When ling form C-9600, be aware of the following:
• The purchaser must give notice to the Division of Taxation about a
pending sale/transfer/assignment of business assets sold/transferred/
assigned other than in the ordinary course of business in order to insulate
them from inheriting any and all seller’s taxes that may be due to the
Division of Taxation.
• The buyer or their attorney must send a completed Form C-9600 with
an executed copy of the contract of sale, including any amendments,
revisions, or assignments. The Division must receive these at least 10
business days prior to the sale/transfer/assignment of the business assets.
• If the business is unregistered or if there is missing or incomplete
information, there may be a delay in response time.
• All submissions must use overnight, certied, or registered mail. This
will be your only proof of delivery. Hand deliveries are not acceptable.
Applications received by the Division of Taxation after 11:59 a.m. are
considered received the following business day.
• The Division will not respond to status inquiries until 10 business days
after receipt.
• There is no expedited service available.
• All responses use the U.S. Postal Service. Please allow ample time for
mail delivery of our response to your request. We do not email or fax
responses.
• Liquor license transfer certicates are issued by our License Verication
unit and are not subject to the 10 business day time frame. The License
Verication unit’s email address is [email protected] for
questions only.
For additional information, see our Frequently Asked Questions (FAQ) page
located at https://www.nj.gov/treasury/taxation/faqbulksale.shtml.
If you still have questions after reading our FAQ, you may email your bulk
sale-related questions to [email protected]. This mail box is only for
questions and is not to be used for submissions.
(This page does not have to be sent with the C-9600)
C-9600
09-21
Overnight Carriers:
Bulk Sale Section
3 John Fitch Way 5th Floor
Trenton NJ 08611
State of New Jersey
Department of the Treasury
Division of Taxation
Mailing Address:
Bulk Sale Section
PO Box 245
Trenton, NJ 08695-0245
Notication of Sale, Transfer, or Assignment in Bulk
Attach Executed Copy of Pending Contract of Sale or Transfer
This form is to be used by the purchaser/transferee to notify the Director of the Division of Taxation of any bulk transfer in
accordance with N.J.S.A. 54:50-38.
By statute, the following information is required to be submitted by registered mail 10 business days before taking
possession of, or paying for, the property.
Certied Mail or Overnight Delivery is also acceptable. Hand Deliveries are not acceptable
Name of Purchaser(s)
Trade Name of Purchaser(s)
Street City State ZIP Code
Federal Identication No. Social Security No.
Name and Mailing Address of Attorney for Purchaser
Attorney’s Phone Number ( ) Purchaser’s Phone Number ( )
Name of Seller(s)
Seller’s Liquor License No. (If Applicable)
Trade Name of Seller(s)
Name of Ocer, Partner, or Individual Owner
Home Address City State ZIP Code
Home Phone Number ( ) Business Phone Number ( )
Federal Identication No. Social Security No.
Name and Mailing Address of Attorney for Seller
Phone Number ( )
Date Seller Acquired Business: Month Year
Scheduled Date of Sale
Must be at least 10 business
days after our receipt.
Sales Price of Furniture, Fixtures, and Equipment .........................$
Sales Price of Land and Building....................................................$
Sales Price of Other Assets (attach schedule) ...............................$
Total Sales Price .............................................................................$
Terms and conditions of sale
Location of business or property
Type of business
Signature Check one:
Purchaser/Transferee
Attorney for Purchaser/Transferee
Date
