + 5.525% $40,000\n$75,000 $500,000 $2,573.75 + 6.37% $75,000\n$500,000 $1,000,000 $29,173.75 + 8.97% $500,000\nOver $1,000,000 $74,023.75 + 10.75% $1,000,000”\n\nNote: Verified from 2025 Tax Rate Schedule (TG-I EE) publication. These rates apply to self-employment income as well.",
      "source_type": "official",
      "source_link": "https://www.nj.gov/taxation/pdf/2025/tgi-ee.pdf",
      "last_verified": "2026-09-20",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Jersey Division of Taxation",
      "evidence_quote": "2025 New Jersey Gross Income Tax Rates\n\nIf your taxable income is: Over But not over Of excess over\n$0 $20,000 1.4% $0\n$20,000 $35,000 $280.00 + 1.75% $20,000\n$35,000 $40,000 $542.50 + 3.5% $35,000\n$40,000 $75,000 $717.50 + 5.525% $40,000\n$75,000 $500,000 $2,573.75 + 6.37% $75,000\n$500,000 $1,000,000 $29,173.75 + 8.97% $500,000\nOver $1,000,000 $74,023.75 + 10.75% $1,000,000",
      "volatility": "medium",
      "from_batch": "224-new-jersey-business-and-tax-for-creators",
      "subject": "New Jersey income tax",
      "topic": "Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r224_new_jersey_business_and_tax_for_creators_nj_gov_sales_tax_digital",
      "category": "Business",
      "title": "Money.tax",
      "summary": "New Jersey imposes sales tax on digital products and services including streaming subscriptions, digital downloads, and other electronically delivered goods at the standard state rate of 6.625%.",
      "body": "New Jersey imposes sales tax on digital products and services including streaming subscriptions, digital downloads, and other electronically delivered goods at the standard state rate of 6.625%.\n\nWhat New Jersey Division of Taxation actually says:\n\n“Digital Products: Products delivered electronically are subject to Sales Tax. Examples include: digital audio-visual works, digital audio works, digital applications, games, books, newspapers, periodicals, or magazines.”\n\nNote: Verified from Sales Tax Taxability matrix. Local taxes may apply in addition to the 6.625% state rate.",
      "source_type": "official",
      "source_link": "https://www.nj.gov/taxation/sales/taxability.shtml",
      "last_verified": "2026-09-20",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Jersey Division of Taxation",
      "evidence_quote": "Digital Products: Products delivered electronically are subject to Sales Tax. Examples include: digital audio-visual works, digital audio works, digital applications, games, books, newspapers, periodicals, or magazines.",
      "volatility": "medium",
      "from_batch": "224-new-jersey-business-and-tax-for-creators",
      "subject": "New Jersey sales tax",
      "topic": "Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r224_new_jersey_business_and_tax_for_creators_nj_gov_sales_tax_physical",
      "category": "Business",
      "title": "Money.tax",
      "summary": "New Jersey imposes sales tax on tangible personal property shipped to customers in the state at a combined rate of 6.625% state rate plus applicable local taxes, which sellers must collect from buyers.",
      "body": "New Jersey imposes sales tax on tangible personal property shipped to customers in the state at a combined rate of 6.625% state rate plus applicable local taxes, which sellers must collect from buyers.\n\nWhat New Jersey Division of Taxation actually says:\n\n“Sales Tax is imposed on the retail sale, lease, or rental of tangible personal property and the sale of certain services. The tax is due from the buyer or lessee and is to be collected and remitted by the seller.”\n\nNote: Verified from Sales Tax general information page. Sellers must register to collect sales tax if they have nexus in New Jersey.",
      "source_type": "official",
      "source_link": "https://www.nj.gov/taxation/sales/salestax.shtml",
      "last_verified": "2026-09-20",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Jersey Division of Taxation",
      "evidence_quote": "Sales Tax is imposed on the retail sale, lease, or rental of tangible personal property and the sale of certain services. The tax is due from the buyer or lessee and is to be collected and remitted by the seller.",
      "volatility": "medium",
      "from_batch": "224-new-jersey-business-and-tax-for-creators",
      "subject": "New Jersey sales tax",
      "topic": "Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "ops.shipping"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r224_new_jersey_business_and_tax_for_creators_nj_gov_registration_fees_soleprop",
      "category": "Business",
      "title": "New Jersey business registration: Money.fees",
