New Jersey Sales Tax Nexus & Economic Nexus Threshold (2026)
Economic nexus triggers at $100,000 or 200 transactions in sales delivered to New Jersey customers.
6.63% statewide sales tax rate. No local general sales-tax add-on is listed in the current source data.
| Economic nexus threshold | $100,000 or 200 transactions (whichever is met first, depending on state logic) |
|---|---|
| State sales tax rate | 6.63% No local add-on rates |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2018-11-01 |
| Department of Revenue |
Check New Jersey nexus with your numbers
If your sales are close to the New Jersey threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare New Jersey against every other state where you sell.
How New Jersey nexus works
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.
Filing frequency
Filing frequency in New Jersey depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, New Jersey has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
New Jersey sales tax by topic
- New Jersey · E-commerceGeneral e-commerce sales tax rules
- New Jersey · ShopifyShopify-specific sales tax guidance
- New Jersey · AmazonAmazon FBA and marketplace sales tax
- New Jersey · SaaSSoftware-as-a-service sales tax rules
- New Jersey · ThresholdsEconomic and transaction nexus thresholds
- New Jersey · FilingFiling frequency and procedures
- New Jersey · Marketplace FacilitatorMarketplace facilitator law for the state
- New Jersey · DropshippingDropshipping sales tax rules and resale certificates
- New Jersey · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to New Jersey
If you sell into New Jersey, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does New Jersey have sales tax?
- Yes. New Jersey has a 6.63% statewide sales tax rate. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-08.
- Do I have to collect sales tax in New Jersey?
- You must collect New Jersey sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to New Jersey customers.
- What is New Jersey's sales tax rate?
- New Jersey's base state rate is 6.63%. Always check the exact rate at the customer's delivery address before charging.
- Does New Jersey have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit New Jersey sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is New Jersey's marketplace facilitator threshold for sales tax?
- New Jersey applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in New Jersey sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect New Jersey sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did New Jersey's economic nexus law take effect?
- New Jersey's current economic nexus rule took effect on 2018-11-01.
Sources
date_retrieved: 2026-06-08