The NJ sales tax rate is 6.625% statewide, unchanged since January 1, 2018; certified Urban Enterprise Zone and Salem County sellers charge 3.3125% on qualifying in-person sales of goods.
NJ sales tax rate 20266.625%, reduced rates, and filing help for businesses
New Jersey charges one statewide sales tax rate of 6.625%, with no local add-ons. A business has to register before it opens, apply the reduced 3.3125% rate only where it qualifies, and file a return each quarter. Wasserman Accounting CPAs registers New Jersey businesses, sets up their rates, files their returns, and answers the Division when it questions one.
NJ sales tax rate and filing in three points
A business registers on Form NJ-REG at least 15 business days before starting business, then files Form ST-50 each quarter, with monthly voucher payments for higher-volume sellers.
Wasserman Accounting CPAs handles registration, rate setup, quarterly and monthly filing, and use tax reviews for New Jersey businesses.
A CPA or EA registers your business and sets up the correct rate before you open. Call 609-281-8096 or send the contact form.
Register my business6.625%
What is the NJ sales tax rate?
The current NJ sales tax rate is 6.625% on taxable sales. New Jersey does not allow cities or counties to add a local sales tax, so the sales tax rate in NJ is the same in Newark as in Trenton. Motor vehicle sales and leases are taxed at the same 6.625%, and the dealer collects it at the sale.
Has the NJ sales tax rate changed?
The NJ state sales tax rate has been 6.625% since January 1, 2018.
| Effective date | Rate |
|---|---|
| July 15, 2006 | 7% |
| January 1, 2017 | 6.875% |
| January 1, 2018 | 6.625%current |
What are the reduced NJ sales tax rates for UEZ and Salem County sellers?
Certified Urban Enterprise Zone businesses and authorized Salem County sellers charge 3.3125%, half the statewide rate, on qualifying in-person retail sales of goods.
| Situation | Rate | Applies to |
|---|---|---|
| Standard statewide rate | 6.625% | Taxable retail sales anywhere in New Jersey |
| Urban Enterprise Zone (UEZ) | 3.3125% | Qualifying in-person retail sales by certified UEZ vendors |
| Salem County | 3.3125% | Eligible in-person retail sales by authorized Salem County sellers |
The reduced rate does not apply to:
- Services
- Motor vehicles
- Alcohol
- Prepared food
- Cigarettes
- Energy
- Digital products
- Sales made from outside the zone
Salem County sellers may use it only on in-person sales.
Files the UZ-50 monthly
The monthly UZ-50 return replaces the quarterly ST-50.
Recertifies every three years
The state sets the recertification requirements, and certification lapses if they are missed.
Buys its first $100,000 tax free
No sales tax on the first $100,000 a year of purchases for its zone location.
Zones include Jersey City, Newark, Camden, Trenton and Elizabeth. We handle certification and recertification, the UZ-50, and the purchase exemption.
Sales tax vs. use tax in New Jersey: what's the difference?
New Jersey collects one tax two ways.
Sales tax
The seller collects it on taxable retail sales of goods, specified digital products, and taxable services.
Use tax
The buyer owes it at the same 6.625% on a taxable item bought out of state or online, shipped into New Jersey, and used here without New Jersey tax charged at checkout.
New Jersey credits sales tax paid to another state only when you bought and took delivery of the item in that state. If the vendor shipped it to you in New Jersey, you owe the full use tax and recover the other state’s tax from that state. We review your out-of-state purchases and report the use tax on your return before the Division asks.
How do you calculate NJ sales tax?
Sales tax is the taxable selling price multiplied by the rate, rounded to the nearest cent.
- 01Confirm the item is taxable and not exempt
- 02Check whether a reduced UEZ or Salem County rate applies to the sale
- 03Add the tax to the selling price
| Example | Taxable price | Rate | Sales tax |
|---|---|---|---|
| Standard statewide sale | $120.00 | 6.625% | $7.95 |
| Qualifying reduced-rate sale | $120.00 | 3.3125% | $3.98 |
Clothing, unprepared groceries, and prescription drugs are exempt from New Jersey sales tax; our NJ sales tax exemptions page lists what qualifies and which certificate to collect.
