Do I have to charge sales tax for online sales in New Jersey?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into New Jersey or 200 separate transactions over 12 months, you must register with the New Jersey Division of Taxation and charge the buyer's destination rate.
New Jersey uses $100,000 in gross revenue or 200 separate transactions.
Rule summary
How New Jersey treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (6.625% in covered New Jersey metros) |
| Registration authority | New Jersey Division of Taxation |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the New Jersey Division of Taxation or a tax professional before relying on it for filing.
Combined rates in New Jersey
What a taxable purchase actually costs in New Jersey.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in New Jersey?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into New Jersey or 200 separate transactions over 12 months, you must register with the New Jersey Division of Taxation and charge the buyer's destination rate.
- Do marketplace sales count toward the New Jersey threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the New Jersey Division of Taxation guidance before excluding them.
- Which rate does an online seller charge in New Jersey?
- New Jersey sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More New Jersey guides
Other New Jersey rules that change the total.