Generally, New Jersey sales tax applies when a buyer takes possession of taxable goods in New Jersey. For this reason, a sales tax refund is usually not available simply because the buyer later takes the goods out of the United States.
For example, if a foreign visitor purchases taxable goods from a store in New Jersey and picks them up in-store, New Jersey sales tax will generally apply. Even if the visitor later carries the goods to another country, the sales tax is typically not refundable.
However, sales tax generally does not apply if the retailer ships the goods directly to an address outside the United States. In this situation, the buyer cannot take possession of the goods in New Jersey, and the retailer arranges the international shipment.
Therefore, if a foreign buyer has goods shipped directly to their home country, New Jersey sales tax generally will not apply because the buyer did not take possession of the goods in the state.