What is the New Jersey sales tax rate?
The statewide rate is 6.625%, and New Jersey has almost no local sales taxes, so the same rate applies to most deliveries. A few designated zones have reduced rates for qualifying in-state sellers.
When does an online seller have to collect in New Jersey?
You must register and collect if you have a physical presence in New Jersey, or if in the current or prior calendar year your gross revenue from deliveries into New Jersey exceeded $100,000, or you made 200 or more separate transactions delivered there. Bills to remove the transaction test have been introduced, so check the current rule.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
New Jersey requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online with the New Jersey Division of Taxation through the state's business registration, often called NJ-REG. New Jersey LLCs complete this registration after formation anyway. See how to form an LLC in New Jersey.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into New Jersey against its threshold.
Register before collecting
With the New Jersey tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule New Jersey assigns, including zero returns where required.
How are returns filed?
Most sellers file quarterly sales and use tax returns, with monthly remittances required for larger sellers. Returns and payments are made online.
See how to file a sales tax return.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into New Jersey?
We check whether you have New Jersey nexus, register you, and file your New Jersey sales tax returns.
Questions people ask
What is the New Jersey economic nexus threshold?
More than $100,000 of sales or 200 or more separate transactions delivered into New Jersey in the current or prior calendar year.
What is the New Jersey sales tax rate?
6.625% statewide, with almost no local sales taxes.
Does New Jersey still have a 200-transaction test?
Yes, although bills to remove it have been introduced. Check the current rule.
How do I register for New Jersey sales tax?
Online with the Division of Taxation through the state's business registration.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- New Jersey Division of Taxation
- N.J.S.A. 54:32B-3.5: remote seller collection
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.