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 Rate

6.625%

Range of Local Rates

0%

Local Rates Apply to Use Tax

N/A

CLICK-THROUGH NEXUS

7/1/2014

ECONOMIC NEXUS

11/1/2018see state notice

MARKETPLACE NEXUS

11/1/2018

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

Active

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.

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.

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.

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.

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

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.

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.

New Jersey Enacts Voluntary Disclosure Initiative for Certain Out-of-State Sellers

The New Jersey Division of Taxation announced a voluntary disclosure program for out-of-state sellers with click-through agreements with businesses in New Jersey to run from August 21, 2017 to November 21, 2017.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

New Jersey Releases Audit Procedure Manual

The New Jersey Division of Taxation released a manual of audit procedures providing general audit guidance for the Division’s Audit Branches and taxpayers . It will be updated periodically to reflect changes.

New Jersey Enacts Legislation to Reduce State Sales Tax Rate

Effective January 1, 2018, New Jersey’s state sales and use tax rate is reduced. The enacted legislation includes transition rules for contracts that cover periods crossing the tax rate changes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…