New Jersey sales tax codes and rates
New Jersey's state sales tax rate is 6.625%; county and city rates come on top and are not included. A Nefin company that sells into New Jersey gets 2 sales codes, each named after the line of the ST-50 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under NJ-7, and Nefin works out the use tax due.
New Jersey codes from the ST-50
Each code is “NJ-” plus the line it fills on the ST-50. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| NJ-3 | NJ taxable receipts 6.63% (6.625% rounded) (ST-50 Line 3) | 6.63% |
| NJ-2 | NJ receipts not subject to tax (ST-50 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| NJ-7 | NJ purchases subject to use tax (ST-50 Line 7 takes the tax only) | 0% |
New Jersey in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-50 line; these are the New Jersey columns and the totals worked out from them.
Sales Tax Book
New Jersey - ST-50
- [NJ-3]Receipts subject to sales tax (Line 3)
- [NJ-2]Receipts not subject to sales tax (Line 2)
Totals Nefin calculates
- [NJ-1] Gross receipts (Line 1)Sum of the net amounts in [NJ-3] + [NJ-2]
- [NJ-4] Sales tax calculated 6.625% (Line 4)Net amount × 6.625%, from [NJ-3]
Use Tax Book
New Jersey - ST-50
- [NJ-7]Purchases subject to use tax (for Line 7)
Totals Nefin calculates
- [NJ-7-TAX] Use tax due 6.625% (enter this tax amount on Line 7)Net amount × 6.625%, from [NJ-7]
Frequently asked questions
What is the New Jersey sales tax rate?
The state rate is 6.625%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which New Jersey sales tax codes does Nefin set up?
2 sales codes from the ST-50, for example NJ-3 (NJ taxable receipts 6.63% (6.625% rounded) (ST-50 Line 3)), NJ-2 (NJ receipts not subject to tax (ST-50 Line 2)).
How does Nefin handle New Jersey use tax?
Book a purchase on which the vendor charged no New Jersey tax under NJ-7 (NJ purchases subject to use tax (ST-50 Line 7 takes the tax only)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6.625%.
Are these New Jersey codes official?
They are a starting point. Each code follows a line of the ST-50, but check them against your return before you file, and edit them in Settings, VAT rates.