Use Tax

On and after January 1, 2018,  when New Jersey Sales Tax has not been paid on a sale, a 6.625% Use Tax is imposed on the use in this State of:

• Tangible personal property;
• Specified digital products;
• Or services. 

Credit may be allowed for taxes paid to other states.  
For information on remitting Use Tax, please see ANJ-7, Use Tax in New Jersey. 201 kb