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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:

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