New Jersey has a 6.625% state-wide sales tax, although certain Urban Enterprise Zones qualify for a reduced rate. If you sell taxable goods or services in New Jersey, you may be required to collect and remit sales tax. This guide explains who must register, what’s taxable, current tax rates, and filing requirements.
New Jersey Sales Tax at a Glance (2026)
| Topic | Key Information |
| State sales tax | 6.625% |
| Local sales taxes | None (except qualifying UEZ reduced rate) |
| Economic nexus | $100,000 in sales OR 200 transactions |
| Sales tax permit required | Yes |
| Filing frequency | Monthly, quarterly, or annually |
| Registration | NJ-REG (Certificate of Authority) |
When Do You Have Sales Tax Nexus in New Jersey?
You generally have sales tax nexus if your business:
- Has a storefront, office, warehouse, employees, or inventory in New Jersey
- Uses a third-party fulfillment center located in New Jersey
- Exceeds $100,000 in sales or 200 transactions during the current or previous calendar year
- Creates affiliate or click-through nexus where applicable
If you meet any of these conditions, you’ll generally need to register and collect New Jersey sales tax.
What Is Taxable in New Jersey?
Most tangible personal property sold in New Jersey is taxable.
- Electronics
- Furniture
- Sporting goods
- Accessories
- Digital products
Common exemptions include:
- Most clothing and footwear
- Grocery food
- Prescription medications
- Certain medical equipment
Most professional services are not taxable.
How to Register for a New Jersey Certificate of Authority
Register online using Form NJ-REG.
- Complete the online registration.
- Provide your EIN and business information.
- Receive your Certificate of Authority.
- Begin collecting sales tax.
There is no registration fee. Processing typically takes 2-3 weeks, though online submissions are often faster.
New Jersey Sales Tax Rates
As discussed at the start of this blog, New Jersey’s statewide sales tax rate is 6.625%.
Urban Enterprise Zones (UEZ)
Certain qualifying retailers operating in designated Urban Enterprise Zones may charge the reduced 3.3125% rate on eligible in-person sales.
Marketplace Facilitator Rules
Marketplace facilitators such as Amazon, Etsy, eBay, and Walmart Marketplace generally collect and remit New Jersey sales tax on marketplace sales. If you also sell through your own website or directly to customers, you’re responsible for collecting tax on those sales if you have nexus.
Filing Requirements
Collecting the tax is only part of the job. You also need to file returns and send the money to the state on time.
| Filing Frequency | Requirement | Due Date |
| Monthly | Higher tax liability | 20th of the following month |
| Quarterly | Moderate tax liability | 20th after each quarter |
| Annual | Low-volume businesses | January 20 |
Businesses must file required returns even if no tax is due.
Late filings may result in penalties, interest, and additional enforcement actions. Businesses that voluntarily correct past non-compliance may qualify for New Jersey’s voluntary disclosure program.
New Jersey Sales Tax Compliance Checklist
- Determine whether you have nexus.
- Register using Form NJ-REG.
- Collect the correct sales tax.
- Keep exemption certificates and records.
- File returns on time.
- Maintain accurate sales records.
FAQs
What is the New Jersey sales tax rate?
New Jersey has a 6.625% state-wide sales tax, although qualifying Urban Enterprise Zone retailers may charge a reduced rate on eligible in-person sales.
Who needs to collect New Jersey sales tax?
Businesses with a physical presence or more than $100,000 in sales or 200 transactions in New Jersey generally must collect sales tax.
Is clothing taxable in New Jersey?
Most clothing and footwear are exempt from New Jersey sales tax, although accessories and certain specialised items remain taxable.
How do I register for a New Jersey Certificate of Authority?
Register online using Form NJ-REG before making taxable sales.
Does Amazon collect New Jersey sales tax?
Yes. Marketplace facilitators like Amazon, Etsy, eBay, and Walmart Marketplace generally collect and remit New Jersey sales tax on marketplace sales.
Final Thoughts
New Jersey’s sales tax system is relatively straightforward thanks to its single statewide rate, but businesses must still determine whether they have nexus, collect the correct tax, and file returns on time.
Need help with New Jersey sales tax registration, filings, or compliance? Contact our tax professionals today.
