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Official Site of The State of New Jersey

Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

SCAM ALERT: If you receive an unsolicited text message claiming to be from the New Jersey Division of Taxation, it is a scam. We do NOT initiate text messages with taxpayers. We only send text messages if requested through our phone system. Never click links or share personal information in an unsolicited message. If you are unsure about a message, contact us directly through our official channels. See our Scams page for more information and examples of current phishing scams.

Legislation and Notices

NOTICE- Amendments to the Sales and Use Tax Act, effective May 1, 2011
Sales Price: the Application of the Bundled Transaction Definition
(New) Streamlined Sales and Use Tax Interpretation: Prepared Food Definition Of 'Food Sold With Eating Utensils Provided By The Seller' (Revised: 03/29/07)
Streamlined Sales and Use Tax Agreement Uniform Exemption Certificate with Instructions
Notice: NJ Sales Tax Exemption For Drugs and Medical Equipment
Notice: Rental of Equipment With An Operator
Summary of Changes in Tax Base for Motor Vehicle Lease Transactions Under the Streamlined Sales and Use Tax Law
Notice: Sales And Use Tax Exemption for Clothing Under The Streamlined Sales And Use Tax Law
Notice: New Jersey Enacts Streamlined Sales and Use Tax Agreement Legislation (Revised: 10/18/05)
Notice: Changes in the Sales and Use Tax Act Affecting the Sales of Food and Food Products (Revised: 10/17/05)
Notice on Leases and Rentals of Tangible Personal Property (Revised: 09/20/05)
Notice to the Direct Mail Industry (Revised: 04/05/07)
SSTA Adopted New Rules: N.J.A.C. 18:24B
Streamlined Sales Tax Petition
Streamlined Sales and Use Tax Registration, Amnesty and Program Information

Last Updated: Friday, 10/17/25