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Information on
Novel Coronavirus

Have general questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1
Call (24/7): 1-800-962-1253
Text: NJCOVID to 898-211
Visit https://covid19.nj.gov/ or nj.gov/health for additional information

Division of Taxation

COVID-19 RELATED Information

Beginning on March 18th and continuing at least through March 31st, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 1st.

Our Call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. You may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.

You can file for free at New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.

We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.

Excise Branch Taxes and Rates

Alcoholic Beverage Tax
  • Beer - per gallon - $0.12
  • Wine - per gallon - $0.875
  • Liquor - per gallon - $5.50
  • Apple Cider - per gallon - $0.15
Cigarette Tax
  • Per Pack - $2.70
Litter Control Fee
  • Wholesale  - Gross Receipts 0.03%
  • Retail - Gross Receipts - 0.0225%
Motor Fuels Tax
  • Gasoline - per gallon - $0.105
  • Diesel - per gallon - $0.135
  • Aviation fuel - per gallon - $0.02
Petroleum Products Gross Receipts Tax
  • Gasoline & LPG - per gallon - $0.309
  • Diesel - per gallon - $0.35
  • Fuel Oil - per gallon - $0.124
  • Aviation Fuel - per gallon - $0.04
  • Other - Gross Receipts - 7%
  • Historical Tax Rates
Prearranged Ride Surcharge
  • Per Rider - Single - $0.50
  • Per Rider - Shared Ride - $0.25
Public Utilities Taxes
  • Excise Tax - for gross receipts subject to Franchise Tax for State Use - Gross Receipts from Public Miles - 0.625%
  • Excise Tax - for gross receipts subject to Gross Receipts Tax for State Use - Gross Receipts - 0.9375%
  • Franchise Tax for Municipal Use - Gross Receipts from Public Miles under $50,000 - 2%
  • Franchise Tax for Municipal Use - Gross Receipts from Public Miles over $50,000 - 5%
  • Gross Receipts Tax for Municipal Use - Gross Receipts - 7.5%
Spill Compensation and Control Tax
  • Petroleum and Petroleum Products - per barrel - 0.023%
  • Other Hazardous Substances - fair market value - 1.53%
  • Precious Metals, Elemental Phosphorus, Elemental Antimony or Antimony Trioxide - per barrel - 0.023%
Tobacco and Vapor Products Tax
  • Tobacco Products - wholesale price - 30%
  • Liquid Nicotine - per milliliter - $0.10
  • Moist Snuff - per ounce - $0.75
  • Container E-liquid – retail sales price – 10%
Public Community Water System Tax
  • Water - per gallon - $0.00001

Last Updated: Monday, 12/30/19