The New Jersey (NJ) state sales tax rate is currently 6.625%, ranking 8th-highest in the U.S. It's a statewide sales and use tax. There are no additional sales taxes imposed by local jurisdictions in New Jersey. The average combined tax rate is 6.6%, ranking 30th in the US.

However, there are exceptions to this statewide rate. In Urban Enterprise Zones, UEZ-impacted business districts, and in Salem County, sales tax may be charged at 3.3125% (50% of the regular rate) on certain items. In addition, local sales taxes are imposed on sales of certain items sold in Atlantic City and Cape May County.

Use Tax is owed by New Jersey residents and businesses that buy products out of state, online, or via the mail, and then have them shipped to New Jersey for their use.

In New Jersey, unprepared food for human consumption and clothing are not taxable. Prescription drugs, over-the-counter drugs; tampons or like products, diabetic supplies, medical oxygen, prosthetic devices; durable medical equipment for home use; mobility enhancing equipment are exempt from sales and use tax.

New Jersey participates in the Streamlined Sales Tax Project (SSTP).