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. They’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 the NJ Division of Taxation.