Enterprise
Individual & Small Business
New Jersey Sales Tax Nexus: Economic Nexus Threshold (2026)
New Jersey's economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions (meeting either test is enough), measured over the current or prior calendar year. Marketplace sales count toward New Jersey's threshold. Inventory or another physical presence in New Jersey generally creates nexus regardless of sales. The state rate is 6.625%.
New Jersey sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales OR transactions |
| What counts | Gross revenue from sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey, including nontaxable retail sales of TPP and specified digital products (exceeding $100,000); or 200 or more separate transactions |
| Measurement period | Current or prior calendar year |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6.625% |
| Local sales taxes | No |
| Current threshold effective | November 1, 2018 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in New Jersey?
Enter your New Jersey sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the New Jersey threshold
When it starts:
- A remote seller must register and collect on transactions after the threshold is met, with a Division-allowed grace period of up to 30 calendar days. The transaction that crosses the threshold is not taxable to collect. Once met, the obligation continues for that year and the next.
- Confirm the numbers. Check your New Jersey sales against the measure and period in the key facts above.
- Register before you collect. Use New Jersey's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge New Jersey sales tax on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in New Jersey
Inventory or other physical presence in New Jersey (including FBA/3PL) generally creates nexus regardless of the economic threshold. New Jersey's click-through nexus presumption (N.J.S.A. 54:32B-2(i)(1), TB-76) remains in effect.
Marketplace sellers in New Jersey
Do marketplace sales count toward your own threshold? Yes, counted.
Division of Taxation Remote Sellers FAQ: 'A remote seller who sells through their own website and through one or more marketplaces is required to count both sales when calculating the economic threshold.' Remote sellers need not collect on sales made through a marketplace, because the marketplace facilitator must collect (see TB-83).
Other things to know about New Jersey
- Remote sellers making only sales for resale, or only nontaxable retail sales, are not required to register.
- Full SSUTA member; register via DORES ('Register as Remote Seller Only') or SSTRS.
- No general local sales taxes. Reduced-rate areas exist (Urban Enterprise Zones and Salem County), so the statewide 6.625% is the standard rate.
Frequently asked questions
What is the New Jersey economic nexus threshold?
$100,000 in sales or 200 transactions (meeting either test is enough), measured over the current or prior calendar year. What counts: Gross revenue from sales of tangible personal property, specified digital products, or taxable services delivered into New Jersey, including nontaxable retail sales of TPP and specified digital products (exceeding $100,000); or 200 or more separate transactions.
Do marketplace sales count toward the New Jersey threshold?
Yes, counted. Division of Taxation Remote Sellers FAQ: 'A remote seller who sells through their own website and through one or more marketplaces is required to count both sales when calculating the economic threshold.' Remote sellers need not collect on sales made through a marketplace, because the marketplace facilitator must collect (see TB-83).
Does FBA or 3PL inventory in New Jersey create nexus?
Inventory or other physical presence in New Jersey (including FBA/3PL) generally creates nexus regardless of the economic threshold. New Jersey's click-through nexus presumption (N.J.S.A. 54:32B-2(i)(1), TB-76) remains in effect.
When do I have to start collecting New Jersey sales tax?
A remote seller must register and collect on transactions after the threshold is met, with a Division-allowed grace period of up to 30 calendar days. The transaction that crosses the threshold is not taxable to collect. Once met, the obligation continues for that year and the next.
Registration: official registration page.
Does New Jersey have a transaction-count test?
Yes: 200 transactions. Meeting either the dollar or the transaction test is enough.
Crossed the New Jersey threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with New Jersey's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.