The New Jersey Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of New Jersey. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
New Jersey Sales Tax Calculator
Calculate sales tax for all areas in New Jersey with accurate rates including UEZs and Salem County
Total Amount
Tax Amount
Pre-Tax Amount
Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The New Jersey Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of New Jersey. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
New Jersey has a state sales tax rate of 6.625%, with reduced rates in Salem County and designated Urban Enterprise Zones (UEZs). This calculator provides accurate calculations for all tax rates in the state.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $100 product in Newark with the standard tax rate of 6.625%:
Pre-Tax Amount = $100
Tax Rate = 6.625% or 0.06625
Calculate the tax amount:
Tax Amount = $100 × 0.06625 = $6.63
Calculate the total amount:
Total Amount = $100 + $6.63 = $106.63
Removing Sales Tax Example
Now, let’s say you have a total amount of $106.63 and want to calculate the pre-tax amount and tax in Newark:
Total Amount = $106.63
Tax Rate = 6.625% or 0.06625
Calculate the pre-tax amount:
Pre-Tax Amount = $106.63 ÷ (1 + 0.06625) = $106.63 ÷ 1.06625 = $100.00
Calculate the tax amount:
Tax Amount = $106.63 – $100.00 = $6.63
UEZ Reduced Rate Example
In Atlantic City UEZ, the tax rate is reduced to 3.3125%. Let’s calculate tax on a $100 product:
Pre-Tax Amount = $100
Tax Rate = 3.3125% or 0.033125
Calculate the tax amount:
Tax Amount = $100 × 0.033125 = $3.31
Calculate the total amount:
Total Amount = $100 + $3.31 = $103.31
New Jersey Sales Tax Rates (2025)
New Jersey has a state sales tax rate of 6.625%, which is one of the highest in the nation. However, certain areas have reduced rates to encourage economic development.
Standard Rate
Salem County
UEZ Rate
Rate Range
Urban Enterprise Zones (UEZs) in New Jersey (2025)
| Location | Tax Rate | Status |
|---|---|---|
| Atlantic City UEZ | 3.3125% | Active |
| Bridgeton UEZ | 3.3125% | Active |
| Camden UEZ | 3.3125% | Active |
| Elizabeth UEZ | 3.3125% | Active |
| Garfield UEZ | 3.3125% | Active |
| Hudson County UEZ | 3.3125% | Active |
| Jersey City UEZ | 3.3125% | Active |
| Keansburg UEZ | 3.3125% | Active |
| Lakewood UEZ | 3.3125% | Active |
| Long Branch UEZ | 3.3125% | Active |
| New Brunswick UEZ | 3.3125% | Active |
| Passaic UEZ | 3.3125% | Active |
| Paterson UEZ | 3.3125% | Active |
| Perth Amboy UEZ | 3.3125% | Active |
| Plainfield UEZ | 3.3125% | Active |
| Salem UEZ | 3.3125% | Active |
| Trenton UEZ | 3.3125% | Active |
| Union City UEZ | 3.3125% | Active |
| Vineland UEZ | 3.3125% | Active |
Major New Jersey Cities with Standard Tax Rate
| City | County | Tax Rate |
|---|---|---|
| Newark | Essex | 6.625% |
| Jersey City | Hudson | 6.625% |
| Paterson | Passaic | 6.625% |
| Elizabeth | Union | 6.625% |
| Edison | Middlesex | 6.625% |
| Woodbridge | Middlesex | 6.625% |
| Lakewood | Ocean | 6.625% |
| Toms River | Ocean | 6.625% |
| Hamilton | Mercer | 6.625% |
| Trenton | Mercer | 6.625% |
New Jersey Sales Tax Exemptions (2025)
New Jersey provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Food and Groceries: Most unprepared food items and groceries are exempt from sales tax
- Clothing and Footwear: Items under $110 are exempt from sales tax
- Prescription Drugs: All prescription medications are exempt from sales tax
- Over-the-Counter Drugs: Many non-prescription drugs are exempt
- Farm Equipment: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Educational Materials: Textbooks and other educational materials
- Computer and Software: Certain computer equipment and software for educational use
- Energy: Residential energy sources like electricity, gas, and oil
- Medical Supplies: Certain medical devices and supplies
New Jersey Tax Holidays (2025)
Unlike some other states, New Jersey does not currently have statewide sales tax holidays. However, the state does have permanent exemptions for certain items:
- Clothing and Footwear Exemption: Clothing and footwear items costing less than $110 per item are permanently exempt from sales tax
- School Supplies: Certain school supplies used by students are exempt
- Computer and Technology Purchases: Some technology purchases for educational purposes may be exempt
Note that these exemptions apply throughout the year, not just during specific holiday periods.
