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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Use Tax

On and after January 1, 2018, when New Jersey Sales Tax has not been paid on a sale, a 6.625% Use Tax is imposed on the use in this State of:

  • Tangible personal property;
  • Specified digital products;
  • Or services.

Credit may be allowed for taxes paid to other states.

For information on remitting Use Tax, please see ANJ-7 , Use Tax in New Jersey.


Last Updated: Thursday, 03/19/20