New Jersey Sales
Tax Rate
New Jersey has a flat 6.62% statewide sales tax rate with no local add-on, applied uniformly across the state.
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6.62%
New Jersey combined sales tax rate for 2026
New Jersey permits no general local sales tax. Certified Urban Enterprise Zone businesses may charge a reduced 3.3125% rate on qualifying sales.
Sources: NJ Division of Taxation. Last verified: August 14, 2026.
New Jersey's general Sales and Use Tax rate is 6.625% in 2026. The rate applies to most retail sales of tangible personal property, specified digital products and certain services unless a specific New Jersey exemption applies.
New Jersey generally uses a single statewide rate rather than adding ordinary city and county sales tax percentages. Limited exceptions include qualifying reduced-rate sales in Urban Enterprise Zones plus specific local taxes on certain transactions in Atlantic City and Cape May County.
Source: New Jersey Sales and Use Tax
Source: New Jersey Sales Tax Rates and Boundaries
What Is the New Jersey Sales Tax Rate in 2026?
The standard New Jersey Sales and Use Tax rate is 6.625% in 2026.
Taxable Sales Price × 6.625% = New Jersey Sales Tax
A $100 taxable purchase at the standard rate produces $6.63 of tax when rounded to the nearest cent.
| Sales Tax Situation | 2026 New Jersey Treatment |
|---|---|
| Standard taxable retail sale | 6.625% |
| Certain qualifying UEZ retail sales | 3.3125%, or 50% of the regular rate |
| Use tax when New Jersey tax was not collected | Generally 6.625%, reduced by eligible credit for tax paid to another state |
Source: New Jersey Sales Tax FAQ
Does New Jersey Have Local Sales Tax?
New Jersey generally has one statewide Sales Tax rate instead of a normal city-by-city or county-by-county combined sales tax system.
There are limited exceptions. Certain qualifying transactions in Urban Enterprise Zones can use the reduced 3.3125% rate, while local sales taxes can apply to specified items in Atlantic City and Cape May County.
A standard New Jersey retail sale therefore usually uses 6.625% without adding an ordinary municipal percentage.
Source: New Jersey Rates and Boundaries
New Jersey Urban Enterprise Zone Reduced Sales Tax
Certain certified businesses in New Jersey Urban Enterprise Zones can charge a reduced 3.3125% Sales Tax rate on qualifying retail transactions.
The reduced rate is not available for every sale. The Division states that the qualifying transaction generally must originate and be completed by the purchaser in person at the certified UEZ business location.
Mail-order, telephone and similar remote transactions delivered within New Jersey generally remain subject to the regular rate.
Source: New Jersey UEZ Requirements
What Is Taxable in New Jersey?
New Jersey generally taxes retail sales of tangible personal property, specified digital products and certain services unless the law provides an exemption.
- Most tangible personal property
- Certain specified digital products
- Certain repair and maintenance services
- Certain information and business services specifically taxed by law
- Prepared food and restaurant meals
- Other taxable transactions listed in the New Jersey Sales Tax Guide
Taxability depends on the specific product or service. A service is not automatically taxable simply because the customer pays for it.
Source: New Jersey Sales Tax Guide
Common New Jersey Sales Tax Exemptions
New Jersey exempts several common consumer categories from Sales and Use Tax.
- Most clothing and footwear for human use
- Food and food ingredients for home consumption
- Qualifying dietary supplements
- Prescription drugs and qualifying over-the-counter drugs for human use
- Certain diabetic supplies, prosthetic devices and durable medical equipment for home use
- Qualifying sales for resale
Not every food or health-related item is exempt. Candy, many soft drinks, grooming products and other specifically taxable items can remain subject to Sales Tax.
Source: New Jersey Sales Tax Guide
New Jersey Sales Tax vs. Use Tax
New Jersey Use Tax applies when taxable property, specified digital products or services are used in New Jersey and sufficient New Jersey Sales Tax was not paid.
The current Use Tax rate is 6.625%. Credit can be available for sales tax legally paid to another state, with New Jersey Use Tax due on the difference when the other state's tax is lower.
| Tax | Typical Situation |
|---|---|
| Sales Tax | Registered seller collects tax on a taxable New Jersey sale |
| Use Tax | Taxable item or service is used in New Jersey without sufficient New Jersey Sales Tax paid |
Source: New Jersey Use Tax
New Jersey Remote Seller Economic Nexus
A remote seller can be required to register, collect and remit New Jersey Sales Tax when it meets either of the state's economic nexus tests.
| Economic Nexus Test | New Jersey Threshold |
|---|---|
| Gross revenue test | More than $100,000 of covered sales delivered into New Jersey during the current or prior calendar year |
| Transaction test | 200 or more covered transactions delivered into New Jersey during the current or prior calendar year |
Once a remote seller meets a threshold, New Jersey provides a grace period of up to 30 calendar days to register and begin collection. Marketplace facilitators generally collect tax on facilitated marketplace transactions.
Source: New Jersey Remote Sellers FAQ
Who Needs to Register for New Jersey Sales Tax?
Businesses making taxable retail sales in New Jersey generally must register before collecting Sales Tax.
New Jersey requires vendors doing business in the state to register at least 15 days before engaging in business activity. Registered sellers receive a Business Registration Certificate and, when applicable, a Certificate of Authority to collect Sales Tax.
Source: New Jersey Information for Vendors
New Jersey Sales Tax Filing Requirements
Businesses registered to collect New Jersey Sales Tax generally file quarterly Sales and Use Tax returns, with some businesses also required to make monthly payments.
| Filing Requirement | General Rule |
|---|---|
| Quarterly ST-50 return | Required for registered businesses on a reporting basis, including quarters with no sales |
| Monthly payments | Generally required when prior-year Sales and Use Tax collected exceeded $30,000 and more than $500 is collected in the first or second month of a quarter |
| Quarterly due date | Generally the 20th day of the month following the quarter |
Frequently Asked Questions
What Is the New Jersey Sales Tax Rate in 2026?
The standard New Jersey Sales and Use Tax rate is 6.625%.
Does New Jersey Have Local Sales Tax?
New Jersey generally uses one statewide rate, with limited special exceptions such as qualifying UEZ sales and certain local taxes in Atlantic City or Cape May County.
Is Clothing Taxed in New Jersey?
Most clothing and footwear for human use are exempt from New Jersey Sales Tax.
Are Groceries Taxed in New Jersey?
Food and food ingredients for home consumption are generally exempt, while items such as candy and many soft drinks can be taxable.
What Is New Jersey Use Tax?
Use Tax applies when a taxable purchase is used in New Jersey and sufficient New Jersey Sales Tax was not paid.
What Is the New Jersey Remote Seller Threshold?
A remote seller generally has economic nexus after exceeding $100,000 of covered New Jersey sales or reaching 200 covered transactions during the current or prior calendar year.