Hi- I have a client which is an LLC filing as a partnership that will attend +/- 3 1-2 day events in New Jersey like craft fairs/festivals. They are registered in Pennsylvania. They will register to collect NJ sales tax as required. Expected revenue probably $3000/ profit probably $900-$1000. Regarding income tax, is it necessary for them to register as a foreign entity in NJ just for these few days? Does NJ have a de minimis rule like Pennsylvania has that says corporate tax registration not required if sales < $10,000?
In general, is there a way to participate in out of state events without all of the bureaucracy? They would like to attend fairs in NY/ MD etc also. Thanks for the advice.