New Jersey

Sales Tax Rules

6.625%

State Rate

6.625%

Max Combined

Exempt

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate6.625%

Max Combined Rate6.625%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)200 transactions

SaaS TaxableNo

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptYes

Filing FrequencyMonthly or Quarterly

Online FilingAvailable

SaaS Tax Details

SaaS for business use is generally exempt.

Grocery Details

Groceries are exempt; candy and soda are taxable.

Official Source

New Jersey Department of Revenue

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.