New Jersey Sales Tax Rate Table
New Jersey statewide sales tax rate: 6.63%. Local governments in New Jersey may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 6.60%. New Jersey’s sales tax is administered by the New Jersey Division of Taxation.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
New Jersey Sales Tax Rates at a Glance
| Statewide sales tax rate | 6.63% Statutory rate is 6.625%. |
|---|---|
| Local sales taxes | Yes — up to 3.31% additional |
| Average local rate | None |
| Average combined rate | 6.60% |
| Administered by | New Jersey Division of Taxation |
| Registration document | New Jersey Certificate of Authority |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in New Jersey
New Jersey has no ordinary local sales tax, so 6.625% applies almost everywhere. Two exceptions matter: qualifying sellers in designated Urban Enterprise Zones collect at half the state rate, and Salem County has its own reduced rate arrangement. A small number of municipalities also levy separate tourism or luxury taxes.
Which New Jersey Rate Should You Charge?
New Jersey is destination-sourced. In practice the rate only varies if the sale qualifies under the Urban Enterprise Zone or Salem County rules.
What New Jersey Taxes — and What It Doesn’t
Groceries, prescription drugs and most clothing and footwear are exempt — the clothing exemption is broad and applies to ordinary apparel with no price cap. Prepared food and certain digital products are taxable.
Look Up an Exact New Jersey Sales Tax Rate
Publishing a fixed list of every New Jersey city and county rate would be out of date within weeks, so we do not reproduce one here. The Division of Taxation publishes the statewide rate, the Urban Enterprise Zone list and the reduced rate rules for Salem County. Open the official New Jersey Division of Taxation website at www.nj.gov/treasury/taxation and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in New Jersey
Before you can legally charge New Jersey sales tax you need to be registered with the New Jersey Division of Taxation and hold a New Jersey Certificate of Authority. Our sales tax application service files the paperwork for you. See the New Jersey sales tax application page for what New Jersey asks for. The New Jersey sales tax guide covers filing frequency, agency contacts and licensing.
Ready to register in New Jersey? Apply for your New Jersey sales tax permit online – it only takes a few minutes.
New Jersey Sales Tax Rate FAQs
What is the sales tax rate in New Jersey?
The New Jersey statewide rate is 6.63%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 6.60% and local add-ons can reach 3.31%.
Do I need a permit before I collect sales tax in New Jersey?
Yes. Collecting sales tax without a valid New Jersey Certificate of Authority is not permitted in New Jersey. Register first, then start charging tax. You can apply for your New Jersey sales tax permit here.
Do remote and online sellers have to collect New Jersey sales tax?
Generally yes, once you cross New Jersey’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do New Jersey sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the New Jersey Division of Taxation before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- New York sales tax rate table
- Pennsylvania sales tax rate table
- Delaware sales tax rate table
- Connecticut sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.