New Jersey Sales Tax Guide

A step-by-step guide to understanding New Jersey sales tax rules.


As a business owner, collecting, filing, and remitting sales in New Jersey can feel like an overwhelming responsibility. Rates change all the time and government websites can be confusing. Our guide to New Jersey sales tax compliance will walk you through the necessary steps to managing your sales and use tax responsibility.

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Table of Contents

An Overview of New Jersey Sales Tax

Understanding where, when, and how to collect New Jersey sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting New Jersey internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

New Jersey Sales Tax Nexus

Understanding whether you need to collect, file, and remit New Jersey sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in New Jersey such as storing inventory in the state, hiring state residents, and click-through nexus.

Registering to Collect New Jersey Sales Tax

You'll want to get started establishing New Jersey sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in New Jersey.

Collecting Sales Tax in New Jersey

After you've registered your business with the Division of Taxation, you're ready to begin collecting sales tax. We'll review topics such as New Jersey sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

Filing New Jersey Sales Tax Returns

Now that you're business is registered with the Division of Taxation and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

New Jersey Sales Tax Filing Due Dates

Every business that registers to collect New Jersey sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Division of Taxation.

Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned New Jersey sales tax filing date. We'll also consider interest charges for late sales tax payments.

Sales Tax on New Jersey Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in New Jersey. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.