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Photo of horses in a field in NJ - Click to enlarge
For Immediate Release: September 15, 2008
Contact: Lynne Richmond
(609) 633-2954

(TRENTON) – To educate New Jersey’s equine industry, the New Jersey Department of Agriculture has prepared the document “Horse-Keeping Businesses and New Jersey Sales and Use Tax.”  The document was developed in cooperation with and approved by the New Jersey Division of Taxation and can be downloaded from the Department’s website under “Publications, “For Farmers” at

The equine industry has a variety of horse keeping businesses, including breeding farms, boarding operations, riding facilities, rehabilitation and training facilities and combinations of these operations.  Each type of business might have different sales and use tax obligations.

A business that breeds and raises horses for sale or that sells horses raised by others must register as a seller with the Division of Taxation and must remit sales tax on its sale of horses, except when a specific statutory exemption applies.  A business that boards horses also needs to register as a seller. Many of its transactions will be taxable, and it will be required to collect sales tax.

The rental of storage space became subject to sales tax as of October 1, 2006, which makes the rental of horse stalls subject to sales tax except when a specific statutory exemption applies.  The Horse-Keeping document defines when certain exemptions apply.

For additional information or questions, please contact the Department of Agriculture at (609) 984-2503.