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Sales and Use Tax for Individuals General Information



When you purchase items in New Jersey, there will be times when you must pay sales tax on the cost of the items. The State of New Jersey has a sales and use tax of 7%, or seven cents on each dollar. All retail sales are taxable unless specifically exempt by law. The law exempts most food items for at-home preparation, clothing, footwear, disposable paper products for use in the home, and medicines. The law also requires that sales tax be charged on certain services. Sales tax is collected at the time of the sale and is sent to the State by the vendor.

Some examples of taxable items are:
  • Automobiles, furniture, carpeting, and meals bought in restaurants.
Some examples of taxable services are:
  • Lawn maintenance, auto repair, snow removal, and telecommunications.
Additional information about sales and use tax is contained in our publication Tax Topic Bulletin S&U-4, New Jersey Sales Tax Guide. Publication S&U-4 can be viewed in Adobe Acrobat PDF format.

Last Updated: Friday, 09/24/10



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