New Jersey Sales Tax Guide: Rate, Rules & Filing
NJ sales tax is one flat 6.625% rate with no local add-ons. Economic nexus begins at $100,000 or 200 transactions.
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What is the sales tax rate in New Jersey?
The New Jersey (NJ) state sales tax rate is 6.625%; there are no local sales taxes, so that rate applies everywhere (as of September 2026).
- State rate
- 6.625%
- Combined rates
- 6.625%
- Rates as of
- September 2026
Source: Kintsugi's rate table, updated monthly. Official source: New Jersey Division of Taxation — Sales Tax.
Do I need a New Jersey sales tax permit?
You need one once you have nexus in New Jersey, from a physical presence or from sales. New Jersey economic nexus applies once you exceed $100,000 in gross revenue or 200 separate transactions delivered into the state in the current or prior calendar year. Nexus and registration rules
When is New Jersey sales tax due?
New Jersey filers submit quarterly returns (Form ST-50) due the 20th of the month after each quarter. Businesses that collected more than $30,000 in New Jersey sales tax the prior year must also make monthly payments (Form ST-51) by the 20th in any month they collect more than $500. Filing frequency and deadlines
Key Takeaways
New Jersey charges a flat 6.625% state sales tax with no general local sales tax; certified Urban Enterprise Zone sellers charge half that rate [1]. You have economic nexus once gross revenue exceeds $100,000 or 200 separate transactions delivered into New Jersey in the current or prior calendar year [2]. SaaS is generally not taxable, clothing and footwear are exempt, and food for home consumption is exempt, while specified digital products are taxable [3][4]. Protest an assessment within 90 days, with appeals to the New Jersey Tax Court [6].
What is taxable in New Jersey?
SaaS
Exempt
Clothing
Exempt
Groceries
Exempt
Digital Goods
Taxable
What are the sales tax rates in New Jersey?
New Jersey applies a single statewide sales tax rate of 6.625% with no local sales taxes, so every taxable sale is reported at the same rate regardless of location. Designated Urban Enterprise Zones charge a reduced 3.3125% on qualifying in-person sales.
Component | Rate | Scope |
|---|---|---|
State | 6.625% | Statewide |
Urban Enterprise Zones | 3.3125% | Qualifying UEZ sales |
Local | none | — |
Because the rate is uniform statewide, there is no city-by-city variation to track.
To look up the combined rate for a specific New Jersey address, use our US sales tax calculator.
What is the sales tax registration and nexus threshold in New Jersey?
New Jersey economic nexus applies once you exceed $100,000 in gross revenue or 200 separate transactions delivered into the state in the current or prior calendar year. Either threshold triggers registration. Physical presence creates nexus immediately.
What is the marketplace facilitator law in New Jersey?
New Jersey has required marketplace facilitators to register and collect Sales Tax on taxable retail sales made or facilitated through their marketplace for delivery to a New Jersey purchaser since November 1, 2018, under Technical Bulletin TB-83. This duty applies regardless of whether the individual marketplace seller is registered, has physical presence, or meets New Jersey's own economic-nexus threshold. Once the facilitator collects and remits, the marketplace seller is not required to separately collect Sales Tax on that transaction, and a seller whose only New Jersey sales flow through a collecting facilitator may request non-reporting status.[9]
What are the sales tax filing frequencies and deadlines in New Jersey?
New Jersey filers submit quarterly returns (Form ST-50) due the 20th of the month after each quarter. Businesses that collected more than $30,000 in New Jersey sales tax the prior year must also make monthly payments (Form ST-51) by the 20th in any month they collect more than $500. Quarterly filing is required even when monthly payments are made.
What is exempt from sales tax in New Jersey?
New Jersey exempts most clothing and footwear, food for home consumption, prescription and over-the-counter drugs, and many medical devices. SaaS and cloud software are generally not taxable in New Jersey, unless the service is a taxable information service.
How do resale and exemption certificates work in New Jersey?
New Jersey buyers give the seller Form ST-3 (Resale Certificate) to buy goods or services for resale without tax [5]. Accepted in good faith it relieves the seller of liability; a blanket certificate stays valid for recurring purchases as long as no more than 12 months pass between them, and sellers keep it for four years [5].
For the official form, multistate certificate rules and expiry, see the New Jersey resale certificate guide.
What are the sales tax penalties in New Jersey?
Late filing carries 5% of the tax due plus an additional 5% per month up to 25%, with a $100-per-month late-filing penalty. Interest accrues at the prime rate plus 3%.
How do sales tax audits and appeals work in New Jersey?
You must file a written protest and request an informal conference within 90 days of an assessment [6]. A final determination can then be appealed to the Tax Court of New Jersey within 90 days [6].
Sources
[1] New Jersey Division of Taxation — Sales Tax (6.625% rate, UEZ)
[2] New Jersey Division of Taxation — Remote Sellers (economic nexus)
[3] New Jersey Division of Taxation — TB-72 (SaaS generally not taxable)
[4] New Jersey Division of Taxation — SU-4 (clothing and food exempt, digital products taxable)
[5] New Jersey Division of Taxation — Form ST-3 (Resale Certificate)
[6] New Jersey Division of Taxation — Protest and Appeal (90 days, Tax Court)
[7] New Jersey Division of Taxation — Sales Tax Holiday (repealed)
Verified July 2026 against New Jersey Division of Taxation published guidance.
More New Jersey sales tax topics
Guides and tools for specific New Jersey sales tax questions.
- New Jersey sales tax calculator
- New Jersey sales tax exemptions
- New Jersey resale certificate
- How to file New Jersey sales tax
- New Jersey sales tax due dates
- New Jersey sales tax on clothing
- New Jersey SaaS sales tax
- New Jersey late filing penalties compared with other states
- New Jersey sales tax notices explained
New Jersey city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
US Sales Tax Calculator
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This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).