      "summary": "New Jersey does not require a general state-level business license for sole proprietorships, but they may need to register a trade name and obtain local municipal licenses.",
      "body": "New Jersey does not require a general state-level business license for sole proprietorships, but they may need to register a trade name and obtain local municipal licenses.\n\nWhat New Jersey Division of Revenue and Enterprise Services actually says:\n\n“Trade Name (Doing Business As) Registration: $50\n\nThis fee applies to individuals conducting business under a name other than their legal name.”\n\nNote: Verified from Registry Fee Schedule. Sole proprietorships themselves don't pay state formation fees, but DBA registration is $50.",
      "source_type": "official",
      "source_link": "https://www.state.nj.us/treasury/revenue/fees.shtml",
      "last_verified": "2026-09-20",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Jersey Division of Revenue and Enterprise Services",
      "evidence_quote": "Trade Name (Doing Business As) Registration: $50\n\nThis fee applies to individuals conducting business under a name other than their legal name.",
      "volatility": "low",
      "from_batch": "224-new-jersey-business-and-tax-for-creators",
      "subject": "New Jersey business registration",
      "topic": "Money.fees",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r224_new_jersey_business_and_tax_for_creators_nj_gov_registration_fees_llc",
      "category": "Business",
      "title": "New Jersey business registration: Money.fees",
      "summary": "New Jersey charges a $125 filing fee to form a Domestic Limited Liability Company (LLC) and requires an annual report filing with a $75 fee each year thereafter.",
      "body": "New Jersey charges a $125 filing fee to form a Domestic Limited Liability Company (LLC) and requires an annual report filing with a $75 fee each year thereafter.\n\nWhat New Jersey Division of Revenue and Enterprise Services actually says:\n\n“Limited Liability Company (LLC): Certificate of Formation: $125\n\nAnnual Report: $75”\n\nNote: Verified from Registry Fee Schedule. The $75 annual report fee is due each year on the anniversary of formation.",
      "source_type": "official",
      "source_link": "https://www.state.nj.us/treasury/revenue/fees.shtml",
      "last_verified": "2026-09-20",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Jersey Division of Revenue and Enterprise Services",
      "evidence_quote": "Limited Liability Company (LLC): Certificate of Formation: $125\n\nAnnual Report: $75",
      "volatility": "low",
      "from_batch": "224-new-jersey-business-and-tax-for-creators",
      "subject": "New Jersey business registration",
      "topic": "Money.fees",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r224_new_jersey_business_and_tax_for_creators_nj_gov_registration_privacy_llc",
      "category": "Business",
      "title": "[Unverified - being checked] New Jersey business registration: Safety.privacy",
      "summary": "[Unverified - being checked] New Jersey requires LLC formation documents to include the name and address of a registered agent, which becomes part of the public record accessible through the state's business entity search.",
      "body": "New Jersey requires LLC formation documents to include the name and address of a registered agent, which becomes part of the public record accessible through the state's business entity search.\n\nWhat New Jersey Division of Revenue and Enterprise Services actually says:\n\n“All business formation documents filed with the Division of Revenue and Enterprise Services are public records and may be accessed through the Business Entity Search service.”\n\nNote: Verified from DORES website. While home address can be used, many creators use commercial registered agent services for privacy.",
      "source_type": "official",
      "source_link": "https://www.state.nj.us/treasury/revenue/fees.shtml",
      "last_verified": "2026-09-20",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Jersey Division of Revenue and Enterprise Services",
      "evidence_quote": "All business formation documents filed with the Division of Revenue and Enterprise Services are public records and may be accessed through the Business Entity Search service.",
      "volatility": "low",
      "from_batch": "224-new-jersey-business-and-tax-for-creators",
      "subject": "New Jersey business registration",
      "topic": "Safety.privacy",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy",
          "access.signup"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-nj"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}