New Jersey Sales Tax Guide for eCommerce Businesses
New Jersey Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
New Jersey's Sales Tax Authority
State Phone Information
609-292-6400
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in New Jersey
6.63%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in New Jersey?
If you have nexus in New Jersey you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does New Jersey charge sales tax on shipping?
Yes
Do you have physical nexus in New Jersey?
A seller has physical nexus in New Jersey if they have any of the following:
An office or place of business
An employee present in the state
Goods in a warehouse
Ownership of real or personal property
Delivery of merchandise in the state
Independent contractors or other representatives in the state
Provide any maintenance program in the state
Do you have economic nexus in New Jersey?
New Jersey's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
November 1, 2018
What types of sales are included in New Jersey's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does New Jersey treat exempt transactions when calculating economic nexus?
Nontaxable retail sales of tangible personal property and specified digital products are included in the threshold. Exempt services are not included.
Does New Jersey have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
New Jersey sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly or Quarterly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the New Jersey Division of Taxation website to file online
Mail - Use ST-50 to file and pay by mail
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