Navigating Sales and Use Tax » Sales and Use Tax in New Jersey, USA » Is New Jersey a Destination or Origin Sales Tax State?
New Jersey operates as a destination sales tax state. This means that sales tax rates are determined by the location where the buyer receives the goods or services, rather than by the seller’s location. When selling to customers in New Jersey, you are required to collect sales tax based on the rate applicable to the customer’s location, which includes applicable local sales taxes.
The sales tax rate in New Jersey is 6.625%.
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