What is the sales tax in New Jersey?
Combined rate, the threshold that makes you register, and the rules that decide what you charge.
The New Jersey state sales tax rate is 6.625%. There are no local sales taxes, so 6.625% applies statewide. A remote seller has to register once sales into New Jersey pass $100,000 in sales or 200 separate transactions into the state over the previous or current calendar year. Charge the rate at the buyer’s address.
- State rate
- 6.625%
- Average local rate
- 0%
- Combined average
- 6.625%
- Highest in the state
- 6.625%
Do you have to register?
Economic nexus threshold
$100,000 or 200 transactions
Measured over the previous or current calendar year. Either test triggers registration on its own, so a high volume of low-price orders can cross the line before revenue does. Physical presence — staff, an office, or stock sitting in a 3PL in the state — creates the obligation immediately, before any threshold applies.
What you charge, and on what
- Which address sets the rate Charge the rate at the buyer’s address.
- Is shipping taxed Taxable. Delivery on taxable goods is taxable. On a mixed order, tax the share of the delivery charge that relates to taxable items.
- Clothing Exempt. Most clothing and footwear are exempt with no price cap. Fur and equipment are taxed.
- Groceries Exempt
- Marketplace sales Amazon, Walmart, Etsy, and eBay collect and remit on the orders they process. Sales through your own store stay yours to collect on.
- Registering Covered by the Streamlined Sales Tax registration, so you can register here and in the other member states in one application.
Worth knowing about New Jersey
- Clothing is exempt, which matters if you sell apparel.
- Designated Urban Enterprise Zones charge half the state rate on qualifying in-person sales.
New Jersey sales tax questions
What is the sales tax rate in New Jersey?
The state rate is 6.625%. There are no local sales taxes, so 6.625% applies at every address in the state.
When does a remote seller have to register in New Jersey?
Once sales into the state pass $100,000 in sales or 200 separate transactions into the state over the previous or current calendar year. Either test triggers registration on its own, so a high volume of small orders can create the obligation before revenue does. Physical presence, including inventory held at a 3PL in the state, creates the obligation immediately, before any threshold applies.
Is shipping taxable in New Jersey?
Taxable. Delivery on taxable goods is taxable. On a mixed order, tax the share of the delivery charge that relates to taxable items.
Is clothing taxed in New Jersey?
Exempt. Most clothing and footwear are exempt with no price cap. Fur and equipment are taxed.
Where the authoritative number is
Rates and thresholds change, and the New Jersey Division of Taxation sets them. Check there before you register or file. This is a Streamlined Sales Tax member state, so you can also register here and in the other member states through one free application.
Other states that treat apparel differently
Know before you cross the line
The threshold above is easy to read and hard to track, because it counts sales from your store, your marketplaces, and your wholesale accounts together. Endless keeps those on one source of truth, so what you have sold into New Jersey this year is a number you already have rather than one you assemble after the fact.
This page is a reference, not tax advice. Confirm registration and filing decisions with the New Jersey Division of Taxation or a tax professional.