Back
to top

Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

Sales Tax News

2018
08/27/18 Film/Movie Industry & New Jersey Sales and Use Tax
08/20/18 Taxes Imposed on Charges for the Rental of Transient Accommodation
08/14/18 Notice: Sales And Use Tax Information For Remote Sellers Effective October 1, 2018
07/18/18 Streamlined Sales Tax Updates
01/26/18 Notice: Sales and Use Tax – Exemption for Breast Pumps, Breast-Pump Supplies and Replacement Parts, and the Maintenance and Repair of Breast Pumps
2017
12/27/17 NJ Division of Taxation Reminds Consumers & Business Owners That Sales Tax Rate Will Change to 6.625% in the New Year
08/10/17 TB-45(R), Urban Enterprise Zone-Impacted Business Districts
07/18/17 S&U-4, New Jersey Sales Tax Guide(Rev. 7/17)
07/17/17 Streamlined Taxability Matrix
06/30/17 Notice: Taxability of Documentary Fees and Other Charges in Connection With the Sale of a Motor Vehicle
06/12/17 S&U-1, Restaurants and New Jersey Taxes (Rev. 6/17)
05/31/17 S&U-11, Admission Charges (Rev. 5/17)
05/26/17 ANJ-17, Atlantic City: Luxury Tax, New Jersey Sales Tax & Other Fees (Rev. 05/17)
05/26/17 S&U-13, Hotel Occupancies and New Jersey Taxes
05/10/17 ANJ-23, Motor Vehicle Parking, Storing, & Garaging (Rev. 05/17)
05/05/17 S&U-12, Leases and Rentals and New Jersey Taxes (Rev. 5/17)
05/01/17 S&U-5 Making Mail-Order and Internet Sales (Rev. 5/17)
04/12/17 Notice to Limousine Operators
03/02/17 ANJ-7, Use Tax in New Jersey (Rev. 03/17)
02/28/17 ANJ-18, Printing & Publishing Industries & New Jersey Sales Tax (Rev. 02/17 )
02/28/17 ANJ-12, Veterinarians & New Jersey Sales Tax (Rev. 02/17)
02/28/17 ANJ-11, Arts & Crafts Businesses & New Jersey Sales Tax (Rev. 02/17)
02/28/17 ANJ-5, Floor Coverings Dealers & New Jersey Sales Tax (Rev. 02/17)
01/26/17 ANJ-9, Coupons, Discounts & New Jersey Sales Tax (Rev. 01/17)
2016
12/27/16 NJ Division of Taxation Reminds Consumers & Business Owners That Sales Tax Rate Will Change to 6.875% in the New Year
12/01/16 Sales and Use Tax Rate Change Effective January 1, 2017
10/20/16 S&U-3 Contractors and New Jersey Taxes
10/20/16 ANJ-1 New Jersey Taxpayers' Bill of Rights
07/26/16 Streamlined Certificate of Compliance
07/26/16 Streamlined Taxability Matrix
04/22/16 ANJ-4, Landscapers (Rev. 04/16)
02/12/16 Notice – Sales and Use Tax Partial Exemption and Maximum Sales and Use Tax Imposition Amount for Sales and Uses of Boats and Vessels; Establishes Grace Period for Use Tax Imposition on Certain Boats and Vessels used by Resident Purchasers
02/12/16 Frequently Asked Questions – Boats and Other Vessels Partial Sales Tax Exemption (3.5% Sales Tax rate); $20,000 Sales Tax Cap
2015
12/02/15 ANJ-28, Investigation and Security Services (Rev. 12/15)
08/13/15 TB-78(R): Nexus for Sales and Use Tax
04/24/15 ANJ-28, Investigation and Security Services (Rev. 4/15)
04/21/15 S&U-12, Leases and Rentals (Rev. 4/15)
04/07/15 S&U-5, Making Mail-Order and Internet Sales (Rev. 3/15)
04/02/15 TAM–2015 -1: New Jersey Tax Treatment of Virtual Currency
02/12/15 TB -53(R): Diplomatic/Consular Sales Tax Exemptions
02/02/15 The Savvy Shopper and New Jersey Use Tax
2014
12/22/14 Notice: New Information for Sellers of Printed Advertising Material: Charges for Postage
12/12/14 TB-76: Presumption of Soliciting Business in New Jersey by Out-of-State Seller
11/20/14 Admission Charges for Events Benefitting Nonprofit Entities
10/02/14 TB-74 -Taxability of Purchases Made by Morticians, Undertakers, and Funeral Directors
08/07/14 Notice: Requirement for Out-of-State Sellers to Collect Sales Tax if Soliciting Business in New Jersey
06/16/14 TAM-2014-1: Charges for Storage Services and Repair Services to Cargo Containers and Chassis Performed at a Marine Terminal Facility
03/21/14 Notice to Sellers of Tattooing, Permanent Body Art, and Permanent Cosmetic Make-Up Application Services
03/14/14 Notice Regarding The Sale Of Prescription Drugs Used To Treat Animals
2013
08/13/13 TB-73: Nursing Home Purchases
07/03/13 TB-72 - Cloud Computing (SaaS, PaaS, IaaS)
07/03/13 TAM-2013-1: The Purchase and Installation of Automated Teller Machines and Similar Equipment
06/05/13 FAQs - Taxability of Purchases of Tangible Personal Property and Services Associated with Disaster Recovery Efforts
05/13/13 TB-71 - Sales & Use Tax: Sales of Prepared Food by Food Service Providers
05/13/13 TB-70 - Sales & Use Tax: Sales of Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a  Grocery Store
01/16/13 TB-69: Sales & Use Tax: Taxability of Purchases Made by Lawyers and Law Firms
2012
