NSNexus by State

Pennsylvania vs New Jersey Sales Tax Nexus — Comparison 2026

Updated

Compare economic nexus thresholds, state and local rates, and filing rules in Pennsylvania and New Jersey.

MetricPennsylvaniaNew Jersey
Economic nexus threshold$100,000$100,000
Transaction thresholdNone200
State rate6.00%6.63%
Avg. local rate0.34%n/a
Combined state + local6.34%6.63%
Marketplace facilitatorYesYes
Effective since2019-07-012018-11-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.

On rate: Pennsylvania is friendlier for customers with a combined state + local rate of 6.34% vs 6.63%.

New Jersey also adds a 200-transaction trigger that Pennsylvania doesn't have.

Pennsylvania — nexus note

Pennsylvania sales tax nexus and economic nexus threshold: more than $100,000 in annual Pennsylvania gross sales, measured by calendar year, creates economic presence for remote sellers and marketplace facilitators (eff. 2019-07-01 under Act 13 of 2019 and Sales and Use Tax Bulletin 2019-01). Pennsylvania uses a sales-only threshold -- no transaction-count test. Gross sales include taxable and nontaxable sales across channels. A marketplace facilitator with no Pennsylvania physical presence counts both facilitated and direct Pennsylvania sales; a marketplace seller counts direct sales plus marketplace sales only when the facilitator does not collect Pennsylvania sales tax on its behalf. After the first collection year, Pennsylvania measures prior calendar-year sales and starts the annual collection period in the second quarter. The state rate is 6%, with local add-ons in Allegheny County (+1%) and Philadelphia (+2%). Pennsylvania 2026 sales/use tax filing calendars list monthly, quarterly, semi-annual, and monthly-with-prepayment filer tracks; returns are due even when no taxable transactions occur in the period. Sellers without physical presence can use a Pennsylvania-certified service provider for registration, filing, collection, and remittance support. Pennsylvania DOR source data last retrieved 2026-05-30.

New Jersey — nexus note

New Jersey sales tax nexus and economic nexus threshold: since November 1, 2018, remote sellers must register, collect, and remit New Jersey Sales Tax when current- or prior-calendar-year gross revenue from sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey exceeds $100,000 OR those sales reach 200 or more separate transactions. New Jersey includes nontaxable retail sales of tangible personal property and specified digital products in the $100,000 gross-revenue test, but remote sellers making only resale sales or only nontaxable retail sales are not required to register on that basis. Marketplace facilitators collect New Jersey Sales Tax on marketplace transactions regardless of whether the marketplace seller is above or below the threshold; an over-threshold marketplace-only seller may register and request non-reporting status. New Jersey Division of Taxation source data last retrieved 2026-06-08.

What to do next

Use the nexus calculator to check exactly which of Pennsylvania and New Jersey you've already triggered. Then read each state's full guide:

Pennsylvania overview →New Jersey overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Pennsylvania or New Jersey?
Both Pennsylvania and New Jersey publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.
Do both Pennsylvania and New Jersey have marketplace facilitator laws?
Yes. Both Pennsylvania and New Jersey have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-08.
Which has the lower sales tax rate, Pennsylvania or New Jersey?
Pennsylvania has the lower combined state and local sales tax rate at 6.34%, compared with 6.63% in New Jersey. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.
Do I need to register for sales tax in both Pennsylvania and New Jersey?
It depends on where you cross each state's economic nexus threshold (or have physical presence there). Pennsylvania's published threshold is $100,000, and New Jersey's is $100,000 or 200 transactions. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-08.
When did economic nexus take effect in Pennsylvania and New Jersey?
Pennsylvania's economic nexus rule took effect on 2019-07-01, and New Jersey's took effect on 2018-11-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Sources

date_retrieved: Pennsylvania 2026-05-30 · New Jersey 2026-06-08