New Jersey Sales Tax Guide for Businesses
Return Location: Online
Has Local Filings: Yes
Sales Tax Rate: New Jersey has a 6.625% state tax rate, and no local tax rates.
Contact Information: Visit their website or call 609-826-4400 for their tax hotline.
How is Tax Calculated?: New Jersey sales taxes are based on the destination of the sale (rate is based on where the buyer is located). Read more here.
Are Services Taxable?: Many services in New Jersey are subject to sales tax. Click here for a full list of these services.
Nexus in New Jersey
What Creates Nexus: A business is considered to be “engaging in business in New Jersey” (and therefore owe sales tax) if they have:
- An office or place of business in New Jersey
- An employee present in New Jersey
- Goods in a warehouse in New Jersey
- Ownership of real or personal property in New Jersey
- Delivery of merchandise in New Jersey
- Independent contractors or other representatives in New Jersey
- Provide any maintenance program in New Jersey
- Read more about specific nexus conditions in New Jersey here.
Affiliate Nexus: As of this posting, New Jersey does not have any affiliate nexus laws.
eCommerce Nexus?: As of this posting, New Jersey does have special laws that create nexus for online sellers, specifically “click-through” nexus. Read more about New Jersey click-through nexus laws here.
How to File a Sales Tax Return in New Jersey
Online: New Jersey recommends that you file a sales tax return using the New Jersey Department of the Treasury site.
We will be adding an instructional video here at a later date.
How to Get a Sales Tax Permit in New Jersey
View our full guide: Coming soon
Where to Register: NJ Business Gateway Services
Registration Fee: There is no fee for registering your business in New Jersey
Renewal Required?: No, New Jersey does not require that you renew your sales tax permit.
New Jersey Sales Tax Filing Frequency
New Jersey has taxpayers file on a monthly or quarterly basis depending on their annual tax liabilities:
Monthly: For annual tax collections above $30,000 AND collected more than $500 in the first and/or second month of the current calendar quarter
Quarterly: File quarterly if you do not meet the monthly filing conditions (you must file quarterly in addition to monthly if you qualify with the above requirements)
Read more about New Jersey sales tax filing frequency here.
Discounts: As of this posting, New Jersey does not offer any early filing discounts for sales tax
Late Fees: If you file your sales tax return late in New Jersey, the penalty is 5% of the tax due for each month or part of a month the return is late. The maximum penalty for late filing is 25% of the late taxes (a penalty of $100 for each month the return is late may also be charged above and beyond the percentage penalty).
Read more about New Jersey sales tax penalties and late fees here.
New Jersey Sales Tax Return Due Dates
New Jersey’s sales tax returns are typically due on the 20th of the following month. Read more on New Jersey’s website.
Monthly Filing Frequency
January Collection — February 20th
February Collections — March 20th
March Collections — April 20th
April Collections — May 21st
May Collections — June 20th
June Collections — July 20th
July Collections — August 20th
August Collections — September 20th
September Collections — October 22nd
October Collections — November 20th
November Collections — December 20th
December Collections — January 22nd (following year)
Quarterly Filing Frequency
Q1: Jan – March Collections — April 20th
Q2: April – June Collections — July 20th
Q3: July – September Collections — October 22nd
Q4: October – December Collections — January 22nd (following year)
New Jersey Sales Tax Holidays
New Jersey does not offer any sales tax holidays in 2018.
Special Notes for Amazon Sellers
Amazon does have a warehouse in New Jersey. Be sure to check to see if your FBA inventory is being stored in New Jersey, as it will create a sales tax obligation.
We can help you determine where Amazon is storing your inventory. Contact us to learn more.