New Jersey Secretary of State

Corporations and LLC filings are handled by the Department of the Treasury, Division of Revenue. The mailing address is P.O. Box 308, Trenton NJ 08625, and the street address is 225 West State Street, Trenton, NJ 08608-1001

Department of the Treasury, Division of Revenue, Corporate Filing

For matters not unique to New Jersey, but common to many states, see common concerns.

This placement of functions related to the formation and maintenance of corporations and limited liability companies in the Division of Revenue is unusual. According to the Department of the Treasury, Division of Revenue "the Executive Reorganization Plan 001-1997, which became effective on March 15, 1997, transferred the responsibility for various debt collection and receipt processing functions to the newly created Division of Revenue. The purpose of the plan was to consolidate revenue management. This centralizing revenue management was to provide for clearly defined and controlled policies and procedures especially relating to cash receipts and the management of accounts receivable and collection of delinquent receivables. It was hoped that the effect would be more effective and expeditious processing of revenues, with decreased costs, increased productivity and the reduction of overlapping and duplications of effort.

"The new NJ-REG process, a part of the plan, allows all businesses to register with the State. The new NJ-REG covers all taxes and related liabilities to which a new business may be subject. It also covers filing of new business entities such as domestic or foreign corporations and limited liability companies. The new NJ-REG replaces the REG-1 form and all of the Business Services (formerly Commercial Recording) forms used to record new business entities."

The administration of the various functions previously handled by the Commercial Recording office (including the filing of Certificates of Incorporation (for a corporation) and Certificates of Formation (for limited liability companies), amending such certificates, filing annual reports, the registration of trademarks and service marks, the merger or consolidation of businesses and other similar matters) by the Department Of The Treasury, Division of Revenue is not appreciably different from the administration of those functions in the other states of the United States, other than this unusual juxtaposition of revenue and regulation functions.