NY/NJ Reciprocal Agreement
Any time you deliver your products using your own trucks into another state, other than very occasional sales or "de minimis" sales, you are required by law to follow the sales tax regulations of that state.

To collect sales tax from any state, or to legally be able to accept exemption certificates, you must be registered with that state.

This applies to ALL states, but New York and New jersey have a voluntary program to make compliance much easier. The Border Sales Tax Agreement - effective April 1, 1986 - simplifies Sales Tax compliance.

Prior to this agreement, you would have had to register directly with the State of New York and send your payments to Albany. Now, a New jersey entity can register through New Jersey to be in this program. The benefits are:

• One registration
• One tax return
• One remittance
• One Sales & use Tax audit
• You can legally accept New York State Exemption Certificates

Whether you register for this program through New Jersey, you will be issued a New York Certificate of Authority and be given all materials necessary to understand the New York regulations and unique rates for various tax districts in New York

Collecting sales tax in New York is not as easy as New Jersey, but if you deliver to new York, you MUST comply with ALL the sales tax requirements for that state.

• ANJ-14 - NY/NJ Cooperative Interstate Tax Program (PDF)

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