Back
to top

COVID-19 Information

COVID-19 is still active.   Wear a mask.  Social distance.  Stay up to date on vaccine information.
COVID19 Alert NJDownload free COVID Alert app.
Visit covid19.nj.gov/app

Division of Taxation

Casual Sales

The Casual Sales Unit works with the New Jersey Motor Vehicle Commission and other agencies to verify and collect Sales Tax on purchases of:
  • Motor Vehicles
  • Boats; and
  • Aircraft.

We examine purchases made by residents and non-residents and send notices when we find discrepancies between the amount of Sales Tax due and paid. You must respond in writing if you receive a notice from us.

By Mail
State of New Jersey
Division of Taxation
PO Box 267
Trenton, NJ 08695-0267

Contact Casual Sales
By email: taxation.casualsales@treas.nj.gov

For more information:
Motor Vehicle Casual Sales FAQ
Boats and Other Vessels FAQ

Aircraft Purchases and Casual Sales FAQ


Last Updated: Tuesday, 02/09/21