Sales Tax

In the State of New Jersey, businesses involved in transactions that are subject to Sales and Use Tax must collect New Jersey Sales Tax.

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Collecting Sales Tax

As of 2019 the sales tax rate is 6.625% Reduced taxes (50% of the regular rate) may apply to transactions taking place within a Urban Enterprise Zone and involving a certified UEZ Business.

Businesses should obtain an Authorization to Collect Sales Tax when they apply for their Business Registration Certificate. A business purchasing items for resale should also obtain a ST-3 Resale Certificate that allows them to purchase items that they will be reselling tax free. The application is part of the process for Registering for Tax and Employer purposes required for every New Jersey Business. Based on the information provided in that application the New Jersey Division of Revenue and Enterprise Services will issues the appropriate authorizations.

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NJ Division of Revenue and Enterprise Services