New Jersey

Aug 7, 2018, 19:16 PM
Title : New Jersey
State Abbreviation : NJ
Revenue Department Website : https://www.state.nj.us/treasury/index.shtml
Revenue Department Website Link Text : New Jersey Department of Treasury
Sales Tax Division Website : https://www.state.nj.us/treasury/taxation/
Sales and Use Tax Registration Website : https://www.state.nj.us/treasury/revenue/gettingregistered.shtml
Sales and Use Tax Rate Lookup :
Tax Rate Lookup : https://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/2018/st75.pdf
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website : https://www.state.nj.us/treasury/taxation/remotesellers.shtml
State Online Filing Website : https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=55
Secretary of State Website : https://www.state.nj.us/state/index.shtml
Has Local Jurisdiction Taxes : No
Marketplace Facilitator Provisions : Yes
Are Marketplace Sales included in Seller’s Threshold Calculation : Yes
Remote Seller Implementation Date : Nov 1, 2018, 05:00 AM
State Tax Rate : 6.6250
The state of New Jersey became a full member of Streamlined Sales Tax October 1, 2005.

Membership Petition                                           
Annual Recertification Letter                               
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

(609) 292-6400
Help Request
Gross revenue exceeds $100,000 or 200 or more separate transactions in prior or current calendar year

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.
 
 
Membership Type :
  • Full Member
NJ Coin
Governing Board Delegates

New Jersey

Aug 7, 2018, 19:16 PM
Title : New Jersey
State Abbreviation : NJ
Revenue Department Website : https://www.state.nj.us/treasury/index.shtml
Revenue Department Website Link Text : New Jersey Department of Treasury
Sales Tax Division Website : https://www.state.nj.us/treasury/taxation/
Sales and Use Tax Registration Website : https://www.state.nj.us/treasury/revenue/gettingregistered.shtml
Sales and Use Tax Rate Lookup :
Tax Rate Lookup : https://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/2018/st75.pdf
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website : https://www.state.nj.us/treasury/taxation/remotesellers.shtml
State Online Filing Website : https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=55
Secretary of State Website : https://www.state.nj.us/state/index.shtml
Has Local Jurisdiction Taxes : No
Marketplace Facilitator Provisions : Yes
Are Marketplace Sales included in Seller’s Threshold Calculation : Yes
Remote Seller Implementation Date : Nov 1, 2018, 05:00 AM
State Tax Rate : 6.6250
The state of New Jersey became a full member of Streamlined Sales Tax October 1, 2005.

Membership Petition                                           
Annual Recertification Letter                               
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

(609) 292-6400
Help Request
Gross revenue exceeds $100,000 or 200 or more separate transactions in prior or current calendar year

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.
 
 
Membership Type :
  • Full Member
NJ Coin
Governing Board Delegates