When filing 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, certified, 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 certificates are issued by our License Verification 
  unit and are not subject to the 10 business day time frame. The License 
  Verification unit’s email address is ABCClearance.Public@treas.nj.gov 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 bulksale@treas.nj.gov. 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                                                                                                                       Mailing Address:
                                                    State of New Jersey 
                                                                                                                            Bulk Sale Section 
Overnight Carriers:                                Department of the Treasury
Bulk Sale Section                                                                                                           PO Box 245
                                                    Division of Taxation
3 John Fitch Way 5th Floor                                                                                                  Trenton, NJ 08695-0245
Trenton NJ 08611

                       Notification 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. 

Certified 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 Identification No.                          Social Security No. 
Name and Mailing Address of Attorney for Purchaser

Attorney’s Phone Number (         )                 Purchaser’s Phone Number (                                                ) 
                                                    Seller’s Liquor License No. (If Applicable)
Name of Seller(s) 

Trade Name of Seller(s) 

Name of Officer, Partner, or Individual Owner 

Home Address                                  City                        State       ZIP Code 

Home Phone Number (          )                      Business Phone Number (              ) 

Federal Identification 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 Sales Price of Furniture, Fixtures, and Equipment ......................... $ 
days after our receipt.
                             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:                             Date 
                                                     Purchaser/Transferee 
                                                     Attorney for Purchaser/Transferee