New Jersey enforcing Corporations Business Tax

Trucks can be held until tax is paid

Posted August 6, 2018

Carriers operating in New Jersey, take note. If carriers are delivering into or picking up property in New Jersey, they may be subject to the state’s Corporation Business Tax (CBT). New Jersey has been known to aggressively enforce CBT payments. If New Jersey’s Division of Taxation determines that a carrier is behind in tax payments, or hasn’t been paying the tax at all, the Division may impound the carrier’s trucks and loads in the state until the tax payment is made.

The CBT applies to any domestic or foreign corporation having its corporate franchise in New Jersey, obtaining receipts from sources within New Jersey, and doing business, having employees, owning capital or property, or maintaining an office in the state.

In determining whether a corporation is “doing business” in New Jersey, certain factors are considered, including but not limited to: the nature and extent of the corporation’s activities in New Jersey, the location of its offices and other places of business, and the frequency of the activities of the corporation in New Jersey.


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