New Jersey Sales Tax Guide (2026)

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.

Because the rate is uniform statewide, there is no city-by-city variation to track.

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.

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]

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.

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.

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].

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%.

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].

• [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)

• [8] New Jersey — NJ-REG Business Registration

• [9] New Jersey Division of Taxation — Technical Bulletin TB-83, Marketplace Sellers and Marketplace Facilitators

Verified July 2026 against New Jersey Division of Taxation published guidance.

• Does New Jersey Have Sales Tax on Clothing? A Guide for Businesses
• What Items Are Exempt from Sales Tax in New Jersey? A Guide for Businesses