Affects EVERYONE – NJ – sales tax decrease

Sales Tax News From the New Jersey Division of Taxation.

Starting January 1, 2018, the Sales and Use Tax rate will decrease from 6.875% to 6.625%.

Please prepare to update your records accordingly. The new tax rates will be:

  • Atlantic City Luxury Tax
    • 12.625% (9% Atlantic City Luxury Tax and 3.625% New Jersey Sales and Use Tax for sales subject to both taxes ‒ other than alcoholic beverages by the drink);
    • 9.625% (3% Atlantic City Luxury Tax and 6.625% New Jersey Sales and Use Tax for alcoholic beverages that are sold by the drink in Atlantic City);
  • Boat and Other Vessels Sales Tax ‒ 3.3125% (50% reduced rate);
  • Cape May County Tourism Tax ‒ 8.625% (6.625% New Jersey Sales and Use Tax and 2% Tourism Tax for Wildwood, Wildwood Crest, and North Wildwood). This rate is in addition to the 1.85% Tourism Assessment and the 3.15% State Occupancy Fee on hotel occupancies;
  • New Jersey Sales and Use Tax ‒ 6.625%;
  • Salem County Sales Tax ‒ 3.3125% (50% reduced rate);
  • Urban Enterprise Zone Sales Tax ‒ 3.3125% (50% reduced rate).

If you have any questions:

  • Visit here for more information about New Jersey Sales and Use Tax;
  • Call the Division of Taxation’s Customer Service Center at 609-292-6400. We’re available Monday, 8:30 a.m. to 5:30 p.m. and Tuesday through Friday, 8:30 a.m. to 4:30 p.m., except State holidays; or
  • Email us.