The purchase of boats and vessels are subject to the New Jersey Sales & Use Tax Act. This act imposes a sales tax of 3.5 % up to a maximum of $20,000.00 (
) upon the receipts from every retail sale of tangible personal property in New Jersey.
The following apply to vessel transactions and use in this state under N.J.S.A. 54:32B-2, N.J.S.A. 54:32B-8.6, and N.J.S.A. 54:32B-10 of the Sales & Use Tax Act.
For additional information on exemptions and the taxability of boats/vessels in New Jersey please contact the Northfield Regional Office, Neptune Regional Office or the Casual Sales Section in Trenton.
||Neptune Regional Office
1828 West Lake Avenue, 3rd Floor
Neptune, New Jersey 07753
Northfield Regional Office
New Road, Route 9
Northfield, New Jersey 08225
Casual Sales Section 609-984-6206
50 Barrack Street,
1st Floor Lobby
Trenton, New Jersey 08695