New Jersey Sales Tax Rules and Regulations - Taxify

New Jersey State Sales Tax

Quick Guide

Contact Information

Website: www.state.nj.gov
Phone: (609) 826-4400

Sales Tax Rate

Base Rate: 7.000%

New Jersey Sales Tax Facts

Is New Jersey a destination or origin based state? Destination
Is New Jersey a SST Certified State? Yes
Are zero file returns required in New Jersey? Yes
Is shipping taxable in New Jersey? Yes

New Jersey Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in New Jersey?

Yes

New Jersey Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other New Jersey Sales Tax Information

Filing Requirements: The Division of Taxation has phased out the use of paper sales and use tax returns and no longer issues Form ST-50/51 coupon booklets. All taxpayers are required to file their returns online or by phone and to submit payments electronically by electronic check (e-check), electronic funds transfer (EFT), or credit card. Any return not transmitted by 11:59 p.m. on the due date will be deemed late.

What Will You Need: Your taxpayer ID Number. This is a twelve-digit ID# consisting of the nine-digit Federal Employer Identification number assigned to you by the Internal Revenue Service, followed by a three digit suffix. Enter the nine-digit FEIN and the three-digit suffix. If you do not have a suffix, enter three zeros. Enter the number without dashes, slashes, or any other keystrokes. (FORMAT = 123456789000).

You will also need your PIN number. If you received an ST-50/51 booklet from the Division in the past, your PIN is the 4-digit number found on the first page of the booklet. If you don’t have a PIN, you can file through the EZ TeleFile phone system using the first 4 letters of your business name. Use only letters and numbers and omit any symbols and spaces. A PIN is necessary to file online or to view account information. You can request a PIN by contacting the Division of Revenue at 609-292-9292.

How to Register for a Sales Tax Permit in New Jersey

 

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