| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Atlantic County | 6.625% | 0% | 6.625% | Atlantic City |
| Bergen County | 6.625% | 0% | 6.625% | Hackensack |
| Burlington County | 6.625% | 0% | 6.625% | Mount Holly |
| Camden County | 6.625% | 0% | 6.625% | Camden |
| Cape May County | 6.625% | 0% | 6.625% | Cape May |
| Cumberland County | 6.625% | 0% | 6.625% | Bridgeton |
| Essex County | 6.625% | 0% | 6.625% | Newark |
| Gloucester County | 6.625% | 0% | 6.625% | Woodbury |
| Hudson County | 6.625% | 0% | 6.625% | Jersey City |
| Hunterdon County | 6.625% | 0% | 6.625% | Flemington |
| Mercer County | 6.625% | 0% | 6.625% | Trenton |
| Middlesex County | 6.625% | 0% | 6.625% | New Brunswick |
| Monmouth County | 6.625% | 0% | 6.625% | Freehold |
| Morris County | 6.625% | 0% | 6.625% | Morristown |
| Ocean County | 6.625% | 0% | 6.625% | Toms River |
The state sales tax rate in New Jersey is 6.625%. This rate is applied to most purchases, with some exceptions for items like groceries, clothing, and prescription medications.
New Jersey has a relatively simple sales tax system, with no additional local taxes imposed by counties or cities. This means that the total sales tax rate remains the same throughout the state.
It’s worth noting that New Jersey has a few unique aspects to its sales tax system. For example, the state exempts certain items like food, clothing, and medical supplies from sales tax.
In addition to the state sales tax rate, New Jersey also has a few specific rules and exemptions that are worth being aware of. For example, the state exempts certain types of food, like groceries and snacks, from sales tax.
The New Jersey Division of Taxation is responsible for collecting and administering sales tax in the state. Businesses that sell taxable goods and services in New Jersey are required to register for a sales tax permit and file regular returns with the state.
New Jersey has a relatively low economic nexus threshold, which means that out-of-state businesses may be required to collect and remit sales tax on sales to New Jersey customers if they meet certain criteria. Specifically, businesses that have more than $100,000 in gross receipts from New Jersey sales in a calendar year, or that have more than 200 separate transactions with New Jersey customers in a calendar year, are required to register for a sales tax permit and collect sales tax on their sales.