What is nj sales tax

Last updated: April 1, 2026

Quick Answer: New Jersey sales tax is a 6.625% state-level consumption tax applied to most tangible personal property and selected services purchased within the state, with local additions up to 2%.

Key Facts

New Jersey Sales Tax Overview

New Jersey imposes a state sales tax of 6.625% on the sale of most tangible personal property and certain services. This is one of the higher state sales tax rates in the United States. On top of the state rate, many municipalities in New Jersey are authorized to impose local sales taxes, which can add up to 2% additional tax depending on your location, potentially bringing the total sales tax rate to 8.625% in some areas.

What Is Subject to Sales Tax

Sales tax in New Jersey applies to most tangible goods, including clothing, electronics, furniture, and household items. Additionally, many services are taxable in New Jersey, such as haircuts and salon services, repair and maintenance services, installation services, hotel and lodging accommodations, and certain telecommunications services.

Sales Tax Exemptions

Several categories of items are exempt from New Jersey sales tax. Groceries and food purchased for home consumption are exempt, including milk, bread, vegetables, and other food items from grocery stores. Prescription medications are also exempt from sales tax. Additionally, items purchased for resale or used in manufacturing processes may qualify for exemptions when used in business operations.

Local Sales Tax Variations

Different municipalities throughout New Jersey have different local sales tax rates. Some areas have no additional local tax beyond the state rate of 6.625%, while others impose the maximum 2% local addition. When shopping or conducting business in New Jersey, the total sales tax rate you pay depends on your specific municipality. Retailers are required to display the total combined tax rate at checkout.

Business Compliance and Registration

Businesses selling taxable products or services in New Jersey must register for a sales tax license before collecting taxes from customers. The New Jersey Division of Taxation oversees sales tax collection and requires regular reporting and payment of collected taxes. Failure to properly collect and remit sales tax can result in significant penalties and interest charges for businesses.

Related Questions

Are groceries taxed in New Jersey?

No, groceries and most food purchased for home consumption are exempt from New Jersey sales tax. This includes items like milk, bread, fruits, vegetables, and other basic food products from grocery stores.

What is the sales tax on clothes in New Jersey?

Clothing items are subject to New Jersey's full sales tax rate of 6.625% plus any applicable local taxes. Unlike some states, New Jersey does not have a special exemption for clothing.

Do online purchases have sales tax in New Jersey?

Yes, most online purchases are now subject to New Jersey sales tax. The state requires online retailers to collect and remit sales tax on orders shipped to New Jersey addresses.

Sources

  1. New Jersey Division of Taxation Public Domain
  2. Wikipedia - Sales Taxes in the United States CC-BY-SA-4.0