12/11/12 TAM-2012-3: Sales & Use Tax: Charges for Water Damage Restoration Services
11/30/12 TB-68: Medical Marijuana Alternative Treatment Centers
11/01/12 TB-67: Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities
10/22/12 Notice: Change of Address for UEZ Refunds (10/22/12)
09/19/12 TAM-2012-2: Sales of Commercial Gases
04/03/12 Revised Urban Enterprise Zones Sales & Use Tax Refund Claim Forms (A-3730-UEZ & A-3730-UEZ-1), and Instructions (2/12)
02/10/12 Notice: Urban Enterprise Zones Revised Refund Procedures
2011
11/04/11 TAM-21: Sales Lead Provided to Automobile Dealership via Website
09/29/11 Exemption Administration Related to Accepting Certificates
05/16/11 Free Lifetime Oil Changes Provided by a Dealership as Part of the Sale or Lease Price of a Motor Vehicle
05/05/11 Notice: Amendments to the Sales and Use Tax Act, effective May 1, 2011
2010
10/03/10 Notice to All Sellers - Filing of Monthly Sales and Use Tax Remittances
09/21/10 Important Information for All New York State-based Participants in the New Jersey/New York State Simplified Sales and Use Tax Reporting Program
09/21/10 Important Information for All New Jersey-based Participants in the New Jersey/New York State Simplified Sales and Use Tax Reporting Program
09/03/10 Notice to Cable Television Service Providers Customer Premises Equipment
04/15/10 Notice: Sales Tax and the Cigarette Minimum Pricing Law
2009
07/13/09 Federal Consumer Assistance to Recycle and Save Act of 2009 ("Cash for Clunkers")
01/02/09 Notice - Amendments to Sales and Use Tax Act Effective January 1, 2009
2008
12/31/08 Notice to Fur Clothing Sellers - Effective January 1, 2009
12/05/08 Notice to Construction Industry: Obligation of Subcontractor to Collect Sales Tax for Taxable Capital Improvements in the Performance of Multi-Trade Construction Contracts
08/07/08 Notice: Sales Tax and Fuel Surcharges
07/03/08 Notice - Exempt Organizations Selling Carnival and Circus Admissions And Tickets
05/05/08 Sales Price: the Application of the Bundled Transaction Definition
04/22/08 Notice to Construction Industry
01/11/08 REVISED: 01/11/08 Tax Notes - Parking, Storing, or Garaging a Motor Vehicle
2007
10/18/07 REVISED: Sales & Use Tax Exemption - Natural gas & electricity/utility service (Summary of Qualified Businesses - Urban Enterprise Zone) (UZ-6 Certificate) and Salem County (SC-6)
09/01/07 Tax Notes - Initiation Fees, Membership Fees and Dues
08/23/07 Energy Self Audit Excel Workbook
07/26/07 Sales and Use Tax Exemptions - Natural Gas and Electricity
07/19/07 Sales and Use Tax Exemption for Purchases of Energy by Public Utility Companies
07/03/07 Notice Repeal of Sales Tax on Certain Membership Fees and Parking Charges - Effective July 1, 2007
06/01/07 Updated: Sales & Use Tax Exemption - Natural gas & electricity/utility service (Summary of Qualified Businesses - Urban Enterprise Zone (UZ-6 Certificate)/Salem County(SC-6 Certificate)
04/05/07 (REVISED: 04/5/07) Tax Notes - Notice to the Direct Mail Industry and Sellers of Advertising and Promotional Materials
01/31/07 Notice - Zero Emissions Vehicles (ZEV)
01/09/07 Notice to urban enterprise zone qualified businesses- changes to sales tax purchase exemption
2006
11/14/06 Urban Enterprise Zone Sales and Use Tax Refund Procedure
08/17/06 Notice to Filers of Salem County Sales Tax Returns (Form ST-450/451)
08/16/06 Information on Sales Tax Refund Claims Filed by UEZ Businesses
08/09/06 Notice: Information on Filing Claim for Refund of 1% Sales Tax
03/31/06 Natural Gas Sales & Use Tax Exemption
02/10/06 Notice Energy Vendors/UEZ Business/Salem County Business
2005
08/31/05 Sales Tax Exemption For Farm Trucks - Revised 08/31/05 (Originally Posted 01/27/05)
02/23/05 Notice Regarding Voice Over Internet Protocol Services - Sales Tax and Emergency Response Fee (9-1-1)
2004
11/03/04 Notice to Energy Vendors/UEZ Businesses
09/08/04 Sales Tax Exemption - Zero Emission Motor Vehicles
05/21/04 Notice To Software Vendors, Consultants And Related Businesses - May 20, 2004
2003
06/13/03 Sales Tax Notice - Taxability of Flags
05/05/03 Notice to Businesses "We Pay the Tax" Days Authorized
2002
10/31/02 Notice to All Natural Gas Vendors
01/18/02 Sales Tax Information for Organizations Having Exemption Certificate
2001
10/04/01 Sales Tax Notice - Taxability of Flags
09/06/01 Important Notice to Limousine Dealers and Repairers
2000
07/05/00 NJ Participates in Streamlined Sales Tax Project
01/01/00 Notice of Clarification of Taxation of Prepaid Telephone Calling Cards

Last Updated: Monday, 04/27/20