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Division of Taxation

Casual Sales

The Casual Sales Unit works with the New Jersey Motor Vehicle Commission and other agencies to verify and collect Sales Tax on purchases of:

  • Motor Vehicles
  • Boats; and
  • Aircraft.

We examine purchases made by residents and non-residents and send notices when we find discrepancies between the amount of Sales Tax due and paid. You must respond in writing if you receive a notice from us.

By Mail

State of New Jersey
Division of Taxation
PO Box 267
Trenton, NJ 08695-0267

By Email

taxation.casualsales@treas.nj.gov


Last Updated: Thursday, 04/15/21