Governor Chris Christie • Lt. Governor Kim Guadagno  
The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page

Sales and Use Tax for Individuals General Information

The information on this page has not yet been updated to reflect the change in the Sales Tax rate from 7% to 6.875% that took effect January 1, 2017.

When you purchase items in New Jersey, there will be times when you must pay sales tax on the cost of the items. The State of New Jersey has a sales and use tax of 7%, or seven cents on each dollar. All retail sales are taxable unless specifically exempt by law. The law exempts most food items for at-home preparation, clothing, footwear, disposable paper products for use in the home, and medicines. The law also requires that sales tax be charged on certain services. Sales tax is collected at the time of the sale and is sent to the State by the vendor.

Some examples of taxable items are:
  • Automobiles, furniture, carpeting, and meals bought in restaurants.
Some examples of taxable services are:
  • Lawn maintenance, auto repair, snow removal, and telecommunications.
Additional information about sales and use tax is contained in our publication Tax Topic Bulletin S&U-4, New Jersey Sales Tax Guide. Publication S&U-4 can be viewed in Adobe Acrobat PDF format.

Last Updated: Tuesday, 02/21/17

Taxation: Home | Site Index | Site Help | Legislature | Judiciary | Revenue | IRS | Other Tax Links | Glossary
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification