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New Jersey Sales Tax

On this page you will find handy sales and use tax information about New Jersey.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to New Jersey that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.625%
Range of Local Rates

0%
Local Rates Apply to Use Tax

N/A
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

7/1/2014
ECONOMIC NEXUS

11/1/2018 – see state notice
MARKETPLACE NEXUS

11/1/2018
Sales Tax Holidays
Annual Back to School Sales Tax Holiday

August 24-September 2, 2024

During the holiday period, retail sales of the following products are exempt from sales and use tax if they are sold to an individual purchaser for non-business use during the exemption period:

  • computers with a sales price of less than $3,000 per item;

  • school computer supplies with a sales price of less than $1,000 per item;

  • school supplies;

  • school art supplies;

  • school instructional materials; and

  • sport or recreational equipment.
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

August 21, 2017 - November 21, 2017

Go to New Jersey Amnesty Page
AMNESTY INCLUSION PERIODS

The taxpayer must file any required returns for the two quarters between January 1, 2017 and June 30, 2017. All prior periods will be considered closed.

TAX TYPES AND CONDITIONS

The amnesty program applies to out-of-state sellers with click-through agreements with businesses in New Jersey. More details.
AMNESTY BENEFITS

All penalties will be waived.

Status

Inactive

Amnesty Filing Dates

September 17, 2014 - November 17, 2014

Go to New Jersey Amnesty Page
AMNESTY INCLUSION PERIODS

Tax periods 2005 through 2013.

TAX TYPES AND CONDITIONS

All tax types.
AMNESTY BENEFITS

Reduced or eliminated penalties, no collection cost and no recovery fees.

Status

Inactive

Amnesty Filing Dates

November 15, 2018 - January 15, 2019

Go to New Jersey Amnesty Page
AMNESTY INCLUSION PERIODS

State tax liabilities for returns due on or after February 1, 2009 and prior to September 1, 2017

TAX TYPES AND CONDITIONS

Most taxes administered by the Division of Taxation, such as the corporation business tax, personal income tax, and sales and use tax. More details.
AMNESTY BENEFITS

50% of interest and all penalties waived.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

2 Sales Tax Jurisdictions
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

New Jersey Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: most food sold as grocery items, most clothing and footwear, disposable paper products for household use, prescription drugs, over-the-counter drugs

 

Entity types of exemptions: organizations for exclusively religious, charitable, scientific, testing for public safety, literary or educational purposes; organizations for the prevention of cruelty to children or animals; volunteer fire company, rescue, ambulance, first aid, or emergency company or squad; Veterans’ organizations; or an association of parents and teachers of an elementary or secondary public or private school. Government Entities, includes the State of New Jersey and its agencies, instrumentalities, public authorities, public corporations (including those formed with another state), and political subdivisions; and to U.S. Federal government agencies, departments, and instrumentalities

 

New Jersey Exemption Certificate Forms

 

New Jersey Resale Form ST-3NR Resale Certificate for Non-New Jersey Sellers: For use only by out-of-state sellers not required to be registered in New Jersey
State Links
State Tax Web Page

New Jersey Division of Taxation
Rate Look-Up Page

New Jersey Sales Tax Rate Look-Up
Registration Link

Register for New Jersey Sales Tax
History & Fun Facts
HISTORY

  • New Jersey’s Sales and Use Tax Act which imposed a sales and use tax became effective July 1, 1966. Effective October 1, 2005, New Jersey enacted legislation to conform with the Streamlined Sales and Use Tax Agreement.
  • New Jersey established Urban Enterprise Zones in several economically distressed cities in the state. To encourage economic development, qualified businesses that have obtained a UZ-2 certificate can charge sales tax at half the regular rate on sales of tangible personal property.
FUN FACTS
  • Articles of clothing and footwear are generally exempt from New Jersey sales tax. However, the exemption does not extend to fur clothing, accessories or equipment, sports or recreational equipment, or protective equipment (unless it is necessary for the daily work of the user).
  • New Jersey wants to know why you’re purchasing pumpkins. Depending upon the use, whether it’s for consuming as a food item or decorations for fall, the taxability will change.

New Jersey to Launch New Taxpayer Portal in Mid to Late 2024

New Jersey has issued a press release announcing that they will be launching a new taxpayer portal in 2024, with Sales and Use tax as the first tax type to be available to be filed through the new taxpayer portal.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.

New Jersey Court: Sales Tax Should Not Be Included in Sentencing

On December 21, 2022, the Superior Court of New Jersey, Appellate Decision determined that Eric Burnham, the defendant in the case New Jersey v. Burnham, was incorrectly charged due to the inclusion of sales tax while determining retail value of the stolen merchandise.

Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.

New Jersey creates an annual sales tax holiday for school supplies, including computers and sports equipment

Retail sellers of school supplies, computers and sports equipment in New Jersey will be eligible for a back-to-school sales tax holiday signed into law on June 30, 2022 as Chapter 21 by the state’s senate and general assembly.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

New Jersey to End Waiver of Sales Tax Nexus for Remote Employees Effective October 1, 2021

The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end

New Jersey Will Allow Digital Signatures on Some Filings Due to COVID-19

As part of its COVID-19 response, New Jersey will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax.

New Jersey Enacts Exemption for Energy and Utility Services Provided to Recovered Materials Manufacturing Facilities

New Jersey has enacted an exemption for energy and utility services provided to or by a recovered materials manufacturing facility.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

New Jersey Limits Scope of Transient Accommodations Subject to Taxes and Fees

New Jersey transient accommodation taxes and fees are only applicable if rented through marketplace or professionally managed unit.

New Jersey to Phase Out Sales Tax on Medical Cannabis

New Jersey has enacted legislation that phases out the state sales tax on medical cannabis over a period of three years.

New Jersey Enacts Tax Amnesty Bill

New Jersey legislature enacted legislation requiring the Division of Taxation to establish a 90-day state tax amnesty period.

New Jersey Enacts Marketplace Nexus Legislation

New Jersey has enacted marketplace nexus legislation that requires marketplace facilitators to collect sales tax on sales they facilitate for marketplace sellers, effective November 1, 2018.

New Jersey Enacts Economic Nexus Legislation

New Jersey has enacted economic nexus legislation that requires remote sellers to register and collect tax if they exceed an economic threshold, effective November 1, 2018.

October 1, 2018 Remote Seller Deadline for Multiple States

The October 1, 2018 remote seller compliance deadline is approaching for a number of states. Click on the links below for our previous news items with more details. Alabama Enacts Economic Nexus Provision Illinois Enacts Economic Nexus Legislation Indiana Enacts…

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

New Jersey Issues Notice Regarding Economic Nexus

The New Jersey Division of Taxation has issued a notice containing economic nexus provisions for remote sellers, effective October 1, 2018

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.