In this region the state line runs through half our clients' lives. It also runs through their tax returns.
Goldenthal & Suss Consulting P.C. handles multi-state tax compliance for businesses and individuals, with particular depth in New York and New Jersey. For businesses this means identifying where income and sales tax nexus exists — including economic nexus from remote sales and remote employees — and filing the correct returns with properly apportioned income. For individuals it means residency and domicile determinations, part-year and nonresident returns, and credits for taxes paid to other states.
Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, states may require a business to collect sales tax based on its sales into the state alone, without any physical presence. Every state with a sales tax now has an economic nexus threshold, and they differ. Remote employees create a separate problem: a single employee working from home in another state can create income tax nexus, payroll withholding obligations, and registration requirements there.
Businesses that grew online or went remote after 2020 are the most likely to have filing obligations they have not yet identified.
When a business discovers it should have been filing in a state, a voluntary disclosure agreement is usually the best route. Most states will limit the look-back period and waive penalties for a taxpayer that comes forward before being contacted. Once the state reaches out first, that option is generally gone.
New York requires registration once a business's sales of tangible personal property delivered into the state exceed $500,000 and it has made more than 100 sales in the preceding four sales tax quarters. New Jersey's threshold is more than $100,000 in gross revenue or 200 or more separate transactions in the current or prior calendar year. Other states set their own thresholds.
Usually, yes. An employee working in a state generally creates a payroll withholding obligation there and can create income tax nexus for the business, which may mean registering and filing a state return. The details vary by state, so review it when the employee starts rather than at year end.
Moving requires changing your domicile — your permanent home — and New York examines it closely: where your home, time, business ties, family, and possessions are. Separately, you can be taxed as a statutory resident if you keep a permanent place of abode in New York and spend more than 183 days there. Document the move carefully; residency audits are common.
Sources & review
NY sales tax registration: >$500,000 AND >100 sales in preceding four sales tax quarters (NY TB-ST-175). NJ: >$100,000 OR 200+ transactions, current or prior calendar year. South Dakota v. Wayfair, 2018-06-21. Reviewed 2026-10-01. Thresholds and deadlines change — confirm current requirements before relying on them.
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