New Jersey

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New Jersey Department of Treasury

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

State Sales and Use Tax Rate: 6.625%

Local Jurisdiction Sales and Use Taxes: None

Sales Tax Rate Information

Remote Seller Guidance

Remote Seller Compliance Date: 11/1/2018

Remote Seller Thresholds:
Gross revenue exceeds $100,000 or 200 or more separate transactions in prior or current calendar year

Notes: Marketplace Sales

Additional Remote Seller Information:
Remote sellers are not required to collect and remit Sales Tax on the sale of tangible personal property, specified digital products, or services delivered into New Jersey when sold through a marketplace, because the new law requires the marketplace facilitator to collect and remit Sales Tax on all marketplace transactions. The marketplace is required to collect and remit tax, regardless of whether the marketplace seller is above or below either of the economic thresholds.

A remote seller that is over the economic threshold, but sells solely through one or more marketplaces must register, but may request to be placed on a non-reporting basis for Sales Tax, since the marketplace is required to collect the tax on all marketplace transactions.

A remote seller that is over the economic threshold, but only makes sales that are for resale or otherwise nontaxable must register, but may request to be placed on a non-reporting basis for Sales Tax.