New Jersey Successor Employer
When an entity acquires the organization, trade or business, or substantially all assets of an employer already subject to the law and has paid remuneration of any amount in covered New Jersey employment, the new entity must submit a NJ-REG " Business Registration" form to:
New Jersey Department of the Treasury
Division of Revenue
PO Box 252
Trenton, New Jersey 08646-0252
Other changes to legal entities may have the same effect as an actual change in ownership from one individual to another. A change of legal entity occurs when:
- A business becomes incorporated;
- A sole ownership becomes a partnership;or
- A corporation adds or changes a partner, etc.(if a partnership)
Whenever there is such a change ,the Division of Revenue should be notified immediately
