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Sales and Use Tax General Information

As a vendor of taxable goods or services, you are required to be registered with the State of New Jersey and to display your Certificate of Authority for Sales Tax, Form CA-1, at your business location. This is your permit to collect sales tax and to use sales tax exemption certificates.

Sales tax must be collected from every retail sale unless specifically exempted by the New Jersey Sales and Use Tax Act. In New Jersey, most items and most services are taxable. However, taxable items and services may be purchased free of tax under certain conditions. State of New Jersey issues a number of exemption certificates which allow qualified persons and businesses to purchase certain merchandise and services tax free.

Publication S&U-4, New Jersey Sales Tax Guide, provides further information on sales tax and includes extensive listings of taxable and exempt items and services. Publication S&U-4 can be viewed in Adobe Acrobat PDF format.

More information is available on sales tax on mail order businesses and lessors.

Last Updated:
Wednesday, 08/20/14

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