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New Jersey sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Division of Taxation — everything a remote seller needs to know about New Jersey, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6.625%
Transaction threshold
200
PatersonNewarkJersey CityElizabethTrenton
New Jersey · major filing jurisdictions
Nexus · New Jersey

When you owe sales tax in New Jersey.

Either physical presence or crossing the economic nexus threshold on its own creates the obligation to register, collect, and remit. New Jersey uses an OR test — surpassing either the sales dollar threshold or the transaction count triggers the requirement.

Economic nexus
Threshold
$100,000 in gross sales into New Jersey, or 200 or more separate transactions delivered into New Jersey
Measurement type
Sales OR transactions — either test alone is sufficient (OR-type)
Measurement period
Previous or current calendar year
Included
Gross sales into New Jersey — exempt sales count; services classified as exempt (PRODUCT.SERVICES.EXEMPT) are excluded from the calculation
Marketplaces
Marketplace-facilitated sales count toward your threshold — the exclusion list covers only refunds, not marketplace transactions, so sales collected by a marketplace facilitator on your behalf are includable
Physical nexus
Office or branch locationEmployees / remote staffWarehouse or inventoryThird-party fulfillmentAgents or independent contractors

Any physical presence in New Jersey — including a remote employee working from home in the state, inventory at a third-party warehouse, or a dependent or independent agent operating on your behalf — creates nexus immediately, with no sales-volume minimum.

Rates · New Jersey

What you'll collect, jurisdiction by jurisdiction.

New Jersey has a single flat statewide rate of 6.625% — there are no county or municipal add-ons, so every delivery address in the state carries the same combined rate. Digital goods and SaaS are exempt.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
New JerseyStatewide rate6.625%6.625%0%0%0%
Newark6.625%6.625%0%0%0%
Jersey City6.625%6.625%0%0%0%
Paterson6.625%6.625%0%0%0%
Elizabeth6.625%6.625%0%0%0%
Trenton6.625%6.625%0%0%0%

New Jersey imposes a single flat statewide rate with no local or county surtaxes. Digital goods, SaaS, and most services are exempt, so the rate for those categories is 0% across every jurisdiction. Rates verified as of June 11, 2026.

Need the exact rate for a New Jersey address or invoice? Our calculator confirms the statewide 6.625% rate and the taxability of your product type.

Open the sales tax calculator
Taxability · New Jersey

Is your product taxable in New Jersey?

New Jersey taxes tangible personal property but largely exempts software, digital products, and services — making it one of the more favorable states for technology companies.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into New Jersey are taxable at the flat statewide rate of 6.625%.
SaaS & cloud softwareNot taxableBoth B2B and B2C remotely-accessed software (DIG_CloudService_SaaS_B2B and DIG_CloudService_SaaS_B2C) are exempt — New Jersey does not treat cloud subscriptions as taxable sales.
Digital goodsNot taxableElectronically delivered digital products (DIG_DigProduct) are exempt from New Jersey sales tax.
Professional & general servicesNot taxableConsulting, professional, and general services (SRV_Professional, SRV_General) are exempt — New Jersey is a destination-based state that taxes goods, not most services.
Bundled hardware + softwarePartialThe hardware (tangible) component is taxable; separately-stated software charges may remain exempt. Itemize invoices to preserve the software exemption.
Filings · New Jersey

Filing schedules and due dates.

The New Jersey Division of Taxation assigns your filing frequency at registration based on the volume of tax collected. Returns must be filed even for periods with zero taxable sales.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for larger sellersST-51 (Sales and Use Tax Return)20th of the month following the reporting monthSellers with higher annual sales tax liability, as assigned by the Division of Taxation
QuarterlyST-50/ST-51 (Quarterly Sales and Use Tax Return)20th of the month following the close of the quarter — January 20, April 20, July 20, October 20Most remote sellers and smaller businesses, as assigned at registration

Crossed the threshold, or about to?

A Commenda expert will review your New Jersey exposure, register you with the Division of Taxation, and take over the filing calendar — usually within a week.

The state authority

NJ Division of Taxation — New Jersey's tax office.

The New Jersey Division of Taxation administers sales and use tax through a single online portal. Registration, filing, and payment for remote sellers are all handled in the same account.

nj.gov/treasury/taxation

Registration requires a Tax Portal username and password, a portal PIN, and your business entity details. A State Tax ID in the format XXX-XXX-XXX/XXX is issued after registration.

What you can do there
  • Register for a sales tax permit

    New Jersey requires remote sellers to register once they exceed either the $100,000 sales threshold or 200 transactions in the state.

  • File returns and pay

    Monthly and quarterly returns, plus payments, are submitted through the New Jersey Tax Portal using your login credentials and PIN.

  • Confirm the statewide rate

    New Jersey's flat 6.625% rate applies to every delivery address in the state — no address lookup is needed, but the Division's site confirms current rates.

  • Verify an exemption certificate

    Check that a customer's exemption certificate is valid and on file before honoring a tax-exempt sale.

Exposure & exemptions · New Jersey

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

New Jersey participates in voluntary disclosure programs for out-of-state sellers who come forward proactively before the Division of Taxation contacts them.

Lookback
Typically limited to 3–4 years under a VDA agreement — versus unlimited lookback if the state initiates contact
Penalties
Generally waived under the voluntary disclosure program
Interest
Still owed on unpaid tax — interest relief is not typically granted
Unfiled returns
No statute of limitations runs until a return is filed; unregistered periods remain open indefinitely

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it in your records — the burden of proof rests with the seller if the Division audits the exemption.

Resale
Form ST-3 (Resale Certificate) — issued by the purchaser to certify goods are for resale
Multi-state
New Jersey is a Streamlined Sales Tax (SST) full member — the SST Exemption Certificate (Form F0003) is accepted
Manufacturing
Form ST-4 (Exempt Use Certificate) — covers qualifying machinery, equipment, and materials used in manufacturing
Nonprofit / exempt organization
Form ST-5 (Exempt Organization Certificate) — issued to qualified nonprofit and governmental entities

FAQ · New Jersey

New Jersey questions, answered.

The questions remote sellers ask us most about New Jersey sales tax.
Read our FAQ library

New Jersey requires remote sellers to register once they exceed $100,000 in gross sales into the state, or complete 200 or more separate transactions delivered into New Jersey — whichever comes first. The measurement period is the previous or current calendar year, and either test alone is sufficient.

No. Both B2B and B2C remotely-accessed software (cloud services and SaaS subscriptions) are exempt from New Jersey sales tax. New Jersey does not treat cloud-delivered software as a taxable sale of tangible personal property.

No. Electronically delivered digital products are exempt from New Jersey sales tax. This covers downloads, streaming media, e-books, and similar electronically transferred products.

No. New Jersey imposes a single flat statewide rate of 6.625% with no county or municipal add-ons. Every delivery address in the state carries the same combined rate, which simplifies compliance for remote sellers.

Yes. New Jersey's exclusion list covers only refunds, not marketplace transactions. Sales made through a marketplace facilitator — even when the facilitator collects and remits the tax — count toward your $100,000 / 200-transaction threshold.

Yes. A single employee working remotely from a New Jersey residence creates physical nexus immediately, regardless of your sales volume. The same applies to independent agents, dependent agents, and representatives operating in the state on your behalf.

Monthly filers must submit returns by the 20th of the month following the reporting month. Quarterly filers are due on January 20, April 20, July 20, and October 20. The Division of Taxation assigns your frequency at registration based on your expected tax liability.

Yes. Commenda monitors your exposure, registers you with the New Jersey Division of Taxation, calculates the correct rate on every transaction, and files each return on your assigned schedule. Book a call to see it applied to your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.