The purchase of boats and vessels is subject to the New Jersey Sales and Use Tax Act. This act imposes a tax of half the applicable Sales Tax rate up to a maximum of $20,000. (
) upon the receipts from every retail sale of tangible personal property in New Jersey.
For additional information on exemptions and the taxability of boats/vessels in New Jersey, please contact the Northfield Regional Office (609) 645-6687, Neptune Regional Office (732) 869-8057 or the Casual Sales Section (609) 292-0224 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