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New Jersey Sales Tax Guide: Rates, Nexus, Exemptions, Registration, and Filing Requirements

  • New Jersey has a statewide sales and use tax rate of 6.625%, with some local variations.
  • Sales tax applies to tangible personal property and certain services; exemptions include most services, clothing, food, drugs, SaaS, and sales to specific entities like nonprofits and government.
  • Nexus for tax collection can be established by physical presence or economic activity (over $100,000 in sales or 200+ transactions annually).
  • Exemptions require proper documentation, such as exemption certificates (Forms ST-3NR and ST-4).
  • Filing and remittance can be done electronically or by paper, with monthly payments required for high-volume sellers.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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