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New Jersey Sales Tax Guide for Small Businesses

Everything you need to know about sales tax in New Jersey — rates, deadlines, exemptions, and how to stay compliant without the headache.

Last updated March 2026

Quick Facts

State Rate

6.63%

Avg. Combined

6.63%

Filing Frequency

Monthly or Quarterly

Vendor Discount

No

Home Rule

No

New Jersey Sales Tax Rates

New Jersey's state sales tax rate is 6.63%. New Jersey does not levy additional local sales taxes, so the rate is the same statewide.

Filing Deadlines & Frequency

Filing Frequency

Monthly or Quarterly — assigned by NJ Division of Taxation based on tax liability

Due Dates

20th of the month after the reporting period

File Online

New Jersey Division of Taxation — NJ Online Filing: https://www.state.nj.us/treasury/taxation/

What's Taxable for Restaurants & Food Businesses

Prepared Food

Yes — prepared food and restaurant meals are taxable at the full 6.63% combined rate.

Grocery Food

Exempt from sales tax. Grocery food is exempt. Prepared food and restaurant meals are taxable. Candy and soft drinks are also exempt.

Alcohol

Subject to sales tax plus separate excise taxes on beer, wine, and spirits

Vendor Discount

New Jersey does not currently offer a vendor discount for timely filing.

Penalties for Late Filing

Late Filing Penalty

5% per month, max 25% of tax due

Interest

Prime rate + 3%, adjusted annually

Miss a deadline and New Jerseystarts charging penalties and interest immediately. That adds up fast on a busy restaurant's tax bill.

TaxAside's On-Time Guarantee covers up to $5,000 in penalties if we ever file late.

Calculate Your New Jersey Sales Tax

New Jersey Sales Tax Calculator
$
State tax (6.63%)$0.00
Est. local tax (0.00%)$0.00
Total tax (6.63%)$0.00
Total with tax$0.00

This calculator uses average combined rates. Your actual rate depends on your exact location.

Get your exact rate →

How TaxAside Helps in New Jersey

  • Daily set-asides mean no tax-day surprises. We pull, calculate, set aside, and file — you do nothing.
  • On-Time Guarantee covers up to $5,000 in penalties if we're ever late filing your New Jersey return.
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Related State Guides

New York

8.52% avg. combined

Pennsylvania

6.34% avg. combined

Delaware

No sales tax

Tired of worrying about New Jersey sales tax?

Let TaxAside handle it. We connect to your POS, set aside the right amount every day, and file your return on time — guaranteed.

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5-minute setup. No credit card required.

Additional Notes

  • • Urban Enterprise Zones (UEZs) have a reduced sales tax rate of 3.3125% on eligible purchases