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Governor Mikie Sherrill • Lt. Governor Shirley Emehelu

Division of Taxation

Sales Tax Topics

Sales Tax Guide

Read the Division's guide to New Jersey Sales and Use Tax.

Making Mail-Order and Internet Sales

Learn how sales tax applies to mail-order and internet sales.

Cash Transaction Rounding Guidance Due to Penny Supply Changes

See how to round cash transactions when pennies are unavailable.

Sales Tax Treatment of Tariff Mark Ups

See how sales tax applies to tariff mark ups.

Last Updated: Monday, 11/09/26