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Division of Taxation

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Business Assistance & Incentive Clearance

Any business that receives grants, incentives, or rebates from the State, must obtain a business assistance tax clearance certificate from us.

After July 1, 2017, any applicant for certification that cannot obtain a Premier Business Services account, may submit a paper application (Gtb-10 for business assistance tax clearance. All others must submit their applications through the Premier Business Services Portal.

Contact us about Business Assistance:

By email: BusinessAssistanceTC.taxation@treas.nj.gov

Cigarette License Clearance

New Jersey requires all sellers of cigarettes to have a license. The Division of Revenue and Enterprise Services issues all Cigarette Licenses.

When you apply for a cigarette license, we verify you have filed and paid all State taxes.

You must be current on State tax filings and payments in order to receive a Cigarette License or renew the license annually.

To apply for a Cigarette License:

Go to the Division of Revenue and Enterprise Services' online application.

To renew your Cigarette License:

Complete the Division of Revenue license renewal application.

Did you receive a notice from Taxation about your Cigarette License and tax liabilities?

By email: Cigarette.Clearance@treas.nj.gov.

Have questions about your Cigarette License or need a copy of the license?

Contact the Division of Revenue at 609-292-9292.

License Clearance Program

We issue tax clearances for other State agencies that issue business licenses.

The licensing agency will advise you if it requires tax clearance to process your application or license renewal and advise you how to obtain the tax clearance.

New Jersey Department of Environmental Protection Waste Hauling License
New Jersey Department of Environmental Protection Pesticide License

License Suspensions

This unit works with Collection & Enforcements other units, the collection agency, and other State agencies to suspend State-issued business licenses.
Examples of the types of licenses we suspend:

Motor Vehicle Commission Used Car Dealer licenses;
Motor Vehicle Commission Auto Body licenses;
Division of Consumer Affairs Electrician licenses;
Division of Consumer Affairs Plumbing licenses;
Division of Consumer Affairs HVAC licenses;
Division of Consumer Affairs Burglar & Fire Alarm Installer licenses;
Division of Consumer Affairs Accountant licenses.

Did you receive a letter that your business license may be suspended?
Respond directly to the person listed on the letter.

Your caseworker will let you know what is required to avoid suspension.

Your caseworker will let you know what is required to restore your license;
You will need to apply for license restoration with the license issuing agency;
You may be subject to a license restoration fee with the license issuing agency.

Liquor License Clearance

New Jersey requires an annual tax clearance certificate for every renewal of a retail liquor license.

The Clearance/License Verification Unit works with the:

State Alcohol Beverage Commission;
Taxations Field Investigations Unit; and
Taxations Audit branch to administer the Liquor License Clearance program.

Once a tax clearance is approved, we send the certificate electronically to the municipal clerk where the license is located. We will never issue the certificate to a licensee.

In order for us to issue the clearance certificate, you must have a valid corporate charter and:

Be current on State tax filings; and
Payments; or
Be current on your approved Deferred Payment Plan.

Respond to your assigned caseworker to resolve all outstanding tax issues; or
If you do not have a caseworker, please email questions about your liquor license renewal clearance to ABCClearance.Public@treas.nj.gov

Lottery Clearance

A tax clearance from the Division is required when a business applies to become an authorized New Jersey Lottery Retailer.

Once you apply, we will send you a letter if there are any tax issues that need to be resolved.

Once you are approved for tax clearance, we will notify the New Jersey Lottery. We will never issue a tax clearance certificate to the retailer.

Did you receive a letter from our office?
Respond directly to the person listed on the letter by phone to resolve your tax issues.

Urban Enterprise Zone Clearance

We work with the Department of Community Affairs (DCA) to issue tax clearance for businesses to participate in the UEZ program;
A tax clearance is required when an eligible business applies for acceptance into the UEZ program and for annual recertification in the program;
You must have a valid corporate charter and be current on State tax filings and payments to receive tax clearance;
The tax clearance is issued directly to DCA.

Need information on applying for the UEZ program?
Visit DCAs website.

Did you receive a letter from us about your tax clearance?
Respond directly to the person listed on the letter.

Contact Us about UEZ clearance:

By email: UEZTaxClearances@treas.nj.gov