New Jersey Sales Tax Guide for Businesses

Fast Facts

Return Location:

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.

Receive a complementary nexus study from our team.

You'll learn where you owe sales tax and what your historical liabilities are.

Receive a free nexus study to learn where you owe sales tax.