When do you have to register for NJ sales tax?
You must file Form NJ-REG at least 15 business days before starting business in New Jersey. A remote seller that crosses the economic nexus threshold has 30 calendar days to register. Once registered, you receive a Certificate of Authority (Form CA-1) and must display it at your business location; it is void if the business changes owner or address.
When and how do you file NJ sales tax?
Registered sellers file quarterly, and higher-volume sellers also pay monthly.
ST-50
Quarterly, every registered seller
Due by the 20th of the month after the quarter ends, including quarters with no sales or tax.
- April 20
- July 20
- October 20
- January 20
Monthly voucher
Higher-volume sellers, on top of the ST-50
If you collected more than $30,000 in New Jersey sales and use tax in the prior calendar year, you also pay a monthly voucher, formerly Form ST-51, for the first or second month of a quarter when that month’s tax exceeds $500. The Division publishes the whole pattern in its filing chart.
Returns and payments go through the New Jersey Tax Portal. We file each return and voucher for you before its due date.
What are the NJ sales tax penalties for late filing and errors?
The Division assesses tax, penalties and interest on four errors we see in notices:
Wrong rate
Charging the wrong rate, or applying a UEZ or Salem County reduced rate to a sale that does not qualify.
Missing certificate
Treating a taxable sale as exempt without a fully completed exemption certificate on file.
Missed use tax
Missing use tax on out-of-state or online purchases shipped into New Jersey.
Late or skipped return
Filing a quarterly return late, or skipping a zero-tax quarter that still requires a return.
For a late return, the Division charges 5% of the tax due for each month or part of a month, capped at 25%, and may add $100 for each late month plus interest. The Division may charge the $100 on a late zero-tax return too. New Jersey treats collected sales tax as money held for the state, and the Division can collect unpaid tax from the officer or employee responsible for remitting it.
Behind on ST-50 returns?
If you are behind, or holding a Division notice, we file the missing returns and answer the notice for you. Call 609-281-8096.
How Wasserman Accounting CPAs helps with NJ sales tax
Our sales and use tax services for New Jersey businesses:
- Sales tax registration and NJ-REG setup, timed to the 15-business-day rule
- Rate and point-of-sale setup, with UEZ and Salem County certification, three-year recertification, and UZ-50 filing
- Taxability reviews, confirming what you charge tax on and what is exempt
- Use tax reviews on out-of-state and online purchases
- Quarterly ST-50 returns and monthly voucher payments
- Economic nexus checks and voluntary disclosure for out-of-state sellers, and notice and audit response when the Division questions a return
Registration is required once New Jersey sales exceed $100,000 or reach 200 transactions, counting marketplace sales. Sales tax rides alongside the rest of the books, so we also handle bookkeeping and business tax returns. Everything we offer is on the full services list.
How we price NJ sales tax filing and registration
We quote before starting, and the fee depends on:
- 01How many returns you file a year: four quarterly returns, or quarterly plus monthly vouchers
- 02Whether we are registering a new business or catching up on unfiled quarters
- 03Whether you sell at a reduced rate, which adds UEZ certification and the UZ-50
- 04The volume of out-of-state purchases we review for use tax
- 05Whether an open notice or audit is included, which we scope separately
Call 609-281-8096 with your prior-year sales figure and we give you a quote on the call.
Who we work with
- Retailers and e-commerce sellers collecting NJ sales tax
- Certified UEZ and Salem County sellers using the reduced rate
- Contractors and service businesses with mixed taxable and exempt work
- Out-of-state and online sellers who have crossed New Jersey's nexus threshold
- Businesses behind on filings or responding to a sales tax notice
Reviewed by
April Moore, EA, Hainesport, NJ. Enrolled Agent with 20 years in business tax preparation and quarterly regulatory filings.
Talk to a New Jersey sales tax CPA or EA
If you are registering, unsure which rate to charge, or behind on filings, we review your returns and tell you what to file and what you owe.
Working out whether a sale is taxable at all? Read the NJ sales tax exemptions page.