Recent Changes to New Jersey Sales Tax (2025)
As of 2025, there have been several important changes to New Jersey’s sales tax system:
- Digital Products: Expanded taxation of digital products and services
- Marketplace Facilitators: Enhanced requirements for online marketplace facilitators to collect and remit sales tax
- Economic Nexus: Lowered threshold for out-of-state sellers to collect sales tax
- UEZ Program Extension: Extension of the Urban Enterprise Zone program through 2035
- Energy Efficiency Products: New exemptions for certain energy-efficient products
- Remote Work: Clarifications on tax obligations for remote workers and businesses
Understanding New Jersey Sales Tax
What is New Jersey Sales Tax?
New Jersey sales tax is a consumption tax imposed by the state on the sale of goods and certain services. The state rate is 6.625%, with reduced rates in Salem County and designated Urban Enterprise Zones (UEZs). Sales tax is collected by retailers at the point of sale and remitted to the state.
Urban Enterprise Zones
Urban Enterprise Zones are designated areas in economically distressed cities and towns where businesses can charge half the regular sales tax rate (3.3125%) to stimulate economic growth and development. The UEZ program was created to encourage businesses to locate and expand in these areas.
Tax Collection
Sales tax in New Jersey is collected by sellers at the point of sale and remitted to the New Jersey Division of Taxation. Sellers must register with the state and obtain a tax ID number before collecting tax. Returns are typically filed monthly, quarterly, or annually depending on the volume of sales.
Use Tax
New Jersey use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in New Jersey. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state. This ensures that out-of-state purchases don’t have an unfair advantage over in-state purchases.
Business Registration
Businesses selling taxable goods or services in New Jersey must register for a tax ID number with the New Jersey Division of Taxation. Registration can be done online through the New Jersey Division of Taxation website. Once registered, businesses must collect sales tax on all taxable transactions and file regular returns.
Filing Requirements
Sales tax returns in New Jersey are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the New Jersey Division of Taxation’s online system, and payments are due by the 20th of the month following the reporting period.
New Jersey Sales Tax for Businesses
Nexus Requirements
Businesses must collect New Jersey sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. New Jersey follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into New Jersey. This applies to marketplace facilitators with more than $100,000 in sales into the state. The facilitator is responsible for collecting and remitting the tax on all sales made through their platform.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. New Jersey has specific forms that must be completed and provided to the seller at the time of purchase. The certificate must be updated every five years and must include specific information about the purchaser and the type of exemption being claimed.
Shipping and Handling
In New Jersey, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt. The taxability depends on whether the charges are considered part of the sale or a separate service.
Penalties and Interest
New Jersey imposes penalties for late filing and late payment of sales tax. The penalty is 5% of the tax due per month, up to a maximum of 25%, plus interest at the rate of 3% above the prime rate. Failure to file or pay can result in additional penalties and legal action, including revocation of business licenses.
Tax Calculation Services
Given the complexity of New Jersey’s sales tax system with different rates in UEZs and Salem County, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax. These services help businesses stay compliant with changing tax laws and rates.