New Jersey Sales & Use Tax

New Jersey levies 6.625% sales tax on the retail sale, lease, or rental of most goods and some services. There are no additional local sales taxes in the state of New Jersey. More information is provided below about reduced sales tax rates and major New Jersey sales tax exemptions. Certain items are exempt from sales tax, such as food, clothing, drugs, and manufacturing/processing machinery and equipment.

In Salem County, the sales tax rate is 3.5%, and only applies to retail sales of tangible personal property made in person at a place of business located within Salem County.

Use tax (same rate) is also collected on the consumption, use or storage of goods in New Jersey if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

New Jersey provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech
  • Banks
  • Restaurants
  • Common Carrier/Trucking

Statute for Refunds: 48 Months

Utility Exemption: No

New Jersey Sales & Use Tax State Links

New Jersey Blog Posts

 

Contact us today to learn about our success-based sales & use tax recovery and audit defense services.