New Jersey Sales Tax Guide for E-commerce Sellers

Rate structure

New Jersey's state rate is 6.625%; the combined state + local rate ranges from 6.625% (3.3125% in UEZs). Sourcing: Destination.

COMPONENTRATENOTES

State rate6.625%New Jersey Division of Taxation general statewide rate

Local taxes6.625% (3.3125% in UEZs)No general local sales tax — flat 6.625% (half rate in Urban Enterprise Zones for qualified sellers).

ReturnForm ST-50Form ST-50 (Sales & Use Tax Quarterly Return)

Economic nexus threshold

You must register and collect once your New Jersey sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. Repeal of the transaction test has been proposed; still in force as of as_of. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags New Jersey as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

New Jersey Division of Taxation assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in New Jersey: Monthly · Quarterly.

Due dates

Returns are due on the 20th of the month following the period (quarterly ST-50 + monthly ST-51 remittances). When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25% late filing plus 5% late payment, plus interest.

Marketplace facilitator rules

Since November 2018, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit New Jersey tax on your marketplace sales. How New Jersey treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported as a deduction / exempt line, not omitted.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with New Jersey Division of Taxation when in doubt.

Filing portal & AutoFile

New Jersey returns are filed through nj.gov/treasury/taxation/taxportal/index.shtml. Login verification: Text or email code. SalesTax50 AutoFile prepares the Form ST-50 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a New Jersey permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold or have physical presence (including inventory in New Jersey warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your New Jersey Division of Taxation return — SalesTax50 separates them automatically.

Does SalesTax50 file New Jersey returns automatically?

Yes — AutoFile prepares your Form ST-50 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing New Jersey permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with New Jersey Division of Taxation before relying on them.

Let AutoFile handle your New Jersey returns

Prepared and checked for you — you approve before anything is filed.

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