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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 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 Enacts Click-Through Nexus Legislation

New Jersey becomes the 14th state that has enacted legislation creating a sales and use tax click-through nexus provision.

New Jersey Discusses Taxability of Cloud Computing

New Jersey has issued a bulletin addressing the application of sales and use tax to the sale of cloud computing. Cloud computing falls under one of three categories: Software as a Service (SaaS), Platform as a Service (PaaS), and Infrastructure…

New Jersey Amends Rules to Conform to SST Provisions

New Jersey has amended various sales and use tax rules to conform to the provisions of the Streamlined Sales and Use Tax (SST) Agreement. The amendments include clarifying exemption certificate issuance and acceptance procedures, retention of records, adding a definition…

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Charges for Software as a Service Not Taxable in New Jersey

A company’s charges for software as a service (SaaS) are not subject to New Jersey sales and use tax as long as the software is only accessed by the user and there is no transfer or delivery of the software…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

New Jersey Updates Information on Cooperative Interstate Tax Program

New Jersey is reminding taxpayers that the New Jersey/New York Cooperative Interstate Tax Program ended on December 31, 2010. Since that date, any returns or payments received by the Division of Taxation have been forwarded to New York. Effective September…

New Jersey and Amazon Reach Tax Collection Agreement

New Jersey Governor Chris Christie has announced that the state and Amazon.com have reached an agreement in which Amazon will voluntarily begin to collect and remit New Jersey sales tax on purchases by New Jersey consumers by July 1, 2013…

New Jersey Provides Information on Revised UEZ Refund Filing Procedures

New Jersey has issued a revised sales and use tax notice informing taxpayers that as a result of legislation that became effective April 1, 2011, all Urban Enterprise Zone (UEZ) businesses are eligible to receive a sales tax exemption at…

New Jersey Division of Taxation Provides Guidance Regarding Voluntary Disclosure Program.

The New Jersey Division of Taxation has issued guidance regarding its Voluntary Disclosure Program to individual and business taxpayers. The program is intended for taxpayers who realize they have nexus in New Jersey or have an obligation to file taxes.…

New Jersey Imposes Admissions Surcharge

The New Jersey Division of Taxation authorized municipalities to impose a 5% surcharge of each admission charge to a major place of amusement that is subject to New Jersey sales tax, effective April 1, 2010. The surcharge must be separately…

Certain Voluntary Disclosure Agreements to be Honored in New Jersey

The New Jersey Division of Taxation has issued a notice informing taxpayers of the new terms and condition of the voluntary disclosure program effective at the close of the 2009 amnesty program.

New Jersey Enacts Rules to Implement Amnesty Program

New rules have been adopted for New Jersey’s tax amnesty program. The amnesty program will begin May 4, 2009 and end June 15, 2009. The amnesty will apply for all taxes administered and collected by the Division of Taxation for…

New Jersey Clarifies SST Conformity Legislation

New Jersey has enacted legislation that revises the New Jersey Sales and Use Tax Act to conform with various provisions of the Streamlined Sales and Use Tax (SST) Agreement, effective January 1, 2009. Among the significant changes is a new…

Taxability of Fuel Surcharge Follows Taxability of Service or Product Sold in New Jersey

With fuel surcharges becoming more common, New Jersey has issued a notice concerning their application of sales tax. Retail sales of motor fuels are not subject to sales tax. The definition of “sales price” set forth in N.J.S.A. 54:32B-2(oo)(1) includes…

New Jersey Taxes Carnival and Circus Tickets Sold by Exempt Organizations

These tickets are subject to the full applicable sales tax rate. Section 9(f)(2) of the New Jersey Sales and Use Tax Act provides that the exemption for qualifying non-profit organizations does not apply in the case of admissions to “carnivals,…

Parts Used to Repair Real Property Did Not Qualify for New Jersey Resale Exemption

A New Jersey Tax Court has agreed with the Division of Taxation’s position that a company who performed maintenance and repair work on commercial heating and cooling systems acted as a contractor performing services on real property, and is therefore…

Only Remedy is Application for Refund Once Tax Remitted to New Jersey

The New Jersey Tax Court recently debated whether a claim made pursuant to the New Jersey Consumer Fraud Act may be maintained against a vendor who is alleged to have collected more sales tax than is required by the Sales…

New Jersey Municipalities Authorized to Impose Surcharge on Admissions to Certain Places

A New Jersey ordinance imposing a 5% surcharge on admission charges that are subject to sales tax may be adopted by municipalities that have a major place of amusement. Any surcharge imposed is not considered part of the sale price…

New Jersey Does Not Require Tax to be Separately-Stated in Multi-Trade Construction Contracts

A notice was issued by the New Jersey Division of Taxation stating that given the difficulty of itemizing taxable services and items in multi-trade construction contracts, this requirement will be waived when the following services are involved: landscaping, installing carpeting…

Despite Different Rate Charged for Fur, New Jersey Ruled to be in Substantial Compliance with the Streamlined Agreement

Section 308 of the Streamlined Sales and Use Tax Agreement (\”SSUTA\”) prohibits members from having multiple sales and use tax rates.

SST Governing Board Finds New Jersey Out of Compliance

During the June 18th, 2008 Chicago SST Governing Board meeting, New Jersey was found to be out of compliance with the Streamlined Sales and Use Tax (SST) Agreement. By a vote of 15-2, the Board found that New Jersey was…

New Jersey Food Items Sold at Kiosks Taxable

Sales tax assessments on food items sold by certain New Jersey vendors operating kiosks and free-standing carts at a sports complex and mall were upheld in a recent court case. The Court indicated that the interpretation of “premises” includes the…